Management Control Systems

Learning Results

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.

Program

1. The key ideas of the management control
a. Nature, justification and context of the Management Control Systems
b. The Management Control definitions
c. Evolution phases of the management control systems
2. Financial information for management
a. Accounting requirements for planning and decision making
i. Cost-Volume-Result analysis
ii. Decision making – the relevant costs approach
iii. Limitations theory and Target Costing
b. The segmentation systems of financial value
i. Results finding: from the absorption logic to the contribution logic
ii. Activities Based on Costing
3. Accountability for results
a. Organisational structure in responsibility centres
b. Performance assessment criteria. From the Residual Contribution Margin to the Economic Value Added
c. Internal transference prices
4. The strategy and the management control
a. From the strategic planning to the operational planning.
b. Budgets and budgetary control
5. Methodology for the conception and implementation of the MCS

Internship(s)

NAO

Bibliography

a. Jordan, H., J. C. Neves, e J. A. Rodrigues, O Controlo de Gestão ao Serviço da Estratégia e dos Gestores, (última
edição existente na biblioteca)
b. Anthony, R.N., Management Control Systems,10ª Ed. Homewood, Ill.: McGraw-Hill, 2001
Bibliografia Complementar/ Complementary Bibliography
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, 1990
f. Pillot, Gilbert., O Controlo de Gestão, Ed. Prisma, 1991