Management Control

Scholar Year: 2023/2024 - 2S

Courses

Head Teacher Responsability Agostinho Manuel de Inácio Bucha 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 Agostinho Bucha   2,00

Teaching language

Portuguese

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

• To understand the relationship between the definition of Objectives and the preparation of the Plan and Budgets.
• To understand the interrelationship between Management functions and their Control.
• To create the ability to Manage the Planning Process.
• To understand the implementation of Management Control Systems, namely budgetary control and the analysis of deviations.
• To understand the importance of performance assessment of organizations: management scorecards, balanced scorecard.
• To acquire knowledge base on control in multinationals.

Syllabus

1. Conceptual framework
1.1.Management and Organizations
1.2. Management control
1.3. Objectives
1.4. Strategic Analysis
1.5. Planning
2. Management Control
2.1. Traditional Control Process
2.2. Traditional Methods of Control
2.2.1. Diagnostic Control Systems
5.2.1.1. Budgetary Control
2.2.1.2. Basic Principles of Deviation Analysis
2.2.2. Control Systems Based on the Definition of Boundaries
2.2.3. Interactive Control Systems
2.3. Opportunity of Control
2.4. Control as Feedback
2.4.1. Feedback Concept1
2.4.2. Strategic Control
2.4.3. Tactical Control
2.4.4. Operational Control
2.5. Analysis "ABC"
2.6. Structure Analysis
2.7. Control and Delegation of Powers
2.8. Information and Control Systems
3. Performance Monitoring and Evaluation
3.1. Characteristics of Performance Evaluation Systems
3.2. Performance Evaluation Systems Architecture
3.3. Different Generations of Performance Evaluation Models
3.4. Models of Value Creation Analysis: Financial Perspective
3.4.1. Balanced Scorecard
3.4.1.1. Main Functions of the Balanced Scorecard
3.4.1.2. Balanced Scorecard Architecture
3.4.1.3. Balanced Scorecard Perspectives
3.4.1.3.1. Financial Perspective
3.4.1.3.2. Customer Perspective
3.4.1.3.3. Overview of Internal Processes
3.4.1.3.4. Perspective of Learning and Growth
3.4.1.4. Components of the Balanced Scorecard Perspective
3.4.1.5. Balanced Scorecard Metamorphoses
3.4.1.5.1. Performance Measurement System
3.4.1.5.2. Instrument for Strategy Implementation
3.4.1.5.3. Strategic Management System
3.4.1.5.4. Integrated Strategic Management Model
4. International Companies and Control Systems
4.1. International Strategy
4.2 Multidomestic Strategy
4.3. Global Strategy
4.4. Transnational Strategy

Teaching methodologies

• Expositive and participative methods in the presentation of theoretical concepts.
• Method of solving exercises, discussion of cases and analysis of concrete examples in the most practical component.

Assessment methodologies and evidences

Continuous evaluation
The evaluation of knowledge consists:
Final Score = 0.50 IP + 0.50 GT
The IP is an individual portfolio
The GT is a group project or paper

Final evaluation

The Final Assessment consists of an individual report with discussion.

The Final Grade will be the exam grade, and must be at least 10 values.



Time of Resource |

The evaluation system is the same as in the Final Evaluation.



Special Season

The evaluation system is the same as in the Final Evaluation.