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Planning and Management Control 2017/2018

  • 5 ECTS
  • Taught in Portuguese
  • Continuous Assessment

Objectives

U.C. aims to provide students with the concepts, methods and techniques of management control applied to all
type of organizations.
- It integrates a set of management control instruments (financial and non-financial) to support the
decision-making process as well as a set of
behavioral guidance instruments and performance measures.
- It also includes the knowledge of the forecast process of management control at the level of Planning,
Budgetary Control, as well as the design and implementation of a
the causes of budgetary deviations.
With the knowledge imparted it is intended that at the end of this discipline, the student will be able to:
Framing Planning and Control in the Management subsystem.
Understand the need for an appropriate Management Control system. Recognize the importance of
Management Control for the decision-making process.

Recommended Prerequisites

General Accounting, Analytical Accounting and Quantitative Methods.

Teaching Metodology

The topics of the theoretical subject will be approached in theoretical-practical classes, always resorting to each
in parallel with the presentation of illustrative examples of management control.
Presentation of exercises and cases of application, relating to real situations or close to real ones always
possible, to be solved by the students, with the guidance and support of the teacher.
- In the theoretical classes: Expositive Method, Storytelling and Debate
- In the practical classes: Exemplary exercises of application, Case Study and individual works
learn by doing. The available computer equipment will be used and, whenever possible,
software.

Body of Work

1- Overview of Management Control:
2 - Case Study Strategy
3 - Measuring Performance in an Organization
4 - Measuring performance with financial indicators
5 - Measuring performance with non-financial indicators
6 - Case study on financial and non-financial indicators
7 - Measuring performance: what are the different approaches
8 - Dashboards I
9 - Dashboards II
10 - Dashboards - Case study - Discussion
11 - Coordination of a panel system
12 - Business Planning
13 - Analysis of results - Case study - Discussion
14 - Key Role of Management Control
15 - Management control indicators

Recommended Bibliography

Françoise Giraud, Philippe Zarlowski, Olivier Saulpic, Marie-Anne Lorain, François Fourcade, Jeremy Morales,
Fundamentals of Management Control Techniques and Principles, Pearson, 2011.
Pereira Samuel, Controlo de Gestão, Escolar Editora, 2013.
Reis Henrique, Rodrigues Jorge, Controlo de Gestão: A encontro da eficiência, Escolar Editora, 2014 (2ª
edição).
Jordan Hugues, Carvalho das Neves João, Azevedo Rodrigues José, O Controlo de Gestão: Ao Serviço da
Estratégia e dos Gestores, Áreas Editora, 2011 (9ª Edição).
Joan M. Amat, Control de Gestión: Una perspectiva de dirección, Ediciones Gestión 2000, 2003.
Kaplan, Robert S. and Norton, David P. The Balanced Scorecard: Translating Strategy into Action, Boston:
Harvard Business Press, 1996.
Niven, Paul R. Balanced Scorecard Step by Step. New York: Wiley, 2006.

Complementary Bibliography

Adams, Chris and Kennerley, Mike and Neely, Andrew, The Performance Prism: The Scorecard for Measuring
and Managing Business Success, London: Financial Times Prentice Hall, 2002.
Kaplan, Robert S. and Norton, David P. The Strategy Focused Organization: How Balanced Scorecard
Companies Thrive in the New Business Environment, Boston: Harvard Business Press, 2000.
Kaplan, Robert S. and Norton, David P. Alignment: Using the Balanced Scorecard to Create Corporate
Synergies, Boston: Harvard Business Press, 2006.
Olve , Nils-Göran and Petri, Carl-Johan and Roy , Jan and Roy, Sofie Making Scorecards Actionable:
Balancing Strategy and Control, New York: Wiley, 2003.
Smith, Ralph F. Business Process Management and the Balanced Scorecard: Focusing Processes on
Strategic Drivers, New York: Wiley, 2006.

Weekly Planning

1 - Management Control Overview:
2 - Case Study Strategy
3 - Measuring Performance in an Organization
4 - Measuring performance with financial indicators
5 - Measuring performance with non-financial indicators
6 - Case study on financial and non-financial indicators
7 - Measuring performance: what are the different approaches
8 - Dashboards I
9 - Dashboards II
10 - Dashboards - Case study - Discussion
11 - Coordination of a panel system
12 - Business Planning
13 - Analysis of results - Case study - Discussion
14 - Key Role of Management Control
15 - Final work

Demonstration of the syllabus coherence with the curricular unit's objectives

The contents from points 1 to 15 will allow students to
concepts related to management control, based on the main practices followed by companies
at national level. At the end of the school year students should be able to "know-build",
and at the same time "know-how" the management information in an organization, and to be able to
debating collegially - case method - the results against deviations and presenting suggestions for improvement
against the results achieved by a company.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

The expository method, storytelling and discussion will allow students to describe the methods and techniques required
for the construction of a management control system and its role in organizations. The exercises
examples of application, the case study and individual tutored work (learn by doing) will
students to apply a management control system with a view to evaluation and continuous improvement of the
performance of organizations.

relevant generic skillimproved?assessed?
Working in international context  
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