6 ECTS; 1º Ano, 2º Semestre, 30,0 T + 15,0 TP , Cód. 30119.
Lecturer
- Pedro Miguel Azeitona Gonzaga Barroso (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
The aim of this unit is to provide the students with a theoretical and practical background that enables them to grasp the dynamics of management control in family firms. They should be prepared to identify the need of an appropriate system to monitor managerial activities within family firms.
Program
The nature of management control. Design of management control systems. Planning and budgetary control systems. Incentives and behaviour. Allocation of overheads and behaviour. Internal transfer pricing. EVA and performance appraisal. Balanced Scorecard. Critical analysis of solutions for the design of management control systems.Internal control fundamentals. Costing models and performance.
Evaluation Methodology
Mixed assessment: group assignment and presentation to peers (50%); individual critical analysis of one of the presented assignments (10%); written test (40%)
Final assessment: written exam in the regular examination dates.
Bibliography
Teaching Method
Lectures focused on topic exploration, case study analysis, exercises, presentations as well as group assignments.
Software used in class
