Management Planning and Control

Category: Discipline
  • Não
  • The organizational strategy - business or otherwise -, embodied in the vision, mission and objectives, triggers the need to plan and, consequently, leads to the elaboration of many plans and many budgets. But planning and budgeting is not, by itself, a guarantee of success, Management Control is necessary, so the organization must be prepared with the technical tools, in the domains of information systems, so that the entire control process , adapted to the reality of each organization, be able to recognize and identify errors or deviations, and quickly make decisions on how to correct, alter or end the distortions between what was planned and executed. In this way, planning and Management Control plays a key role in contributing to the success of organizations
  • Semestral

  • Momentos de Avaliação Contínua:

    - Teste de avaliação individual (TI) (Ponderação de 40% da Nota) – nota mínima 7 valores

    - Trabalho de grupo com apresentação em aula (TG) (Ponderação de 45% da Nota)

       Trabalho escrito – Ponderação de 50% (avaliação do grupo);

       Apresentação em aula – Ponderação de 50% (avaliação individual).

    - Assiduidade e participação nas aulas (PA)15%;

     

    Nota final:  0,40 TI + 0,45TG + 0,15PA

     

    Avaliação de Recurso :

    Teste de avaliação individual - Teste 100%
  • Management control Basic concepts. The principles of management control. The management control process. Implementation of management control. Piloting instruments  Planning Management functions. The management cycle. Strategic planning. Operational planning. The budget Concept, definitions and objective. The elaboration principles. The budget phases. The importance of the budget in management. Organizational goals and action plans. budget papers Information systems to support planning and management control Financial Accounting and Management Accounting. Ratio analysis. Responsibility Centers. Industrial cost/Cost of sale. Tableau de Bord and balanced Scorecard Budget control The analysis of deviations. Type of deviations. The origins and causes of deviations - Economic; Technical; Internal/external to the company. Liability for deviations. Performance evaluation Economic-Financial Criteria. valuation measures
  • Provide participants with the knowledge necessary for the application of Planning and Management Control processes, which allow the effective implementation of action plans defined by a company. - Know and apply concepts and methods of Management Control, associated with the economic aspect.
  • Mandatory
  • Lectures/practical classes: Use of expository and participatory methods to introduce theoretical concepts, facilitating discussion of the topics covered among students. Use of participatory methods to solve exercises, encouraging active student participation in the acquisition of knowledge.
  • Português
  • Jordan H. N., Neves J. C., & Rodrigues J. A. (2021). O controlo de gestão ao serviço da estratégia e dos gestores, 5ª Edição. Áreas Editora, Lisboa. Caiado, A. P. (2012). Contabilidade Analítica e de Gestão, 7ª edição, Áreas Editora  
  • 4
  • 0
  • 4
  • 2
  • IPLUSO6147-20257
  • Management Planning and Control
  • 20257
  • 6147
  • Business Management and E-Commerce

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