Management Control Systems

Code:

EIG0039

Acronym:

CG

Keywords
Classification	Keyword
OFICIAL	Quantitative Methods
OFICIAL	Economics and Finance

Instance: 2010/2011 - 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	56	Syllabus since 2006/2007	5	-	7	56	187

Teaching language

Portuguese

Objectives

With this course, students are expected to understand the nature and scope of 'Management Control Systems', dominating not only the different stages of the management control cicle, but also the main technical skills of the controller activity, including analysis of information for decision-making.

Inf: Accounting and financial management skills are needed.

Program

1 - Presentation. Concept and scope of 'Management Control Systems'
2 - Management Control Systems
2.1 - 'Management Control' scope:
- Controller's role
- Management Control in corporations
2.2 - The Managemente Control proccess
- Strategic planning; Strategy Maps
- Budgeting
- Reporting
- Performance analysis
- Incentive and compensation
3. Information for decision-making
- Cost-volume-profit analysis
- Relevant costs and revenues
- Activity Based Costing

Mandatory literature

Anthony, Robert N.; Sistemas de controle gerencial. ISBN: 978-85-86804-79-3
Drury Colin; Management and Cost Accounting - 7th Ed., Cengage Learning EMEA, 2008. ISBN: 9781844805662

Complementary Bibliography

Kaplan, Robert S.; The balanced scorecard. ISBN: 0-87584-651-3
Kaplan, Robert S.; Norton; Execution Premium, 2008

Teaching methods and learning activities

The theoretical part of this course is provided in lecturessupported by transparencies or data show. Theoretical lectures are complemented with practical classes so as to resolve and analyse various cases.

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Description	Type	Time (hours)	Weight (%)	End date
Attendance (estimated)	Participação presencial	56,00
	Trabalho escrito	45,00
	Exame	2,00
	Total:	-	0,00

Amount of time allocated to each course unit

Description	Type	Time (hours)	End date
	Estudo autónomo	84
	Total:	84,00

Eligibility for exams

Through an Individual Test plus 3 Group Assignments.

Calculation formula of final grade

FC = 0.50 x ITC + 0.50 x GAC, in which:
FC = Final Classification
ITC = Individual test classification
GAC = Average of Group assignments classification
Students will not compete the course if se ITC < 8 or GAC < 8

Special assessment (TE, DA, ...)

Individual work plus individual written assignment

Classification improvement

Through a Written Exam.