Type A
|
Code |
Competences Specific | | A2 |
Find, analyze and interpret quantitative and qualitative information of a financial, accounting, economic, social and legal nature that is relevant to the taking of business decisions.
|
| A5 |
Run a business or other public or private institution and direct or manage any of their functional areas (human resources, administration and finance, sales and marketing, operations).
|
Type B
|
Code |
Competences Transversal | | B1 |
Learning to learn |
| B2 |
Effective solutions to complex problems |
| B3 |
Critical, logical and creative thinking, and an ability to innovate |
| B4 |
Autonomy, responsibility and initiative |
| B5 |
Teamwork, collaboration and sharing of responsibility |
| B6 |
Clear and effective communication of information, ideas, problems and solutions in public or a specific technical field |
Type C
|
Code |
Competences Nuclear | | C1 |
Have an intermediate mastery of a foreign language, preferably English |
| C2 |
Be advanced users of the information and communication technologies |
| C3 |
Be able to manage information and knowledge |
| C4 |
Be able to express themselves correctly both orally and in writing in one of the two official languages of the URV |
Type A
|
Code |
Learning outcomes |
| A2 |
Understand the applications of a company's balanced scorecard.
Understand the basic variables in an information system and the basic types of company systems.
Understand the value of information in a company.
Manage information technologies and systems as a strategic asset for the Management of information in a company.
| | A5 |
Understand and Manage the impacts of technologies in different operating areas of a company.
Use a company's information technologies and systems to Understand basic Management techniques.
Understand the strategic impacts that different technologies and information systems have on operating areas.
Understand the management possibilities that the consolidated balance sheet brings to a company.
|
Type B
|
Code |
Learning outcomes |
| B1 |
Put into practice the approaches, methods and experiments put forward by the teaching staff in a disciplined fashion.
| | B2 |
Provide alternative solutions to a problem and evaluate risks and advantages.
Draw up strategies to solve problems.
Analyze problems and their causes from an overall perspective and in the medium and the long term.
| | B3 |
Reflect on new ways of doing things.
Identify things that need to be improved in complex situations and contexts.
Design new products and processes, and analyze risks and benefits.
| | B4 |
Manage and organize their work and time as scheduled.
Present results before the stipulated deadlines.
| | B5 |
Participate actively and share information, knowledge and experience.
| | B6 |
Reply to the questions that they are asked.
|
Type C
|
Code |
Learning outcomes |
| C1 |
Understand the general meaning of texts that have non-routine information in a familiar subject area.
| | C2 |
Use software for off-line communication: word processors, spreadsheets and digital presentations.
| | C3 |
Reflect on, review and evaluate the information management process.
| | C4 |
Produce grammatically correct written texts
|
Topic |
Sub-topic |
TEMA 1 |
1. Pressupostos i Control de Gestió
1.1. Concepte de Control de Gestió.
1.2. Vinculació del sistema de control amb l'estratègia i l’estructura organitzativa.
|
TEMA 2 |
2.1. Sistemes d’informació
2.2. Introducció al sistemes d’informació; dades versus informació.
2.3. Conceptes bàsics:
-ERP
-BI
-CRM
-Altres
|
TEMA 3 |
3.1. Sistemes de control per centres de responsabilitat.
3.2. Preus de transferència.
|
TEMA 4 |
4. Indicadors de gestió
4.1. Variables Clau: concepte, utilitat i advantatges
4.2. Indicadors: Concepte, característiques, tipologies
|
TEMA 5 |
5. Quadre de Comandament Integral
5.1 Concepte, evolució i utilitat
5.2 Elements: Visió, missió, perspectives, indicadors, relacions causa-efecte
5.3 Procés d'implementació
|
TEMA 6 |
6. El controller
6.1. El controller: funcions, característiques, posició a l'organigrama
6.2 El controller i l'auditor: auditoría externa
6.3 El controller i el procés de Due-diligence
|
Methodologies :: Tests |
|
Competences |
(*) Class hours
|
Hours outside the classroom
|
(**) Total hours |
Introductory activities |
|
2 |
0 |
2 |
Lecture |
|
30 |
30 |
60 |
Problem solving, classroom exercises |
|
6 |
6 |
12 |
Personal tuition |
|
4 |
4 |
8 |
|
Mixed tests |
|
2 |
10 |
12 |
Mixed tests |
|
2 |
12 |
14 |
Practical tests |
|
14 |
28 |
42 |
|
(*) On e-learning, hours of virtual attendance of the teacher. (**) The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies
|
Description |
Introductory activities |
Es realitzarà una sessió introductòria comentant els objectius de l'assignatura i el sistema d'avaluació |
Lecture |
Es realitzaran sessions, amb el suport de transparències, per desenvolupar els aspectes teòrics de l'assignatura, sense oblidar exemples pràctics sobre la matèria
|
Problem solving, classroom exercises |
Es facilitaran casos pràctics per a la seva discussió i resolució a l'aula
|
Personal tuition |
Utilització de les hores d'atenció a l'alumne per resoldre qüestions i dubtes concrets. |
Description |
En la primera sessió s'informarà sobre els horaris de consulta i tutoria del professorat
|
Methodologies |
Competences
|
Description |
Weight |
|
|
|
|
Mixed tests |
|
Examen parcial, individual |
25% |
Mixed tests |
|
Examen final individual de l'assignatura. S'ha d'obtenir com a mínim un 4 a l'examen final per poder obtenir l'aprovat en l'assignatura mitjançant l’avaluació continuada |
50% |
Practical tests |
|
Dels sis casos pràctics proposats, els alumnes hauran de resoldre els mateixos en grups de màxim 3 alumnes; que hauran de ser penjats al moodle per tots/es els integrants del grup. Es determinarà la nota mitjana entre les 5 millors qualificacions obtingudes |
25% |
Others |
|
|
|
|
Other comments and second exam session |
La primera i la segona convocatòria consistirà en un examen combinant preguntes de desenvolupament, cas pràctic i/o alguna pregunta tipus test. No es tindrà en compte les notes de les proves pràctiques, examen parcial i examen final de l'avaluació continuada |
Basic |
J. M. Amat, Control de gestión: una perspectiva de dirección, 2003,
Kaplan y Norton, Cuadro de Mando Integral (The balanced scorecard), 1997,
Comisión de Contabilidad de Gestión, Manual de Control de Gestión, 2010,
ACCID. Oriol Amat y Fernando Campa, Manual del Controller, 2013,
|
|
Complementary |
Kaplan y Norton, Como utilizar el cuadro de mando integral, 2000,
Kaplan y Norton, Mapas Estratégicos, 2004,
A. M. Ballve, Cuadro De Mando: Organizando Informacion Para Crear Valor, 2001,
F. Blanco Illescas, El control como guia de la gestion empresarial , 1986,
A. López (AECA), El cuadro de mando y los sistemas de información para la gestión empresarial, 1998,
• Anthony R. y Goindarajan V., Sistema de control de gestión, 2008,
• Perez-Carballo Veiga, Juan f., Control de gestión empresarial: textos y casos, 2002,
|
|
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation. |
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