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Presentation
Presentation
The Management Control course aims to provide students with fundamental knowledge and skills to understand and apply mechanisms of planning, monitoring, and evaluating organizational performance. Management control is addressed as an essential function in linking strategy to operations, playing a decisive role in supporting decision-making and creating sustainable value for organizations. This course is central to management education, as it enables students to integrate knowledge of accounting, strategy, human resources, and information systems with planning and control practices. In doing so, it equips them with indispensable tools for middle and top management positions, as well as for business contexts that require analytical capacity, adaptability, and data-driven decision-making.
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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
Organization, Management and Managers Performance Management Project Planning and Control Capacity Management Systems, Information and Information Systems Introduction to Management Control Planning Process Budgets Organizational Maturity Strategic and Operational Control Costing Methods Management Control and New Business Models
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Objectives
Objectives
The Management Control course aims to provide students with the knowledge, skills, and competences required to understand and apply mechanisms for planning, monitoring, and evaluating organizational performance. In terms of knowledge, students study the fundamentals of management control, costing methods, planning and budgeting processes, information systems, and performance indicators. Regarding skills, they develop the ability to prepare budgets, define KPIs, analyze variances, and use digital tools to support decision-making. As for competences, students acquire critical thinking, analytical capacity, and adaptability, integrating knowledge from accounting, strategy, human resources, and information systems. The course prepares them for middle and top management positions in business contexts that demand evidence-based and results-oriented decision-making.
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Teaching methodologies
Teaching methodologies
The Management Control course adopts innovative methodologies that encourage active and applied learning. Case-based learning enables students to analyze real business situations and apply planning and control tools. Collaborative group work fosters the exchange of perspectives and simulates decision-making processes. The use of digital tools (ERP, CRM, BI) brings students closer to organizational reality while developing technical skills. In addition, the flipped classroom approach values independent study, reserving classroom time for critical discussion and problem-solving. These methods promote analytical thinking, adaptability to digital contexts, and a results-oriented learning experience.
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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
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Assessment
Assessment
Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.
Exemplo:
Descrição
Data limite
Ponderação
1º Teste de avaliação
2º Teste de avaliação
nas aulas
nas aulas
25%
25%
Apresentação de documento académico
nas aulas
25%
Apresentação de Casos
nas aulas
25%
Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...
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Mobility
Mobility
Yes





