PT|EN
Control Management
Courses Degree in Management
Cod: 61009
Department: DCSG
ECTS: 6
Scientific area: Management
Total working hours: 156
Total contact time: 15

The course wants to convey the importance of controlling today, as an instrument for assessing organizational strategic performance. In the first part is dealt with performance measurement (its origins, reasons, and challenges) as well as some tools used by organizations to implement it (with special emphasis on the Balanced Scorecard). Later focus is on obtaining and preparing the information with prospective decision making according to the company's strategic objectives

Perfomance measurement
Balanced Scorecard
Objectives, indicators and targets

At end of this course each student shall be able to:
• Identify the role of the controller
• Explain the concept of value;
• Discuss the importance of assessing the organizational strategic performance;
• Identify some of the performance evaluation systems, and to know specifically the architecture of the BSC;
• Identify objectives and indicators

 

1. The controlling- [4] - Ch. 1
2. Performance evaluation
    2.1-Introduction-[8]
    2.2-Why evaluate- [5]
3. Performance evaluation systems
    3.1-BSC-[1]
    3.2- BSC in public services- [6]
4. Objectives, indicators and targets- [2]
5. Business intelligence and perfomance– [3]
6. Other performance measurement systems-[7]
7. The role of the controlling-[4]

 

Main:
[1]- António, N. & Rodrigues, J. (2006) Balanced Scorecard e mapas estratégicos. Working paper nº1/06. ISCTE.
[2] – Caldeira, J. (2009) Monitorização da Perfomance Organizacional. Edições Almedina. – Cap.5
[3]- Cardoso, E. (2012) Business Intelligence e gestão da performance. In António, N. (Org.) Estratégia Organizacional. Lisboa: Escolar Editora. – Cap.5
[4] - Jordan, H., J. Neves & J. Rodrigues (2008), O Controlo de Gestão: Ao Serviço da Estratégia e dos Gestores (8ª Edição), Lisboa: Áreas Editora. – Caps. 1 e 11
[5]- Neely, A. (1998) Avaliação do desempenho das empresas. Lisboa: Caminho. – Cap.3
[6]- Pinto, F. (2007) Balanced Scorecard. Lisboa: Ediçõs Sílabo. Pontos 6.1.e 6.2
[7]- Rodrigues, J. (2010) Avaliação do desempenho das organizações. Escolar Editora: Lisboa. – ponto 6.5
[8] – Simão, J. Os sistemas de medição do desempenho.
You don´t need to buy book.
Optional:
Frezatti, F ; Bido, DD ; Da Cruz, APC ; Machado, Mjd (2014). The role of the balanced scorecard in innovation management / O PAPEL DO BALANCED SCORECARD NA GESTÃO DA INOVAÇÃO, Rae-Revista De Administracao De Empresas, Jul-Aug, Vol.54(4), pp.381-392
Da Cunha, Jac ; Correa, HL (2013). Evaluation of organizational performance: an study applied in philanthropic hospitals / Avaliação de desempenho organizacional: um estudo aplicado em hospitais filantrópicos, Rae-Revista De Administracao De Empresas, Sep-Oct, Vol.53(5), pp.485-499
Mizrahi, Saul Eliahú ; Canen, Alberto G. (2012) Gestão estratégica multicultural baseada no Balanced Scorecard em instituições de ensino, Ensaio: Avaliação e Políticas Públicas em Educação, 2012, Vol.20(74), pp.27-49
Do Nascimento, Artur Roberto ; Junqueira, Emanuel ; De Andrade Martins, Gilberto (2010). Pesquisa academica em contabilidade gerencial no Brasil: analise e reflexoes sobre teorias, metodologias e paradigmas.(Report), Revista de Administracao Contemporanea - RAC, Nov-Dec, 2010, Vol.14(6), p.1113(21)

 

E-learning

Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a final digital test, Global e-folio (e-folio G) at the end of the semester (60%). In due time, students can alternatively choose to perform one final exam (100%).

The course unit 61009 –  Control Management can be found at http://www2.uab.pt/guiainformativo/eng_detailminor.php?minor=24