Subject: Planning and Control

Scientific Area:



64 Hours

Number of ECTS:




Overall objectives:

1 - The unit of Planning ans Control and Management's main objective is to provide students with knowledge about a set of tools for management control. At the end of the course the student should be able to: 1. Understanding the nature of management control; 2. Understanding the processes of planning and budgetary control in organizations 3. Know the main performance assessment models, including the latest developments 4. Making a critical analysis of the various tools of management control addressed.


1 - A - KEY IDEAS OF CONTROL SYSTEM MANAGEMENT -Placement of Management Control -Principles of Management Control -Optic Marketing Management Control: products and customers The evolution of the system-management control System control retrospective Control system prospective Integrated control system B - FINANCIAL INFORMATION FOR THE CONTROL OF MANAGEMENT -Objectives of financial reporting -The segmentation systems costs and margins, "Economic Value Added" (EVA ®) -Costs and decision making: Activity Based Cost (ABC) C - GUIDANCE INSTRUMENTS OF BEHAVIOR Organizational structure in responsibility centers Criteria for evaluating the performance of internal transfer D - PLANNING AND MONITORING OF ACTIVITIES Planning and budgeting budgetary control


Drury, C. , 2008 , Management and Cost Accounting , London: Cengage Learning EMEA
Jordan, H., Neves, J. and Rodrigues, J. , 2008 , O controlo de Gestão ao Serviço da Estratégia e dos Gestores , Lisbon: Áreas Editora

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
- Lectures and pratical cases Normal Period 2 Tests (Note Minimum 40%) 2 x 40% 1 work (*) To confirm the availability of the students and the development of content Complementary (Recover) Period => The final score is obtained by averaging the supplementary examination and the best grade obtained in the assessment of normal season, with the exception that working students can count on 100% of the exam grade.