Base Knowledge
NA
Teaching Methodologies
In this curricular unit, the following teaching methods are used:
1. Expository, using audiovisual means to explain the syllabus;
2. Active, through the resolution of practical cases and discussion of case studies and scientific articles;
3. Collaborative, through group work.
Learning Results
The aim is to familiarize students with the systems for evaluating, managing and controlling the strategic performance of companies, in order to develop a strategic and a strategic vision for value creation. At the end of the curricular unit the student is expected to be able to:
a) know the traditional and value creation metrics of performance evaluation;
b) measure the value creation, global and by segment, from a multidimensional perspective;
c) be critical regarding the design of incentive systems oriented to the maximization of shareholder value;
d) apply financial performance assessment to organizations in the tourism sector.
Program
1. Introduction to financial information for management
2. Overall financial performance
2.1. Accounting metrics
2.2. Value-based metrics
3. Financial performance by segments
3.1. Financial and accounting results Models
3.2. Organizational structure in responsibility centers
3.3. Evaluation the performance of responsibility centers
3.4. Transfer pricing systems
4. Performance evaluation, compensation and incentives
4.1. Integrated performance evaluation systems – Balanced Scorecard 4.2. Traditional Incentive Systems
5. Applications to tourism sector organizations
Grading Methods
- - Group work - 50.0%
- - Frequency - 50.0%
- - Exam - 50.0%
- - Individual work - 50.0%
Internship(s)
NAO
Bibliography
Anthony, R. & Govindarajan, V. (2006). Management Control Systems (12th ed..). McGraw-Hill Education – Europe.
Jordan. H., Neves, J., & Rodrigues, J. (2021). O Controlo de Gestão – ao serviço da estratégia e dos gestores (11.ª ed.). Áreas Editora. Martins, A., Cruz, I., Augusto, M., Silva, P., & Gonçalves, P. (2016). Manual de Gestão Financeira Empresarial (2.ª ed.). Escolar Editora. Mota, A., Oliveira, L., Ferreira, M. A., Inácio, P. L., Nunes, J. P., & Barroso, C. D. (2020). Finanças da Empresa – Teoria e Prática (6ª ed.). Edições Silabo.
Neves, J. (2011). Avaliação e gestão da performance estratégica da empresa (2.ª ed.). Texto Editora. Neves, J. (2012). Análise e Relato Financeiro – Uma Visão Integrada de Gestão (5.ª ed.). Texto Editora.
Simons, R. (2013). Performance Measurement & Control Systems for Implementing Strategy: Text & Cases. Pearson New International Edition.