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Management Control Systems

Code: EIG0039     Acronym: CG

Keywords
Classification Keyword
OFICIAL Quantitative Methods
OFICIAL Economics and Finance

Instance: 2015/2016 - 1S

Active? Yes
Responsible unit: Department of Industrial Engineering and Management
Course/CS Responsible: Master in Engineering and Industrial Management

Cycles of Study/Courses

Acronym No. of Students Study Plan Curricular Years Credits UCN Credits ECTS Contact hours Total Time
MIEIG 50 Syllabus since 2006/2007 5 - 7 56 189
Mais informaçõesLast updated on 2015-07-28.

Fields changed: Calculation formula of final grade, Programa, Componentes de Avaliação e Ocupação, Fórmula de cálculo da classificação final, Programa, Componentes de Avaliação e Ocupação

Teaching language

Portuguese

Objectives

The objective is to explore tools capable of supporting effective organizational performance management, ensuring the promotion of strategic and operational objectives and avoiding the adoption of dysfunctional attitudes and behaviours.

 

 

Learning outcomes and competences

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

Pre-requirements (prior knowledge) and co-requirements (common knowledge)

 

Basic management concepts.

Basic financial accounting and cost&management acounting concepts.

 

Program

1. Management control: objectives and methodology

2. Advanced cost accounting and profitability analyses

2.1.Cost accounting basic concepts
2.2.Indirect and fixed costs
2.3.The quality of cost accounting systems
2.4.Activity based costing and Management (ABC, TDABC and ABM)

3. Budgeting
3.1.The purposes of budgets
3.2.Budgeting process
3.3.Bugeting control

4. Decision-making
4.1.Relevant costs for decision-making
4.2.Current exemples of decision-making
4.3.Economic risk

5. Strategic planning and monitoring
5.1.The Balanced Scorecard methodology
5.2.Strategic maps
5.3.Selection of indicators and assessment of their quality

Mandatory literature

João Ribeiro e Joaquim Barreiros; Diapositivos preparados pelos docentes

Complementary Bibliography

Colin Drury; Management and cost accounting, 2004
Michael Robinson; Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm, Journal of Management Accounting Research, 1990
Robert Anthony & Vijay Govindarajan; Management control systems, 2003
Robert Kaplan & David Norton; The Balanced Scorecard - Translating strategy into action, 1996
Robert Kaplan & Robin Cooper; Cost & Effect, 1998
Robin Cooper & Robert Kaplan; Measure Costs Right, Make the Right Decisions, , Harvard Business Review, 1988
Robert Kaplan & David Norton; The Execution Premium - Linking strategies to operations for competitive advantage, 2008

Teaching methods and learning activities

This course is based on the following complementary activities that involve lecturing, learning, and associated assessment of acquired knowledge and competences:

A1. THEORETICAL NOTIONS: The theoretical concepts taught during theoretical classes should be learnt by study activities and conceptualisation.

A2. THEORETICAL-PRACTICAL CASES: Students should study test cases and solutions presented by lecturers in classes, and practice with new problems.

A3. PRACTICAL GROUP ASSESSMENT: In which knowledge acquired will be applied.

 

keywords

Social sciences > Economics > Management studies > Management of enterprises

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Designation Weight (%)
Teste 50,00
Trabalho de campo 50,00
Total: 100,00

Amount of time allocated to each course unit

Designation Time (hours)
Estudo autónomo 83,00
Frequência das aulas 56,00
Trabalho de campo 50,00
Total: 189,00

Calculation formula of final grade

The final mark will be based on the mark of the final examination (60%) and on the group assignment (40%). In both components a minimum mark of 8 out of 20 is required.

The final mark will be the higher between the above average and the mark of the final examination, i.e., the group asessment cannot contribute to a reduction of the overall mark.

Students can opt for an assessment solely based on the final examination.

 

Examinations or Special Assignments

Not applicable.

 

Internship work/project

Not applicable.

 

Special assessment (TE, DA, ...)

Not applicable (bar general FEUP/UP rules).

Classification improvement

Students can repeat the final exam.

Observations

Groups for the assessment will be composed of a 3 elements. Exceptionally, and subject to the lecturers' aprproval, groups may beconstitued by 2 or 4 students .

Contact with students will be conducted via the SIFEUP/SIGARRA e-mail.

 

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