Learning Results
The unit Budgetary Control is part of the scientific area of Accounting and Management and has as main
objectives to develop knowledge and skills related to budgeting by function and responsibility centers and
their control.
It integrates the themes of determination and analysis of variances in all centers of responsibility to a profit
oriented organization, be it industrial, commercial or service.
Establishes the methodology and precautions for implementing a budget system.
Program
PART I – THE PROCESS OF PLANNING AND CONTROL
1. The management process
2. The management functions
3. The nature of the Budgets and Budgetary Control
PART II – THE PROCESS OF BUDGETING
4. The preparation of Budgets
5. Information, Forecasting and Budgeting
6. The Uncertainty and Budgeting
7. Budgeting for Responsibility Centers
8. Internal Transfers
9. The Joint Budget
10. Budgets Synthesis
PART III – BUDGET CONTROL
11. The Process Budgetary Control
12. Assumptions on Budgetary Control
13. Calculation and analysis of variances
PART IV – IMPLEMENTATION OF THE BUDGET CONTROL
14. Behavioral aspects
15. Implementation methodology
16. The role of the “Controller”
Internship(s)
NAO
Bibliography
Franco, Victor Seabra e outros – Contabilidade de Gestão – Volume II – Orçamento Anual e Instrumentos de
Avaliação do Desempenho Organizacional, Publisher Team, 2006.
Caiado, António Campos Pires – Contabilidade de Gestão – Ed. Áreas, 2ª Ed, 2002
Drury, Colin – Management and Cost Accounting – International Thomson Business Press, 5ª Ed, 2000
Gervais, Michel – Contrôle de Gestion – Paris: Ed. Economica – 6ª Ed, 1998
Jordan, H e outros – O Controlo de Gestão, 7ª Edição, Ed. Áreas
Horngren, Charles T., Foster, George e Datar – Srikant. Cost Accounting a Managerial Emphasis – Prentice Hall,
10ª Ed, 2000
Margerin, Jacques – A Gestão Orçamental, Ed. Prisma, 1991, 2007
Welsch, Glenn A., Hilton, Ronald W., e Gordon, Paul N. – Budgeting, Profit Planning and Control – Ed. Prentice
Hall, 5ª Ed., 1988