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Presentation
Presentation
This curricular unit intends to make known, analyze and discuss the different instruments aimed at evaluating and managing the performance of organizations, with the non-profit and therefore the respective responsible, through a balanced set of performance indicators and reporting mechanisms to assess efficiency and effectiveness.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 4
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Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
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Code
Code
ULHT72-5797
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
1. Organization, Management and Managers
2. Performance Management
3.Project Planning and Control
4. Information, Systems and Decision Making
5. Introduction to Management Control
6. Management and Management Control
7. Planning Process
8.Budgets
9. Organizational Maturity
10. Management Controller
11. Strategic and Operational Control
12. Costing Methods
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Objectives
Objectives
The student at the end of the course unit should be able to:
- Identify the role, objectives, recipients and diversity of instruments in a management control system.
- Develop and analyze management control instruments, both at the strategic and operational levels.
- Identify the implementation problems of the different instruments, with a view to promoting their objectives and avoiding the adoption of indicators that can stimulate counterproductive attitudes and behaviors.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Use of more active methodologies by involving students in learning processes (debate of case studies, presentation of academic articles, resolution of group work...)
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References
References
- Jordan, H., Neves J. C., & Rodrigues, J, A. (2015). O Controlo de Gestão, 10 ed. Lisboa: Áreas Editora. ISBN: 979-989-8058-91-1
- Borralho, C (2018). Sistemas de Planeamento e Controlo de Gestão, 1ª Edição. Lisboa: Edições Sílabo. ISBN: 978-972-618-975-6
- Merchant, K. e Van Der Stede, W. (2017). Management Control Systems. Performance Measurement, Evaluation And Incentives, 4th edition, London, UK: Pearson. ISBN10 1292110554
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Office Hours
Office Hours
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Mobility
Mobility
No
