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ISMAT 5797

Management Control

Business Management
  • ApresentaçãoPresentation
    The Management Control course provides students with the necessary knowledge to implement and analyze control systems aligned with organizational strategy. It covers the understanding of the function and characteristics of control, the study of financial control systems and the definition and calculation of performance indicators, enabling an in-depth analysis of budgeting and decision-making processes.
  • ProgramaProgramme
    S1. The control function of management. S2. Management control alternatives and their effects. S3. Financial results control systems. S4. Performance measurement issues and their effects. S5. Corporate governance and ethics. S6. Situational influences on management control system.
  • ObjectivosObjectives
    LG1 - Understand the concepts, methodologies, and practices for handling the information necessary for management control. LG2 - Define and calculate key performance indicators. LG3 - Analyze the budget preparation, implementation, and control process. LG4 - Develop a management control system. LG5 - Identify the need for alignment with the organizational strategy. LG6 - Understand ethics and corporate sustainability aspects in management control.
  • BibliografiaBibliography
    Anthony, R. N., Govindarajan, V., Hartmann, F. G., & ...[et al.]. (2014). Management control systems: European edition. Boston: McGraw-Hill Education. Jordan, H., Neves, J. C., & Rodrigues, J.A, (2021). O Controlo de Gestão, Áreas Editora: Lisboa. Kaplan, R. S. & Norton, D. P. (2001). A organização Orientada para a Estratégia: como as Empresas que Adotam o Balanced Scorecard Prosperam no Novo Ambiente de Negócios. Rio de Janeiro: Campus, 2001 Merchant, K. A., & Van der Stede, W. A. (2012). Management Control Systems: Performance Measurement, Evaluation and Incentives. Harlow: Pearson Education. Merchant, K.; Stede, A. (2007). Management Control Systems: Text and Cases. New Jersey: Prentice Hall.  
  • MetodologiaMethodology
    TM1. Theoretical exposition of the main contents of the Syllabus (S); TM2. Case study and discussion. Evaluation: - Chapter's drills (40%); - Group and individual drills (30%); - Technological paper (30%)
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não