Performance Management

Scholar Year: 2023/2024 - 1S

Courses

Head Teacher Responsability Rosa Maria Morgado Galvão Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 Lectures Type Teacher Classes Hours Theoretical-practical Totals 1 2,00 Rosa Galvão   2,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

Identify and analyze the expenses of organizations, with emphasis on their classification in fixed and variable, as well as in the treatment of indirect expenses to the products.
Analyze and evaluate the contribution of each activity within the segment management.
Highlight the importance of Economic Value Added in organizational management and Internal Accounting in the preparation of synthesis documents to support the management of results.

Syllabus

1 - Market risk and cost variability
        1.1 - Fixed and variable expenses, structure of expenses;
1.2 - Margin, Contribution Margin, Operational and Global Critical Point;
1.3 - Security Margin and business risk;
        1.4 - Sensitivity analysis in a forecast vision;

2 - Activity-Based Costing and segmented information:
        2.1 - Direct and indirect expenses and costing systems;
        2.2 - The management of the activities and the cost of the products;
        2.3 - The organization of the Accounting Information System by Segments in an Internal Accounting perspective;


3 - Economic Value Added and Concept Notes to support the management of results:
      3.1 - Management Indicators: recipients, references and limitations;
      3.2 - Economic Value Added and Profit for the year;
      3.3 - Ways to increase Economic Value Added.
      3.4 - Concept notes and the dissemination of indicators.

Demonstration of the syllabus coherence with the UC intended learning outcomes

The identification of the activities' expenses as well as of their cost generators, both in terms of the organization and at the segment level, can contribute decisively to the management of the activities. And the association of this information with that obtained with respect to business risk, and the sensitivity analysis performed through the variation of each of the cost components, can be differentiating for the success of an organization.
In terms of management and shareholder information, it is essential to have indicators that reflect organizational performance, both at the economic and financial level, rather than at the level of value creation, so point three is critical to achieving this goal.

Teaching methodologies

Use of interrogative expository method, using audiovisual means, to introduce the theoretical concepts and the participate method for reflection on the contents;
Use of expository and participatory methods to solve exercises. Individual and group analysis of practical cases.

Assessment methodologies and evidences

Continuous evaluation:
The continuous assessment of knowledge consists of: Group work (TG) and Individual test (T) (with consultation)
Final Grade = 30% TG + 70% T

The student will have to make the final evaluation (Time of Appeal) if: The test score (T) is less than 8.5 values, or the final mark of the continuous evaluation, is less than 10 values.

Evaluation of Time of Appeal
The evaluation system for the appeal period is as follows:
- If the student has made the work (s) of group in continuous evaluation, the note can be passed (at the request of the student) to the time of appeal being the calculation of the final note made in the same way as in continuous evaluation. Final Grade = 30% TG / I + 70% E

- If the student did not perform group work (s) in continuous evaluation, at the time of appeal he can do an individual work, or only choose to take the individual written exam (E).

In the first situation, the calculation of the final grade is done in a similar way to the continuous assessment: Final grade = 30% TG / I + 70% E
In the second situation, the final grade will be that of the individual written exam: Final Grade = 100% E

Special Season Evaluation
An individual written exam (E) with a minimum mark of 10 marks.
Final Grade = 100% E
Oral Test - At the request of the Student, an oral test may be made in the case where, not having passed the individual examination, they have a mark equal to or greater than eight values.

In case the student has done the Group work / individual in continuous evaluation / resource examination, the Work note may be transferred (at the request of the student) to the special time, (with the requirement of the exam having a minimum grade of 10 values ) and in this case, the calculation of the final grade is done based on the formula: Final Grade = 30% TG / I + 70% E.

Assement and Attendance registers