Management Control

Year
1

Academic year
2019-2020

Code
01640415

Subject Area
Management

Language of Instruction
Portuguese

Mode of Delivery
Face-to-face

Duration
SEMESTRIAL

ECTS Credits
6.0

Type
Elective

Level
2nd Cycle Studies - Mestrado

Recommended Prerequisites

Management Control.

Teaching Methods

In the theoretical sessions, the key concepts, methodologies and techniques associated with the different topics of the syllabus will be presented. In the practical classes, cases and exercises, prepared by the lecturers, will be solved with the active participation of the students.

Learning Outcomes

To understand the importance of implementing a Management Control system and be aware of the main stages and challenges that its design embraces; to have developed an integrated view of management accounting, budgeting, and management control systems; to be able to apply different techniques to the budgeting process and to the computing of the deviations; to understand the main purposes of using internal transfer prices and know the different criteria used to establish them; to be capable of estimating the financial impact of quality and non-quality; to be able to use the fundamentals of Management Control in analysing the performance of different organisational units.

Work Placement(s)

Syllabus

-Purposes and aims of Management Control; budgetary planning and the establishment of the master budget; budgetary control and the computing and analysis of the deviations: accounting and non-accounting systems; internal transfer prices and decentralization; Indicators and targets for control: quality costs; the strategic dimension of management control.

Head Lecturer(s)

José Manuel Bernardo Vaz Ferreira

Assessment Methods

Assessment
Exam: 100.0%

Bibliography

CAIADO, António Campos Pires — Contabilidade analítica e de gestão: contém 77 exercícios e casos de aplicação resolvidos. 4ª ed. Lisboa: Áreas Editora, 2008. [BP 657 CAI]
HORNGREN, Charles T.; DATAR, Srikant M.; FOSTER, George — Cost Accounting: a managerial emphasis. 12th ed.. Upper Saddle River: Pearson/Prentice Hall, 2006. [BP 657 HOR]
JORDAN, Hughes; NEVES, João Carvalho das; RODRIGUES, José Azevedo — O Controlo de Gestão: ao serviço da estratégia e dos gestores. 4ª Ed.. Lisboa: Áreas Editora, 2002. [BP 658 JOR]