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Presentation
Presentation
The course unit is part of the general training plan in the Information Technology Management degree, seeking to provide students with the main concepts of Management Control in order to support decision making, critical issue in the business context.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 3
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Year | Nature | Language
Year | Nature | Language
3 | Mandatory | Português
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Code
Code
ULHT12-5797
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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
1. Managing and management control systems 2. Costs and cost terminology 3. Cost-Volume-Profit Analysis 4. Job costing 5. Activity-Based Costing 6. Budgeting, responsability accounting and management control 7. Customer-profitability analysis
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Objectives
Objectives
The course aims to position the need for management control as one of the main drivers for the processes of developing, implementing and improving management information systems. It is intended to teach management control techniques aiming to provide the student with relevant skills for decision taking process, including using the most common management control systems, as well as evaluating and adapting the strucuture of such controls. The goal is to promote knowledge regarding management control models, currently recognised as best practices in business evaluation and performance managament.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Theoretical-practical classes, where several learning methods will be applied, namely: - Presentation of theoretical concepts - Practical exercises Final assessment: - Tests - 2 tests - Continuous evaluation Final grade = 90% (tests' average) + 10% Continuous evaluation Final grade must be equal or above 10 values (minimum classification of 8 values in each of the tests)
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References
References
Charles T. Horngren, Madhav Rajan e Srikant M. Datar, 2017, Cost Accounting, Global Edition (16th edition). Pearson Prentice Hall Jordan, Hughes; Rodrigues, José Azevedo; Carvalho das Neves, José, 2021, O Controlo de Gestão - Ao serviço da estratégia e dos gestores, 11ª Edição, Áreas Editora
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Office Hours
Office Hours
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Mobility
Mobility
No
