Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
5 ECTS; 3º Ano, 1º Semestre, 30,0 T + 30,0 PL , Cód. 905629.
Lecturer
- Sílvio Manuel Valente da Silva (1)(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 - OBJECTIVES AND FUNDAMENTALS OF MANAGEMENT CONTROL
2 - ANNUAL BUDGET
3 - BASIC COSTS
4 - ABC (Activity Based Costing)
5 - BUDGETARY CONTROL
6 - PERFORMANCE APPRAISAL
7 - ECONOMIC VALUE ADDED
8 - BALANCED SCORECARD
Evaluation Methodology
Continuous assessment: 2 tests (50%) each one. Students not achieving the continuous assement pass mark (10/20) will be qualified for examination.
Bibliography
- Berry, A. e Broadbent, J. e Otley, D. (1995). Management control-Theories, issues and practices. New York: MacMillan
- Borges, A. e Borges, J. (2014). Contabilidade e finanças para a gestão. Lisboa: Áreas Editora
- Drury, C. (2012). Management and Cost Accounting. Londres: Cengage Learning College
- Jordan, H. e Carvalho, J. e Rodrigues, J. (2011). Controlo de gestão: Ao serviço da estratégia e dos gestores. Lisboa: Àreas Editora
Teaching Method
Theoretical-practical sessions supported by case study discussion.
Software used in class
Not applicable.
