Checking date: 12/04/2024

Course: 2024/2025

Planning and control management
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


Requirements (Subjects that are assumed to be known)
Management accounting The use of Artificial Intelligence is not recomended 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 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

Extraordinary call: regulations
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.