Checking date: 04/06/2021

Course: 2021/2022

Planning and control management
Study: Bachelor in Business Administration (204)

Coordinating teacher: GUO , BING

Department assigned to the subject: Department of Business Administration

Type: Electives
ECTS Credits: 6.0 ECTS


Requirements (Subjects that are assumed to be known)
Management accounting
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
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
  • % 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.