| Code |
12539
|
| Year |
1
|
| Semester |
S2
|
| ECTS Credits |
6
|
| Workload |
OT(10H)/TP(24H)
|
| Scientific area |
Management
|
|
Entry requirements |
none
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|
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.
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|
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
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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.
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Language |
Portuguese. Tutorial support is available in English.
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