Management Control Systems

This subject aims to give the student the concepts, methods and techniques of management control applied in
decentralized organizational structures. It integrates a set of knowledge related to the instruments of behavior
orientation instruments, at the responsibility centres, internal transference prices and performance measures
level. It also integrates the forward process knowledge at the Planning and Budgeting and Budgetary Control
level, as well as the conception and implementation of a Management Control System.

1.The key ideas of the management control
2.Financial information for management
3.Accountability for results
4.The strategy and the management control
5.Methodology for the conception and implementation of the management control system

NAO

a.Jordan, H., J. C. Neves, e J. A. Rodrigues, O Controlo de Gestão ao Serviço da Estratégia e dos Gestores.
b.Anthony, R.N., Management Control Systems, Homewood, Ill.: McGraw-Hill.
BibliografiaComplementar/ ComplementaryBibliography
c.Anthony, Robert N., The Management Control Function, Cambridge, Mass.: Harvard University Press, 1998
d.Gervais, Michel, Control de Gestion, Paris, Ed. Económica, 6ª Ed, 1998
e.Laverty J, et Demmestère, R., Les Nouvelles Règles du Controle de Gestion Industrielle, Paris : Dunod, 199
f.Pillot, Gilbert., O Controlo de Gestão, Ed. Prisma, 1991