| Code: | MGE2109 | Acronym: | SPCG |
| Teaching Area: | Management |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| MGE | Aviso n.º 9883/2017, de 25 de agosto | 1º | 4 ECTS | 39 | 107 |
| Theoretical-Practical: | 28,00 |
| Orientação Tutorial: | 0,00 |
Teaching - Hours
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Descriptive summary of the course
The course aims to provide students with the main concepts of planning and management control, with an emphasis on traditional instruments such as the budget or on more evolved ones, such as the "Balanced Scorecard". It is intended to stress the importance of planning and management control at both operational and strategic levels.
Objectives and expected learning outcomes
At the end of the course, students should be able to:
Understand the importance of planning and control management;
Understand the budget sequence;
Prepare a budget from previously defined plans;
Realize the importance of analyzing different deviations; develop a "Balanced Scorecard" for an organization.
Skills to be developed
It is intended to develop practical skills in the application of a set of methodologies which are crucial to develop a planning and control model in different organizational contexts. With this intent, theoretical knowledge and practical exercises will be combined.
1. The key ideas of the systems of Management Control
1.1. Nature, justification and framing of management control systems
1.2. Management Control Definitions
1.3. Phases of evolution of Management Control Systems
2. Accounting as a system of information and support to the Management Control
2.1. Accounting Requirements for Planning and Decision Making
2.2. Decision making - Approach of relevant costs. Variable costing, marginal costing
2.3. Clearance of results: from the logic of absorption to the logic of contribution
2.4. The theory of C.V.R. Cost Analysis Volume Result
2.5. From the Residual Contribution margin to the E.V.A. (Economic Value Added
2.6. Costs and decision-making: C.B.A. (Activity Based Costing)
3. Accountability for Results - Behavioural Aspects of Management Control
3.1. Organizational structure in centers of responsibility
3.2. Performance evaluation criteria
3.3. Internal Transfer Prices (ITPs)
4. Strategy and Management Control - The Process of Management Control
4.1. From strategic planning to operational planning
4.2. The Budgeting Process - Budgetary Control
4.3. Methodology for calculating budget variances
4.4. Monitoring and Performance Management Systems: Tableau de Bord versus Balanced Scorecard
4.5. Balanced Scorecard and Indicators
The objective of "understanding the importance of planning and management control" is transversal to the various chapters of the U.C. However, Chapter 1 emphasizes this aspect; the objective "to understand the budgetary sequence" is dealt with in Chapter 3, Chapter 2 being necessary to lay down the basis for calculating the production budget. However, to understand this sequence, it is necessary to take into account several concepts related to planning and budgeting. This is focused on this chapter. Consequently, it is intended to achieve the objective of "drawing up a budget from previously defined plans". Chapter 3 also focuses on budgetary control, taking into account the objective of "realizing the importance of analyzing the different deviations".
Finally, the objective "to understand how to develop a Balanced Scorecard for an organization" is developed in Chapter 4, in which a brief approach is also made to the concept of Tableaux de Bord.
| Jordan, H., Neves, J. C. D., & Rodrigues, J. A.;O controlo de gestão ao serviço da estratégia e dos gestores, Áreas Editora, 2015 |
| Vieira, J., Ferreira, D., Vicente, C., Asseiceiro, J., & Caldeira, C.;Contabilidade de Gestão ¿ Estratégia de custos e de resultados, Reis dos Livros, 2014 |
| Caiado, A. C. P.;Contabilidade analítica e de gestão, Áreas Editora, 2015 |
| Drury, C. M;Management and cost accounting, Springer, 2012 |
| Kaplan, R. S., & Norton, D. P.;The balanced scorecard: translating strategy into action, Harvard Business Press, 1996 |
| Morais, A., Lourença, I., Franco, V., Serrasqueiro, R., Oliveira, B.Jesus, M., Major, M., & Oliveira, A.;Contabilidade de Gestão Volume II - Orçamento anual e instrumentos de avaliação do desempenho organizacional, Publisher Team, 2006 |
The adopted method is theoretical-practical. A theoretical explanation of the various concepts and methodologies is carried out, which are subsequently used in the execution of practical exercises / cases. Thus, it is intended to develop a critical sense about the topics covered. The theoretical expositions will be made using a data show.
Avaliação distribuída com exame final
| Description | Type | Time (hours) | Conclusion Date |
|---|---|---|---|
| Attendance (estimated) | Lessons | 30 | |
| Participação Presencial | 9 | ||
| Teste/Exame | 3 | ||
| Study | 65 | ||
| Total: | 107 |
Individual written test: 1 (weighted 65%)
Group Work: 1 (weighted 35% and inserted into the e-learning platform)
Under the terms of the course's Regulation:
a) The students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season).
b) In the written tests and other assessment elements mentioned, it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
c) If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season).
d) If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season
e) All the written assessments included in the evaluation (reports, case studies, etc.) must be submitted through the Turnitin data base, available on the eLearning Platform, a similarity rate lower than 30% is accepted.
Individual written test with 100% weighting in the final grade.
In order to achieve the objectives described above, the classes include the presentation of theoretical contents where the Microsoft PowerPoint program is used. In the application of the contents taught, students are offered practical cases and exercises and in "PDF" format. From a practical perspective, the use of excel in performing budgeting exercises / cases is encouraged.