Management Control (271169)

Learning Outcomes

•    To identify and recognize the requirements of the business management control system.
•    To facilitate the development of competencies for the understanding of management control work, namely mastering budgeting techniques, the analysis of deviations and performances (financial and non-financial), as well as a global perspective on strategic planning.

Study Program

1.    Introduction
2.    Planning 
3.    Budgeting
4.    Budgeting control
5.    Financial performance and responsibility accounting
6.    Strategic and operational control


Neves, J. C., Jordan, H., Rodrigues, J. A. (2021), “O Controlo de Gestão ao Serviços da Estratégias e dos Gestores”, 11ª ed., Áreas Editora.    
Blocher, J., Lin, T., Cokins, G. e Chen, K. (2007), “Gestão Estratégica de Custos”, McGraw Hill.
Giraud, F., Zarlowski, P., Saulpic, O., Lorain, M., Fourcade, F. e Morales, J. (2011), “Fundamentals of Management Control: Techniques and Principles”, Pearson
Kaplan, R. e D. Norton (1996), “Translation strategy into action. The balanced scorecard”, Boston: HBS Press 
Neves, J.C. (2005), “Avaliação e Gestão da Performance Estratégica”, Texto Editora.