Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Business Management

PLANEAMENTO E CONTROLO DE GESTÃO - 2023/2024

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. Analysis Deviations


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. Performance analysis using quantitative and qualitative indicators

Evaluation Type

Realization of 2 mini-tests.

Teaching Resources

Computer
Power point
Frame

Sustainability Objectives

Keywords

Control
Management
Reporting
Budgeting

Main Bibliography

Complementary Bibliography