Management Control

Code:

1GE207

Acronym:

CG

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2022/2023 - 2S

Active?	Yes
Responsible unit:	Management
Course/CS Responsible:	Bachelor in Business Administration

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
LGES	245	Bologna Syllabus since 2012	2	-	6	42	162

Teaching language

Portuguese

Objectives

Students will develop skills to build, use and assess management control systems.

Learning outcomes and competences

It is expected that students at the end of this course:

1. Know how to build and use a management control systems.

2.Will be able to analyze decision making problems and to choose the appropriated models to solve them.

Working method

Presencial

Program

1. Management control systems.

2. Budgetary control.

3. Activity-Based Costing (ABC) and Activity-Based Management (ABM).

4. Decision making.

5. Strategic control.

Mandatory literature

Hugues Jordan; O^controlo de gestão ao serviço da estratégia e dos gestores. ISBN: 978-989-9010-03-1

Complementary Bibliography

Samuel Cruz Alves Pereira; Controlo de gestão. ISBN: 978-972-592-405-1
Frank G. H. Hartimann; Management control systems. ISBN: 978-1-5268-4831-4
John Burns; Management accounting. ISBN: 978-007712161-7

Teaching methods and learning activities

Classes mixing theoretical content and practical applications.

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Designation	Weight (%)
Exame	60,00
Participação presencial	0,00
Teste	40,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	120,00
Frequência das aulas	42,00
Total:	162,00

Eligibility for exams

- Continuous assessment: includes an intermediate test with a weight of 40% in the final grade and an overall test with a minimum grade of 7.0 and a weight of 60% in the final grade. The overall test will be the same as the final exam. The final grade obtained by the students will be the higher of (i) the weighted average grade resulting from the continuous assessment, if applicable, and (ii) the overall test grade. 

- Concentrated assessment: final exam with a weight of 100% in the final classification.

Calculation formula of final grade

The greater between:

(1) 40% x mark of 1st test + 60% x mark of overall test 

and

(2) 100% x mark of overall test

Restriction:
- The grade of the overall test must be equal or higher to 7 (out of 20).

Classification improvement

Exam