Subject: Sistemas de Controlo de Gestão

Scientific Area:



20 Hours

Number of ECTS:




Overall objectives:

1. Understand management control as a monitoring system of the organization's activities and as a manager behaviour tool 2. Develop critical reasoning ability about the models and management control tools and their adequacy to the organizations and stakeholders' needs 3. Structure a management control system that promotes the managerial participation and improves individual and global performance 4. Interpret financial and non-financial information and structure it from a managerial standpoint. At the end of the course the student should be able to: LG1 - Understand the management control framework and it´s uses LG2 - Calculate the Break-Even-Point of a segment LG3 - Calculate R.O.I., M.C.R. and E.V.A. of a investment center LG4 - Prepare the several budgets in order to reach the main accounting documents LG5 - Determine budget deviations and decompose them into their components LG6 - To build a "Tableau de Bord"


CP1 - Management Control System: Key Ideas
- Framework
- Performance Approach
- Principles
- Marketing Approach
CP2 - Financial Information for Management Control
- Financial Information Relevant for Management Control
- Costs Segmentation Methodology: Absorption and Contribution Methods
CP3 - Behavior Inducing Tools - Organizational Structure Based on Responsibility Centers: Costs, Profit and Investment Centers
- Performance Evaluation Criteria of Responsibility Centers
CP4 - Planning and Activity Monitoring
- Planning and Budgeting
- Budgeting Control
- Performance Measurement Systems: "Tableau de Bord" and "Balanced Scorecard"


EDC:14593 - dll: - updated: 2019-04-10 12:54:32

Assesssment methods and criteria:

EDC:14593 - dll: - updated: 2019-04-10 12:54:32