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Management Control
Courses Master in Information and Enterprise Systems
Cod: 22151
Department: DCET
ECTS: 7
Scientific area: Engineering and Management
Total working hours: 210
Total contact time: 40

This course aims to provide students with theoretical and practical knowledge about management control in the organizations. This knowledge will be translated by the use of learning tools for using financial information on costs, revenues and results (available from the accounting system) in accordance with the management objectives of different aspects of the organizational activity. These objectives’ segmentation can be addressed by the organizations business functions, products, services or activities.

Perfomance measurement
Balanced Scorecard
Objectives, indicators and targets

As such, it is expected that each student learns to use financial measures and to segment the organization in order to:
•  Prepare financial reports operationally oriented.
•  Take internal decisions, such as product abandonment or activity expansion.
•  Structure the organization for best-oriented operations and best human resources practices.

1. Models of Corporate Governance: The role of stockholder and steakholders.
2. Management Control System:Value chain analysis;Managing for improving business performance;Agency theory and its implications on business; Instruments used for management control;
a. Financial Information Requirements: Financial information relevant to costs and margins segmentation methodology:absorption and contribution; Description of the Economic Value Added method and the Residual Income method.
b. Process-based management: Organizing the business management by processes; Financial information requirements in an activity-based cost management(ABC) logic.
c. The role of responsibility centers in management accounting (profit centers) - Different perspectives in defining the organizational structure;Performance evaluation criteria of responsibility centers; Description of transfer pricing methods.
3. Activity monitoring: Performance measurement systems: Tableau de Board and Balanced Scorecard; Executive information systems (EIS); Contributions to the performance evaluation model.

• Franco, V.; Oliveira, A. (2008). Temas de Contabilidade de Gestão : Os Custos, Os Resultados e a Informação para a Gestão. Lisboa Livros Horizonte.
• Drury, C. (2007). Management and Cost Accounting. London: Thomson.
• Horngren, C; Bhimani, A e Foster, G. (2005). Management and Cost Accounting. Prentice-Hall: Europe.

Blended learning

Evaluation is made on individual basis and it involves the coexistence of two modes: continuous assessment (60%) and final evaluation (40%). Further information is detailed in the Learning Agreement of the course unit.