2025
Management control
Name: Management control
Code: GES14880L
6 ECTS
Duration: 15 weeks/156 hours
Scientific Area:
Management
Teaching languages: Portuguese
Languages of tutoring support: Portuguese, English
Regime de Frequência: Presencial
Sustainable Development Goals
Learning Goals
This unit seeks to integrate, in a critical and systemic perspective, a set of theoretical and practical knowledge acquired during the course and provide the domain of concepts and the most important tools in management control of organizations.
Students will be able to:
a) Understand the role of management control and the role of a controller;
b) Use of main management control techniques and instruments;
c) Develop and implement management monitoring and control mechanisms in organizations;
d) Evaluate and report organizational performance.
Students will be able to:
a) Understand the role of management control and the role of a controller;
b) Use of main management control techniques and instruments;
c) Develop and implement management monitoring and control mechanisms in organizations;
d) Evaluate and report organizational performance.
Contents
1. Introduction
2. Management Control and its relevance in organizations
2.1. Management Control and the Controller
2.2. Main Management Control models
2.3. Organizational monitoring;
2.4. Decentralization and accountability
3. Annual budget and deviation analysis
3.1. Operating programs and budgets
3.2. Global budgets
3.3. Basic costs and variance analysis
3.4. Budgetary control
4. Performance evaluation and reporting
5. Monitoring and action systems
2. Management Control and its relevance in organizations
2.1. Management Control and the Controller
2.2. Main Management Control models
2.3. Organizational monitoring;
2.4. Decentralization and accountability
3. Annual budget and deviation analysis
3.1. Operating programs and budgets
3.2. Global budgets
3.3. Basic costs and variance analysis
3.4. Budgetary control
4. Performance evaluation and reporting
5. Monitoring and action systems
Teaching Methods
Considering the integrative nature of this unit, a methodology based on joint problematization and reflection on the themes under analysis is favored, which enhances the ability to interconnect these themes with previous knowledge. There will always a focus on consolidating theoretical knowledge through practical application to real or very close scenarios, pushing at the development of individual skills and the acquisition and / or strengthening of relational skills.
Assessment
Continuous assessment: three individual or group tests with weights of, respectively, 40%, 30% and 30% for the final classification. All tests are carried out during the academic period.
Assessment by exam: an individual test covering the entire syllabus, with a weighting of 100% for the final classification.
Assessment by exam: an individual test covering the entire syllabus, with a weighting of 100% for the final classification.
Teaching Staff
Certificações
