Currículo
Strategic Management Control Systems SMCSY
Contextos
Groupo: Accounting > 2º Ciclo > Parte Escolar > Unidades Curriculares Obrigatórias
ECTS
6.0 (para cálculo da média)
Objectivos
1.Understand the importance of Management Control Systems (MCS) for shaping behaviors and decision making. 2.Develop the ability to design, implementation and use of different types of MCS, such as responsibility centers, internal transfer pricing, performance measurement systems and incentive systems. 3.Acknowledge the context in which MCS are used, identify key factors in that context - size, strategy, structure, external environment and culture - and promote a fit between context and MCS 4.Understand the challenges that multinational companies face regarding their MCS 5.Acknowledge the strategic risks and the internal pressures that boost them. Identify financial and non-financial measures that allow the follow-up of those risks. 6.Prepare the students for a research process such as that of a Master Final Work (MFW).
Programa
1.Introduction to MCS according to the Levers of Control framework 2.Research in MCS 3.Responsibility Centers 4.Internal Transfer Pricing 5.Performance Evaluation of Responsibility Centers 6.Performance Measurement Systems. 7.Incentive Systems. 8.MCS and contextual factors. 9.MCS in multinational companies. 10.Strategic Risk Management.
Método de Avaliação
The evaluation method values the effort developed along the semester as well as the final knowledge acquired: Business Cases (group) 40% Class Participation (individual) 10% Exam (individual), minimum grade 7.5 out of 20 50%
Carga Horária
Carga Horária de Contacto -
Trabalho Autónomo - 129.0
Carga Total -
Bibliografia
Principal
- Performance Measurement & Control Systems for Implementing Strategy: Simons, R. 2000 1a edição, Prentice Hall, New Jersey, USA.
- Management Control Systems: Hartman, F., Kraus, K., Nilsson, G., Anthony, R., V. Govindarajan 2020 2nd European edition, McGraw-Hill
- Management and Cost Accounting: Drury, Colin 2018 10th Edition, Cengage Learning
- Management Accounting: Information for Decision-Making and Strategy Execution: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young 2012 Prentice Hall, 6th Edition