Checking date: 24/04/2023


Course: 2023/2024

Planning and control management
(13486)
Dual Bachelor in Law and Business Administration (Plan: 410 - Estudio: 229)


Coordinating teacher: PARASKEVOPOULOU , EVITA

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
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 accounting for top management. 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) Solution and problems' detection skills 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
Basic Bibliography
  • HORNGREN et al. (coordinado por Susana Gago). Control de gestión y contabilidad directiva. Pearson Educación. 2014
  • HORNGREN et al. (coordinated by Susana Gago). Management control and managerial accounting. Pearson Education. 2014

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