Accounting, Budgetary Control and Auditing

Code:

2EAE01

Acronym:

CCOA

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2015/2016 - 1S

Active?	Yes
Responsible unit:	Management
Course/CS Responsible:	Master in Economics and Business Administration

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
EAE	64	Bologna Syllabus since 2012	1	-	7,5	56	202,5
		Syllabus - 2015	1	-	7,5	56	202,5

Teaching language

Portuguese

Objectives

Concerning Management and Budgeting Control: to provide the fundamental concepts and techniques of management accounting, with a particular focus on decision making and control.
The objective is to explore tools capable of supporting effective organizational performance management, through a balanced set of indicators and reporting mechanisms, ensuring the control of income and the promotion of strategic objectives and avoiding the adoption of indicators that may lead to dysfunctional attitudes and behaviours.
In this context, profitability indicators will be tackled, something that demands the discussion of some topics on product and service costing.

Learning outcomes and competences

Concerning Management and Budgeting Control: students are expected to become aware of the role and importance of management control systems, and to develop skills related with the construction, possible updating and assessment of these systems, and discussing the principles that should underlie them.

 

Working method

Presencial

Program

Management Control: The role of controllers
Planning strategy: Balanced scorecard methodology; Strategy maps; Choosing measures

Budgeting control

Accounting and financial report

 

Mandatory literature

Kaplan, Robert S.; Strategy maps. ISBN: 1-59139-134-2

Teaching methods and learning activities

Discussion of the course topics with the support of practical examples.
Analysis of cases and exercises

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Designation	Weight (%)
Teste	60,00
Trabalho escrito	40,00
Total:	100,00

Calculation formula of final grade

See above