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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 edition. Cambridge Business Publisher. ISBN: 978-1618533517. Jordan, H., Neves, J., & Rodrigues, J. (2021). O Controlo de Gestão - ao Serviço da Estratégia e dos Gestores, 11ed. Áreas Editora. ISBN: 978-9899010031. Merchant, K. & Van der Stede, W. (2017). Management Control Systems Performance Measurement, Evaluation and Incentives 4th ed. Pearson. ISBN: 978-1292110554 Robbins, S., Coulter, M. (2021). Management. Global Edition, 15th edition, Pearson. ISBN: 978-1292340883.
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Office Hours
Office Hours
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Mobility
Mobility
No