Base Knowledge
Some knowledge of Excel, namely the use of dynamic tables and graphs.
Teaching Methodologies
The curricular unit will include theoretical-practical classes, seeking to combine the expository dimension of the subject with the necessary practical exemplification, where the teacher and students will present and discuss the resolution of several illustrative cases from real life.
Learning Results
This curricular unit intends to present, analyze, and discuss the different instruments intended to evaluate and manage the performance of organizations, whether for profit organizations or not, and therefore of its managers, through a balanced set of performance indicators and mechanisms of reporting, with the objective to assessing efficiency and effectiveness.
At the end of the course unit, the student should be able to:
Identify the role, objectives, recipients, and diversity of instruments of a management control system.
Develop and analyze management tools, both strategically and operationally.
Identify the implementation problems of the various instruments, with a view to promoting their objectives and avoiding the adoption of indicators that may stimulate counterproductive attitudes and behaviors.
They should also be able to know the different software available on the market to implement the BSC.
They must also be able to build a spreadsheet that supports the construction of the BSC or Tableau de Board.
Program
1 – Performance evaluation and control systems.
2 – Integrated performance evaluation systems.
3 – Tableau de Board and its implementation
3.1. Fundamental concepts.
3.2. Select the axes of progress.
3.3. Determine intervention points.
3.4. Select objectives and indicators.
3.5. Structure the TB.
4 – The Balanced Scorecard and its implementation.
4.1. Basic concepts
4.2. Preparation of the implementation process
4.3. The construction of the strategy map.
4.4. Definition of indicators.
4.5. Goal settings.
4.6. Identification, alignment, and selection of initiatives.
4.7. The first control meeting.
4.8. The organization focused on strategy.
4.9. Construction of a spreadsheet to implement the BSC.
5 – Incentives based on control instruments.
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Anthony, RE, Govindarajan, V, Hartmann, FGH, Kraus, K and Nilsson, G (2014) Management Control Systems, European Edition, McGraw-Hill.
Fernandez, A. (2008) Les nouveaux tableaux de board des managers, Editions d’Organization.
Fernandez, A. (2005) L’essentiel du tableau de board, Editions d’Organization.
Kaplan, RS e Norton, DP (1996) A Estratégia em Acção, Editora Campus.
Kaplan, RS e Norton, DP (2001) Organização Orientada para a Estratégia, Editora Campus.
Kaplan, RS e Norton, DP (2004) Mapas estratégicos, Editora Campus.
Kaplan, RS e Norton, DP (2006) Alinhamento, Editora Campus.
Kaplan, RS e Norton, DP (2008) A Execução Premium, Editora Campus.
Kenneth A. Merchant, Wim A e Van der Sted (2017) Management Control Systems, Performance Measurement, Evalution and Incentive,
Merchant, KA e Stede WAV (2007) Management Control Systems, Ed. Prentice Hall.
Neves, JC (2011) Avaliação e Gestão da Performance Estratégica da Empresa, Texto Editores.
Simons, R (1999) Performance Measurement & Control Systems for Implementing Strategy, Ed. Prentice Hall.