Part of this Programme
Accounting, Taxation and Auditing
Level of Qualification|Semesters|ECTS
Bachelor | Semestral | 5
Year | Type of course unit | Language
3 |Mandatory |Português
Total of Working Hours | Duration of Contact (hours)
140 | 60
Recommended complementary curricular units
Prerequisites and co-requisites
- Accounting and management control at the service of strategic management - Management and control of management (Definition and models, roles and customers of management control). - The management controller, mission, characteristics and ethical issues. - Relationship between management control and planning, budgeting, analytical accounting, control of deviations and budget control reports. Benchmarks - Integrated management control systems: Tableau de Bord and Balanced Scorecard, and application of SMEs. - Management Control: use of quantitative and qualitative indicators for Performance Evaluation (performance objectives and incentive systems). - Non-profit organization-wide management control - Evaluation and redefinition of the management control system (diagnosis of management control system, diagnosis of management control instruments and redefinition of management control).
Management control activities have become increasingly important in the context of current management, helping decision-making in companies, as they promote the realization of strategic plans and visions of organizations and help in the implementation of a performance culture management. The assessment of corporate performance and key business performance monitoring tools thus appear as essential tools in an increasingly complex management context with continuous needs for optimization of results. In this way, the objectives of the discipline are to know and develop tools, methods and techniques of management control as tools to support decision making to the manager. Finally, a holistic understanding between management control and strategy is crucial and crucial for an organization of any kind.
Knowledge, abilities and skills to be acquired
Knowledge of the concept and relevance of management control as a performance management and strategic implementation control. Knowledge of various management control tools, interpretation of other tools in light of management control, and development of knowledge, competence and critical ability to analyze which of the tools is most relevant in each of the lifetimes of an organization. Knowledge of management control as transversal from the strategy to individual assessment and as a discipline either from the scope of for-profit or non-profit organizations. Ability to construct management control tools such as tableau de bord and balanced scorecard, as well as ability to diagnose a management control system.
Teaching methodologies and assessment
The methodology used consists of the presentation of the fundamental concepts through oral exposition, interaction with the students, case study, complemented, when applicable, by the resolution of practical cases. Students may choose two forms of assessment: Continuous Assessment (assuity, test and practical work) or Assessment through Final Exam.
JORDAN, HUGUES; NEVES, JOÃO CARVALHO DAS; RODRIGUES , JOSÉ AZEVEDO - O Controlo De Gestão ¿Ao Serviço Da Estratégia E Dos Gestores, Áreas Ed., 10ª ed. 2011
MERCHANT, K. E VAN DER STEDE, W., Management Control Systems - Performance Measurement, Evaluation And Incentives, Prent. Hall, 3ª Ed, 2011
RUSSO, J.; Balanced Scorecard Para PME e Peq. e Médias Instituições , Lidel Ed, 5ª edição, 2009
DRURY, C., Management and Cost Accounting, 7th edition,Thompson Learning; 2011
MAJOR, M. J. E Vieira, R.; Contab.e Controlo de Gestão-Teoria, Metodologia e Prática, Esc.Editora, 2009
KAPLAN, ROBERT S. E NORTON, DAVID; Putting BSCTo Work, Harvard Business Review, 1993
KAPLAN, ROBERT S. E NORTON, DAVID; Strategy Maps: Converting Intangible Assets Into Tangible Outcomes, Harvard Business Press 2004
NEELY, ANDY, Business Performance Measurement: Unifying Theory And Integrating Practice, Cambridge University Press, 2nd ed, 2008
SÁ, JORGE A.VASCONCELLOS E-A Empresa Negligenciada, Ed. Verbo, 2002