Code |
12539
|
Year |
1
|
Semester |
S2
|
ECTS Credits |
6
|
Workload |
OT(10H)/TP(24H)
|
Scientific area |
Management
|
Entry requirements |
none
|
Learning outcomes |
Provide students with tools in the various areas of management control. To highlight the importance of management control as a value creation tool. Understand budget planning and control processes in organizations. To know the main models of performance evaluation and management control.
|
Syllabus |
CHAPTER 1 - FOUNDATIONS OF MANAGEMENT CONTROL 1. Scope and objectives of management control 2. Financial accounting, management accounting and management control 3. Management control and strategy 4. Exercises
CHAPTER II - BUDGETARY CONTROL 1. The annual budget 2. Basic costs and budgetary control 3. The stages of budgetary control and the analysis of deviations 4. Exercises
CHAPTER III - THE PERFORMANCE EVALUATION 1. Scope and objectives of performance evaluation 2. Responsibility centers and Transfer Pricing 3. EVA (ECONOMIC VALUE ADDED), ROI (Return On Investment) and RI (Residual Income); and CVA (Cash Value Added) as an alternative to EVA. 4. Exercises
|
Main Bibliography |
Jordan, H., Neves, J. e Rodrigues, J. (2011). O controlo de Gestão ao Serviço da Estratégia e dos Gestores, 9.ª Edição. Lisboa: Áreas Editora. Drury, C. (2012). Management and Cost Accounting, 8.ª Edição. Londres: Cengage Learning College.
|
Language |
Portuguese. Tutorial support is available in English.
|