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Course: 2021/2022

Planning and control management

(13486)

Bachelor in Business Administration (Plan: 395 - Estudio: 204)

Coordinating teacher: GUO ZHONG, BING

Department assigned to the subject: Business Administration Department

Type: Electives

ECTS Credits: 6.0 ECTS

Course:

Semester:

Requirements (Subjects that are assumed to be known)

Management accounting

Objectives

Key competences to acquire by students: 1) Learning development on the main topics of planning and management control. 2) Technical skills. 3) Solution and problems' detection skills.

Skills and learning outcomes

Link to document

Description of contents: programme

Topic 1: Controller, Ethics and Control Topic 2: Types of Control (1) Topic 3: Types of Control (2) Topic 4: Budgeting (Variances at third level) Topic 5: Budgeting Evolutions (ABB among other tools) Topic 6: Responsibility Centers Topic 7: Performance Measures (1) Topic 8: Performance Measures (2) Topic 9: Transfer Pricing (1) Topic 10: Transfer Pricing (2) Topic 11: Balanced Scorecard

Learning activities and methodology

Students, as future managers, will be trained in decision-making on planning and management control. The methodology of teaching-learning as three components: 1) Learning development through magisterial lectures. 2) Technical skills development through exercises and cases solved by the student. 3) Tutorials: group and individual, to reinforce the learning (every week).

Assessment System

The final grade will be composed of: 

40% resolution of cases
20% class participation
40% two midterm exams (20% each)

IMPORTANT NOTE: The students will obtain a zero in Planning and Management Control if they register simultaneously in Management Control of any other degree (i.e. Finance and Accounting) in Carlos III .

% end-of-term-examination 0
% of continuous assessment (assigments, laboratory, practicals...) 100

Calendar of Continuous assessment

Basic Bibliography

HORNGREN et al. . Management control and managerial accounting. Pearson Education. 2014
Merchant, K.A., & Van der Stede, W.A.. Management Control Systems: Performance measurement, evaluation and incentives. Pearson Education. 2020

Additional Bibliography

Hirsch. Advanced Management Accounting. PWS Kent Publishing Company.
Kaplan and Atkinson. Advanced Management Accounting. Prentice-Hall International Editions. 2nd Edition

The course syllabus may change due academic events or other reasons.