Teaching Methodologies
Classes are theoretical-practical, using an expository methodology to present the theoretical aspects of the program contents, supported by a methodology focused on solving practical cases particularly suitable to complement the problems developed and essential for consolidating knowledge.
Learning Results
This U.C. aims to provide the student with management accounting and management control techniques applied in decentralized organizations. It is intended that you become aware of a set of techniques to support the operational decision-making process by managers, and also a set of management control instruments that allow the definition, monitoring and implementation of the organization’s strategy . With the knowledge taught, it is intended that at the end of the curricular unit, the student will be able to: a) Frame Planning and Control in 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 segmentation and financial monitoring system for managers’ activities; d) Understand the principles of an adequate system for planning and evaluating the financial performance of managers’ activities.
Program
1 . The key ideas of the management control
2. Financial Information for Management
2.1 Accounting Requirements for Planning and Decision Making
2.1.1 Cost-Volume-Result (CVR) analysis
2.1.2. Decision making – the relevant costs approach
2.1.3. Theory of Constraints (TOC)
2.2 The segmentation systems of financial value
2.2.1. Results finding: from the absorption logic to the contribution logic
2.2.2 Activities Based on Costing (ABC)
3 .Responsibility by the Results
3.1 The Strategy and the Management Control
3.2 Organizational structure in responsibility centers
3.3 Performance assessment criteria. From the Residual Contribution Margin to the Economic Value Added (EVA)
3.4 Internal transference prices
3.5 Monitoring results as a steering tool
Internship(s)
NAO
Bibliography
a. Jordan, H., J. C. Neves, e J. A. Rodrigues (2021), O Controlo de Gestão ao Serviço da Estratégia e dos Gestores, 11ª Edição, Áreas Editora.
b. 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.
c. Anthony, R.N. e Govindarajan, V. (2007), Management Control Systems, 12ª Ed. Homewood, Ill.: McGraw-Hill.
d. Lopes, Ilídio Tomás (2019), Controlo de Gestão – Uma Visão Integrada do Desempenho Empresarial, 1ª Edição, Actual.
e. Garrison, Ray H. e Noreen, Eric W. (2011), Managerial Accounting, 14th ed., McGraw-Hill.