Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL , Cód. 9152124.
Lecturer
- Amândio Francisco Caridade Silva (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable
Objectives
Provide the students with a theoretical and practical approach that will enable them to understand the dynamics of management control in an organization. They will be able to identify the need and implement a proper management control system and the understand the correct tools for control.
Program
1-Planning and budgetting
2-Costs and margins analysis
3-Traditional and ABC costing
4-FCFF, FCFE, EVA, MVA and MDA
5-Variance analysis
6-Balanced scorecard and tableau de bord
7-ITP
8-EOQ and EOC with discounts
9-JIT
10-TQM and Six Sigma
Evaluation Methodology
PERIODIC EVALUATION OR NORMAL EXAMINATION: Two written tests and one practical work (minimum marks 8 in each one). Minimum total marks to pass: 9,5. Tests have 70% and work 30
RECOURSE OR SPECIAL EXAMINATION: One exam with minimum 9,5 marks to pass
Bibliography
Teaching Method
Theoretical-practical classes, with the contents of the programme being supported by discussion of practical cases, with the active participation of the students.
Software used in class
Not applicable.
