2023
Business Control
Name: Business Control
Code: GES02343L
3 ECTS
Duration: 15 weeks/78 hours
Scientific Area:
Management
Teaching languages: Portuguese
Languages of tutoring support: Portuguese, English
Regime de Frequência: Presencial
Sustainable Development Goals
Learning Goals
OBJECTIVES:
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.
COMPETENCES:
Students will be able to:
a) Understand the ?management control? and its insertion in a structure, and the role of a controller;
b) Structure an organization in responsibility centers;
c) Conceive and implement mechanisms for internal transfer pricing;
d) Evaluate and report organizational performances;
e) Conceive and implement monitoring tools like tableau de bord and balanced scorecard.
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.
COMPETENCES:
Students will be able to:
a) Understand the ?management control? and its insertion in a structure, and the role of a controller;
b) Structure an organization in responsibility centers;
c) Conceive and implement mechanisms for internal transfer pricing;
d) Evaluate and report organizational performances;
e) Conceive and implement monitoring tools like tableau de bord and balanced scorecard.
Contents
1. Introduction;
2. Organizational piloting;
3. Decentralization and responsibility;
4. Internal transactions;
5. Performance evaluation and reporting;
6. Monitoring and action systems: the tableau de bord and the balanced scorecard.
2. Organizational piloting;
3. Decentralization and responsibility;
4. Internal transactions;
5. Performance evaluation and reporting;
6. Monitoring and action systems: the tableau de bord and the balanced scorecard.
Teaching Methods
Given the integrative nature of the discipline, we focus in a methodology based on questioning and discussion of the issues under review.
Evaluation process:
Alternative 1 - Continuous Assessment
The final result of each student will be the simple arithmetic average of the marks obtained in one group work and one written test on all the subjects taught. The first one of the elements mentioned above is a work to be undertaken by groups of 4 or 5 students, which should be embodied in a document with high quality, formal and substantial. Ultimately, this work will translate the materials in the field of study during the semester, through their application to a "case" (real or fictional).
Alternative 2 - Single Exam
The final score of each student results, directly and exclusively, from the ratings given a written test (individual, without consultation) on all the subjects taught, to be held at the time of examinations.
Evaluation process:
Alternative 1 - Continuous Assessment
The final result of each student will be the simple arithmetic average of the marks obtained in one group work and one written test on all the subjects taught. The first one of the elements mentioned above is a work to be undertaken by groups of 4 or 5 students, which should be embodied in a document with high quality, formal and substantial. Ultimately, this work will translate the materials in the field of study during the semester, through their application to a "case" (real or fictional).
Alternative 2 - Single Exam
The final score of each student results, directly and exclusively, from the ratings given a written test (individual, without consultation) on all the subjects taught, to be held at the time of examinations.
Assessment
Continuous assessment: two group tests and one individual test, each with a weight of 1/3 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
