Checking date: 10/04/2024

Course: 2024/2025

Planning and control management
Dual Bachelor in International Studies and Business Administration (2018 Study Plan) (Plan: 409 - Estudio: 319)

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 (1) Topic 8: Transfer pricing (2) Topic 9: Balanced scorecard Topic 10: Budgets (Variances at Level 3 ) Topic 11: Budgets Evolutions (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
  • Kenneth Merchant (Autor), Wim Van der Stede . Management Control Systems: Performance Measurement, Evaluation and Incentives. Pearson. 2020

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