Syllabus Information

5.1. Methodological overview

The learning process that is designed for this subject is based on the following:

The teaching-learning process that is designed for the course "Management Control" 6 ECTS credits is based on the distribution of 150 hours of student work in 60 contact hours and 90 non-contact hours. The 60 hours of classroom work distributed in 30 sessions throughout the semester:

● 12 sessions of 2 hours of theory classes

● 12 sessions of 2 hours of classroom work tutored student to solve practical cases and

● 6 sessions of 2 hours for tutoring and group work exposure

The residential development of the subject is structured around the key areas described in the next section.

5.2. Learning tasks

The program that the student is offered to help you achieve the expected results includes the following activities ...

1: Participative Master Classes (24 hours):

In 12 class sessions are devoted to perform exposure and explanation of the program contents of the subject. To this end the student has the content of the chapters are addressed in each session and may be consulted prior to conducting the sessions where issues arise to ensure participation character.

These sessions also theoretical and practical content so that students can more accurately ascertain the usefulness of such content will be addressed.

The previous arrangement of the material should enhance the active participation of students, so that they can discuss the most important issues addressed in each session.

2: Sessions Troubleshooting and cases with the use of computers and audiovisual (24 hours):

12 sessions were devoted wholly or partly to the practical application of theoretical knowledge by solving problems and performing computing practices. These sessions will be held in the computer rooms and, where appropriate, in regular classrooms.

However it is intended that students achieve the degree of autonomy necessary to successfully address after graduation professional development of internal information systems for decision-making in companies.

3: Tutored practical work sessions (12 hours):

6 sessions consist of performing work on any agenda item. In these sessions students will attend in person to be tutored by the teacher, who should guarantee them a proper conduct of its work. Also part of the sessions will be devoted to public exhibition of the work done by students.

5.3. Syllabus

PART I. BUDGET CONTROL

1. Introduction to Systems Planning and Control of the company.

2. Development Budget.

3. Budget sales and distribution costs.

4. Budget manufacturing and procurement.

5. Cash budget.

PART II FINANCIAL CONTROL

6. Expense Centers

7. Decentralization and Transfer Pricing.

8. Centers Benefits

9. Investment Centers

PART III EVALUATION PROCESS IN CONTROL

10. Strategic Planning

11. Management Indicators and Control panel.

12.- Management Audits.

5.4. Course planning and calendar

The timing of the sessions will be published on the website of the center (fecem.unizar.es). The presentation of papers and other activities will be communicated by the teacher responsible for the subject through appropriate means (in class, on the website of the subject, ...)

5.5. Bibliography and recommended resources

[BB: Bibliografía básica / BC: Bibliografía complementaria]

• Huesca:
• [BB] Broto Rubio, Jesús : Contabilidad de costes y gestión I : [apuntes de la asignatura] / apuntes preparados por Jesús J. Broto Rubio , [Javier Gimeno Zuera] Zaragoza : Copy Center, cop. 2011
• [BB] Broto Rubio, Jesús : Control de gestión : apuntes de clase / preparados por Jesús J. Broto Rubio Zaragoza : Copy Center, cop. 2011
• Teruel:
• [BB] Broto Rubio, Jesús : Contabilidad de costes y gestión I : [apuntes de la asignatura] / apuntes preparados por Jesús J. Broto Rubio , [Javier Gimeno Zuera] Zaragoza : Copy Center, cop. 2011
• [BB] Broto Rubio, Jesús : Control de gestión : apuntes de clase / preparados por Jesús J. Broto Rubio Zaragoza : Copy Center, cop. 2011