Checking date: 30/04/2022

Course: 2022/2023

Planning and control management
Study: Dual Bachelor in International Studies and Business Administration (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
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 (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
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.