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Planning and Management Control
Scholar Year: 2023/2024 - 1S
Code: |
LCF20626 |
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Acronym: |
PCG |
Scientific Fields: |
Contabilidade |
Courses
Acronym |
Nº of students |
Study Plan |
Curricular year |
ECTS |
Contact hours |
Total Time |
LCF |
65 |
Study Plan 2015 |
3º |
3,5 |
45 |
94,5 |
Teaching language
Portuguese
Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)
Understand the relationship between setting goals and preparing the Plan and Budgets.
• Understand the interrelationship between the functions of management and their control.
• Create the ability to manage the Planning Process.
• Understand the implementation of management control, namely budgterary control and variance analysis.
. Understand the relation between information systems and control works.
• Understand the importance of evaluating the performance of organizations.
Syllabus
1. Conceptual Framework
Management and Organizations
Management Control
Goals
Strategic Analysis
Planning
2. Strategic Analysis
Environment Analysis
Inner Diagnosis
Resources of the Organization
SWOT Analysis
3. Objectives
The Definition of Objectives
Management by Objectives
4. Planning
Planning Process
Types Planning
Types of Plans
Planning Models
5. Management Control
Traditional Process Control
Traditional Methods of Control
Opportunity Control
Control and feedback
Strategic control and good practices.
"ABC" Analysis
Structure Analysis
Control and Delegation
Information Systems and Control
6. Control and Performance Evaluation
Characteristics of the Systems Performance Evaluation
Architecture of the Systems Performance Evaluation
Different Generations of Performance Evaluation Models
Performance, Competitiveness, Benchmarking.
Teaching methodologies
• Expository and participatory methods in the presentation of theoretical concepts.
• Method of solving exercises, case discussions and analysis of concrete examples in the most practical component.
Assessment methodologies and evidences
Continuous assessment
The assessment is made by performing two theoretical tests and two practical tests.
Final Note = 0,60TT+0,40TP
Note TT is the average grade of Theory Tests and has to be at least equal to 10. The note TP is the average grade of Practical Tests and must be at least equal to 10.
Final evaluation
Final Evaluation consists on making an examination of the whole program, including theoretical and practical component.
The final score will be the score of the exam, and must be at least equal to 10.
Resource evaluation|
The evaluation system is the same as the Final Evaluation.
Special Season
The evaluation system is the same as the Final Evaluation.
Bibliography
Reis, Henrique e Rodrigues, Jorge (2014), “Controlo de Gestão: Ao Encontro da Eficiência”, 2ª ed., Lisboa: Escolar Editora.
Reis, Henrique e Rodrigues, Jorge (2011), “Controlo de Gestão: Ao Encontro da Eficiência”, Lisboa: Escolar Editora.
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