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Management Control

Code 14010
Year 3
Semester S1
ECTS Credits 6
Workload TP(60H)
Scientific area Accounting
Entry requirements Basics of Management Accounting
Mode of delivery Face-to-face.
Learning outcomes The main objective of this course unit is to learn about a set of management control tools.
At the final of this course unit the student must be able:
• To understand the scope of management control;
• To understand the planning and budget control processes;
• To know the main tools of performance measurement, including the most recent tools;
• To make a critical analysis of the management control tools presented and discussed.
Syllabus 1. Objectives and Fundamentals of Management Control
2. Annual Budget
3. Basic Costs (for Budget Control)
4. Budget Control
5. Performance Measurement
6. EVA (Economic Value Added)
7. BSC (Balanced ScoreCard)
Main Bibliography Cruz, I; Coimbra, C; Abrantes, L.; Alves, M. E Quesado, P. (2023) Contabilidade de Gestão Avançada, Editora Almedina, Coimbra.
Datar S. M., & Rajan M.V. (2021), Horngren´s Cost Accounting: A Managerial Emphasis, 17ª Global Ed., Pearson Education
Drury C. (2021), Management and Cost Accounting, 11th Edition, Cengage Learning EMEA, UK
Jordan, H., Neves, J. E Rodrigues, J. (2021). O controlo de Gestão ao Serviço da Estratégia e dos Gestores, 11.ª Ed. Lisboa: Áreas Editora.

Teaching Methodologies and Assessment Criteria The classes of this course unit are theoretical and practical. As a rule, the presentation of the theoretical concepts is followed by practical cases in order to demonstrate its application within specific organisational contexts. In order to achieve a greater learning success within each of the contents there is a departure from a simple case study to more complex case studies. During the classes there is an attempt to evolve all the students in the discussion of each case study in order to stimulate critical analysis of the practical and theoretical implications of each case.
The assessment is done in two moments during the unit course and based on two exams as follows. The first exam is valued in 40% and the second exam is valued in 60%.
The written tests will take place on October 31 and in January.
Language Portuguese. Tutorial support is available in English.
Last updated on: 2024-01-15

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