Teaching Methodologies
Expository teaching method for the introductory theoretical components, complemented by practical exercises in class to consolidate
knowledge.
Learning Results
Since the aim is to equip students with management accounting and management control techniques applied to decentralized
organizations, students should be familiar with a set of techniques to support the operational decision-making process by managers and
also with a set of management control tools that enable the organization’s strategy to be defined, monitored and implemented. The learning
objectives are therefore
a) Framing Planning and Control within the Management subsystem;
b) Recognize the importance of financial and non-financial information for the decision-making process;
c) Understand the need for an adequate system for segmenting and financially monitoring managers’ activities;
d) Understand the principles of an appropriate system for planning and evaluating the financial performance of managers’ activities.
Program
1. THE KEY IDEAS OF MANAGEMENT CONTROL
2. FINANCIAL INFORMATION FOR MANAGEMENT
2.1 Accounting requirements for planning and decision-making
2.2. Financial value segmentation systems:
3. ACCOUNTABILITY FOR RESULTS – BEHAVIORAL ASPECTS IN THE MANAGEMENT CONTROL PROCESS
3.1. Strategic Planning and Management Control
3.2 Organizational structure in responsibility centers.
3.3 Performance evaluation criteria. The concept of EVA and the Residual Contribution Margin.
3.4 Internal transfer pricing.
3.5. Monitoring results as a steering instrument
Internship(s)
NAO
Bibliography
Anthony, Robert N. – Management control systems. London [etc.] : McGraw-Hill, 2014. 640 p.. ISBN 978-007713326-9
Cruz, I., Coimbra, C., Abrantes, L., Alves, M.C. e Quesado P. (2023), Contabilidade de Gestão Avançada – Gestão Estratégica de Custos e
Avaliação do Desempenho, Edições Almedina
Hansen, Don R.; Mowen, Maryanne M.; Heitger, Dan L. – Cost Management. 5th ed.: Cengage, 2018. ISBN: 978-0-357-14109-0
Hartmann, Frank – Management control systems. 2nd ed. London [etc.] : McGraw-Hill, cop. 2021. XXIV, 505 p.. ISBN 978-1-5268-4831-4
Jordan, Hugues ; Neves, João Carvalho das ; Rodrigues, José Azevedo – O controlo de gestão ao serviço da estratégia e dos gestores. 11ª
ed. Lisboa : Áreas, 2021. 486 p.. ISBN 978-989-9010-03-1