Checking date: 28/12/2020

Course: 2020/2021

Management Control
Study: Bachelor in Finance and Accounting (201)

Coordinating teacher: NUÑEZ NICKEL, MANUEL

Department assigned to the subject: Department of Business Administration

Type: Compulsory
ECTS Credits: 6.0 ECTS


Students are expected to have completed
Cost management
Competences and skills that will be acquired and learning results. Further information on this link
Knowledge: Students will be exposed to the foundations of information used by management in control. Skills: - Ability to make decisions - To achieve the result by autonomous ways, but sharing them through the relation and discussion with other students. - Flexibility to fit the different models to the business reality Attitudes: - Ethic behavior in accounting - To defend the own choices - To accept the focus from other partners, but maintaining a critical attitude face these ones.
Description of contents: programme
1. Introducción /Introduction 2. Presupuesto/Budgeting 3. ABB (Presupuesto basado en las Actividades)/ Activity Based Budgeting 4. Tipos de Control/ Types of Control 5. Medidas de Rendimiento/ Performance Measures 6. Centros de Responsabilidad /Responsability Centres 7. Precios de Transferencia/ Transfer Pricing 8. Cuadro de Mando./ Balanced Scorecard
Learning activities and methodology
Students as future managers will be trained in decision-making on management control. The methodology of teaching-learning for applying has three components: 1) Learning development through magisterial lectures. 2) Technical skills development through cases solved by the student, and explained and discussed in the group or in the classroom. 3) Solution and problems detection skill through the resolution of cases by the Harvard methodology and complementary activities. 4) Tutorials: group and individual, to reinforce the learning (every week).
Assessment System
  • % end-of-term-examination 0
  • % of continuous assessment (assigments, laboratory, practicals...) 100
Basic Bibliography
  • Horngren et al. (coordinado por Susana Gago). Control de gestión y contabilidad directiva. Pearson education. 2014
  • Horngren et al. (coordinated by Susana Gago). Management control and Managerial accounting. Pearson education. 2014
  • Kenneth Merchant, Wim Van der Stede . Management Control Systems: Performance Measurement, Evaluation and Incentives. Pearson. 2020

The course syllabus and the academic weekly planning may change due academic events or other reasons.