Management Control

Recommended Prerequisites

Management Accounting.

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)

No

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
Research work: 35.0%
Frequency: 65.0%

Bibliography

.BLOCHER, Edward J., Kung H. Chen, Thomas W. Lin, Cost management: a strategic emphasis, 2nd ed., Boston, McGraw-Hill/Irwin, last
edition [657 BLO]
.CAIADO, António Campos Pires, Contabilidade Analítica e de Gestão, Lisboa, Áreas Editora, 9ª edição. [658.15 CAI]
.CAMPANELLA, Jack, Principles of quality costs: principles, implementation and use, Milwaukee, ASQ Quality Press, last edition [658.5
CAM]
.DRURY, Colin, Management and cost accounting: student’s manual, 11th ed., London, Thomson Learning, (2020) [657 DRU]
.FERREIRA, Domingos. Contabilidade de Gestão-Estratégia de custos e resultados, 2 ed, Editora Rei dos Livros, 2019 [657 CON]
.JORDAN, Hughes; João Carvalho das Neves (2021); José Azevedo Rodrigues, O controlo de gestão: ao serviço da estratégia e dos
gestores, 11 ed., Lisboa, Áreas Editora [658 JOR]