Checking date: 10/04/2024

Course: 2024/2025

Planning and control management
Bachelor in Business Administration (Plan: 395 - Estudio: 204)

Coordinating teacher: NUÑEZ NICKEL, MANUEL

Department assigned to the subject: Business Administration Department

Type: Electives
ECTS Credits: 6.0 ECTS


Requirements (Subjects that are assumed to be known)
Management accounting It is recommended not to use Artificial Intelligence for two reasons. The first is because the tasks are so specific to the class taught that the answers through Artificial Intelligence do not come close to what is being sought. The result is usually a very low grade, if not zero. The second is whether the use of AI by the student can lead to academic fraud. In which case, if it gives rise to academic fraud by falsifying the results of the work required to accredit academic performance, the provisions of the Regulations of the Carlos III University of Madrid of partial development of Law 3/2022, of 24 will apply. February, university coexistence.
Key competencies that students must acquire: 1) Of knowledge: To know the different tools, as well as their application in Management Control systems. 2) Skills: Analysis capacity of the systems already implemented Ability to design planning and management control systems. Ability to choose the best system according to each case. 3) Attitudes: To acquire ethical behavior in the decision making of a Controller. To defend your own choice after reasoning it. Accept the points of view of the other classmates and assume them in case they improve your own. Always maintaining a critical attitude.
Skills and learning outcomes
Description of contents: programme
Topic 1: Controller, Ethics and Control Topic 2: Types of Control (1) Topic 3: Types of Control (2) Topic 4: Performance Measures (1) Topic 5 Performance Measures (2) Topic 6: Responsibility Centers Topic 7: Transfer Pricing Topic 8: Balanced Scorecard Topic 9: Budgeting (Variances) Topic 10: Budgeting Evolution (ABB and other Tools)
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

Calendar of Continuous assessment

Extraordinary call: regulations
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.