Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Business Management
PLANEAMENTO E CONTROLO DE GESTÃO - 2016/2017
3º curricular year
Semestralidade: 1st semester
ECTS: 6
Teachers
Leading Teacher: Prof. Doutor Fernando Cardoso
Assistant Professor: Prof. Doutor Fernando Cardoso
Class type and School hours
Orientação Tutorial : 1 Horas
Teórico-prática : 2 Horas
Teaching Language
Portuguese
Main Aims/Objectives
1. Deepen and develop knowledge of financial and business management;
2. Develop knowledge of the financial information processing mechanisms;
3. Introduction to the information control mechanisms;
4. Develop advanced knowledge for the design, implementation and management of a monitoring and information system for management.
Specific Aims/Objectives
The course of Planning and Management Control has specific objectives to provide the student knowledge of a set of management control tools, including:
- Understanding the nature of management control;
- Study the planning processes and budgetary control in organizations;
- Characterize the main performance evaluation models;
- Encourage critical analysis of the various addressed management control tools.
Skills to be acquired
1. Ability to identify the business processes and decision-making structures;
2. Domain criteria and methods for evaluation of performance;
3. Framing the Control at the company´s strategy;
4. Relate the concept of Transfer Pricing in the context of a Management Control System;
5. Describe the measurement instruments, control and accountability, according to the latest developments.
Teaching Procedures
Lectures accompanied by cases of exemplary study.
Visits to companies with implemented management control models.
Preparatory work to encourage research and case studies on the various programmatic themes.
Programme
1. Introduction to Management Control
1.1. The Ideas Management Control key
1.2. The Actors of Management Control
1.3. The Management Control and Company Culture
1.4. The mission of the Management Control
2. The strategy to Management Control
2.1. The Strategy
2.2. The Strategic Planning
2.3. The Operational Planning
2.4. The Budget Role in Management
2.5. Sequence and Obstacles on Budgets
2.6. Features and Limitations on Budgetary Control
3. Budgetary Control
3.1. basics, fixed budgets and flexible
real 3.2.Custeio: calculation and analysis of deviations
3.3. Budgeted basic cost: calculation and analysis of deviations
3.4. Deviations Volume, Mix, Efficiency and Price
4. Budgeting
4.1. Concept and nature
4.2. Budget importance in managing
4.3. The budgetary procedure
4.4. Obstacles to the budgetary procedure
4.5. The annual budget
4.6. The basic budgeted cost
5. Responsibility Centers
5.1. Foundations of a structure for responsibility centers
5.2. Responsibility Center Concept
5.3. Types of Responsibility Center
5.4. Financial Criteria Evaluation Results
6. Internal Transfer Pricing
6.1. Concept and Objectives
6.2. Characteristics
6.3. Management of Internal Transfer Pricing
7. based costing in the activities
8. Management Control based on Tableaux de Bord
8.1 Implementation of Tableaux de Bord
8.2 Variáreis significant model
9. The strategic management system based on the Balanced Scorecard
9.1 The model of the BSC strategy - the strategy map
9.2 The prospects of BSC
9.3 BSC performance monitoring system.
10. Alternative models of stock management.
10.1 Total quality management.
10.2 Just in time.
10.3 Economic order quantities.
10.4. benchmarking
11. Performance analysis using quantitative and qualitative indicators
12. Accounting and strategy
Evaluation Type
Realization of 2 mini-tests.
Teaching Resources
Computer
Power point
Frame
Sustainability Objectives
Keywords
Control
Management
Reporting
Budgeting
Main Bibliography
Author | Jordan, H., Neves, J. C. e Rodrigues, A. |
---|---|
Title | O Controlo de Gestão ao Serviço da Estratégia e do |
Edition | 9ª edição |
Place | Lisboa |
Editor | Áreas |
Year | 2011 |
Author | MAJOR, Maria João e VIEIRA, Rui |
Title | Contabilidade e Controlo de Gestão - Teoria, Metod |
Edition | 2ª edição |
Place | Lisboa |
Editor | Escolar Editora |
Year | 2009 |
Author | COELHO, Maria Hélder Martins |
Title | Contabilidade Analítica e de Gestão |
Edition | 1ª edição |
Place | Coimbra |
Editor | Almedina |
Year | 2012 |
Complementary Bibliography
Author | CRUZ, Carlos Pereira da |
---|---|
Title | Balanced Scorecard - Concentrar uma organização |
Edition | 3ª Edição |
Place | Porto |
Editor | Vida Económica |
Year | 2008 |
Author | Caiado, António C. Pires |
Title | Contabilidade Analítica e de Gestão |
Edition | 8ª Edição |
Place | Lisboa |
Editor | Área Editoras |
Year | 2015 |