Strategic Planning and Control


This course aims to provide students with theoretical and practical skills related to planning and controlling organizations' operations and performance. It will address both the technical aspects of budgeting and the behavioral problems through practical examples. The course will address how organizations can develop and manage their strategy to achieve sustainable competitive advantage through performance management systems. Students are expected to have basic management accounting or cost accounting knowledge to attend this course. 


General characterization





Responsible teacher

Marta Malheiro De Almeida


Weekly - Available soon

Total - Available soon

Teaching language





Drury, C. (2021) Management and Cost Accounting, 11th Edition, Cengage Learning (ISBN 9781473773615)

Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M. (2019) Management and Cost Accounting, 7th Edition, Pearson (ISBN 9781292232669)

Garrison,R., Noreen, E. and Brewer, P. (2018) Managerial Accounting, 16th Edition, McGraw-Hill (ISBN 9781260153132) 

Teaching method

The course comprises 6 classes (3 hours each), which consist of presentations about the theoretical aspects of each topic and their application to real-life situations as well as in-class discussion of case tudies. Powerpoint handouts will be provided. The teaching approach will be based on exercises / case studies, class presentations and discussions with students to foster the development of theoretical and practical knowledge on budgeting, its behavioural problems as well as strategic performance management systems. Classroom attendance and active participation is expected and required. Students are also encouraged to do some home preparation regarding the fulfilment of the objectives of the course 

Evaluation method

Individual on-going assessment (20%)

Group assessment (30%)

Final exam (50%) 

Subject matter

1. Financial planning and the role of budgeting 

2. Management control systems 

3. Standard costs and variance analysis

4. Strategic performance management