Teaching Methodologies
The following teaching-learning methodologies (TM) will be used:
TM1 – Expository method
TM2 – Problem-based learning
TM3 – Project-based learning
The different contents of the course will be covered through a preliminary theoretical exposition and discussion of the topics with the
students, followed by practical activities carried out by the students with constant monitoring by the lecturer.
Learning Results
Learning Objectives (LO):
LO1. Conceive and develop a management information system, in coordination with all business areas, aiming to:
a) Materialize the information in management instruments that allow predicting, with some security, the future of the organization
b) Activity Control
c) Support decision-making
LO2. Know, understand, and apply techniques related to:
2.1) Preparation of the annual plan
2.2) Budgeting
2.3) Budgetary control
LO3. Understand the methodology for implementing a budget system
Competences to be developed (C) and link with LO:
C1. Know how to prepare the company’s strategic plan (LO1)
C2. Know how to prepare and articulate plans, programs, and budgets, globally and functionally (LO2)
C3. Know how to prepare forecasts, calculate and analyse deviations and take corrective measures (LO2)
C4. Know how to prepare a planning, budgeting, and performance evaluation model (LO3)
Program
P1. Planning, Budgeting and Control and the Management Cycle
1.1. The management and functions of the manager
1.2. The functions and planning process
1.3. The budget as a planning tool
P2. Planning, Budgeting and Control: Concepts
2.1. The budget and its determining role in achieving the organization’s goals
2.2. Alignment between budget and organizational strategy
2.3. Strategy, planning, budgeting and control
2.4 Strategic and operational planning
P3. The Budget Process
3.1. Preparation of programs/plans
3.2. Budgeting and budget articulation
3.3. Management indicators
3.4. Budgeting Processes
3.5. Behavioural aspects associated with budget management
P4. Budget Control: calculation and variances analysis
Internship(s)
NAO
Bibliography
– Anthony, R.N.; Govindarajan, V.; Hartmann, F.; Kraus, K.; Nilsson, G. (2014). Management Control Systems: First European Edition,
McGraw-Hill (ISBN9780077133269);
– Cokins, G.; Juras, P.; David, S.; Blocher, E. (2016), Cost Management: A Strategic Emphasis, 7nd Edition, McGrawHill (ISBN:
9780077733773);
– Drury, C. (2018), Management and Cost Accounting, 10th Ed., Cengage Learning (ISBN: 9781473748873);
– Horngren, C.T.; Rajan, M, Bhimani, A. e Datar, S.M. (2015), Management and Cost Accounting, 6th Edition, Pearson (ISBN
9781292063461);
– Jordan, H; Neves, J. C.; Rodrigues, J.A. (2015), O Controlo de Gestão ao Serviço da Estratégia e dos Gestores, 10ª Ed., Áreas Editora
(ISBN 9789898058683);
– Major, M. e Vieira, R. (Ed.) (2018) Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática, Lisboa, Escolar Editora (ISBN
9789725925218).