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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 managers, 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 | 5
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Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
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Code
Code
ULHT172-5797
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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
S1. Introduction to management control
S2. Planning and control
S3. Elements of Strategic Control - The BSC
S4. Elements of financial control
S5. Elements of non-financial control
S6. Management control simulation
S7. Management control systems
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Objectives
Objectives
The student at the end of the course unit should be able to:
LO1: Understand the essential concepts associated with management control;
LO2: Understand organization's strategic learning and management process;
LO3: Develop a strategic map and a performance control system based on the BSC approach;
LO4: Develop and implement financial and non-financial performance indicators;
LO5: Understand the main aspects and the determinants of a management control system.
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Teaching methodologies and assessment
Teaching methodologies and assessment
The following teaching methodologies (TM) will be used:
TM1 - Expositional: presentation of the concepts and techniques related to the syllabus contents.
TM2 - Participative: analysis and resolution of cases; business simulation.
TM3 - Self-study: utonomous work by the student.
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References
References
Atkinson, A., Kaplan, R., Matsumura, & E., Young, S. (2020). Management Accounting: Information for Decision-Making, 7th ed. Cambridge Business Publisher.
Borralho, C. (2018). Sistemas de Planeamento e Controlo de Gestão, 1ª Edição. Lisboa: Edições Sílabo.
Jordan, H., Neves, J., & Rodrigues, J. (2015). O Controlo de Gestão - ao Serviço da Estratégia e dos Gestores, 10ed. Áreas Editora.
Merchant, K. & Van der Stede, W. (2017). Management Control Systems Performance Measurement, Evaluation and Incentives 4th ed. Pearson.
Robbins, S., Coulter, M. (2021). Management, 15th edition, global edition, Pearson.
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Office Hours
Office Hours
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Mobility
Mobility
No
