Sumários
Lecture 14 - Part III - Performance Evaluation of Responsibility Centers
26 Março 2026, 11:00 • André Ferreira Gomes
Managerial vs Economic Performance
Controllable profit vs full divisional performance
Performance Metrics
ROI, Residual Income and EVA
Incentives and Decision-Making
ROI suboptimization and goal congruence
Measurement Limitations
Impact of depreciation and risk of managerial myopia
Lecture 13 - Part III - Responsibility Centers and Organizational Control
24 Março 2026, 11:00 • André Ferreira Gomes
Decentralization and Organizational Design
Role of decentralization and divisional structures
Types of Responsibility Centers
Cost, revenue, profit and investment centers
Controllability Principle
Aligning accountability with decision rights
Performance Measurement
Matching KPIs and metrics to each center type
Lecture 12 - Part II Value Creation and Performance Measurement
19 Março 2026, 11:00 • André Ferreira Gomes
From Profit to Value
Limitations of profit and the role of cost of capital
Performance Metrics
ROI, Residual Income and Economic Value Added (EVA)
Managerial Implications
ROI suboptimization and value-based decision making
Performance Evaluation
Managerial vs economic performance and controllability
Lecture 11 - Part II Cost and Margin Segmentation Systems
17 Março 2026, 11:00 • André Ferreira Gomes
Costing Logics
Absorption vs contribution costing and profit differences
Product vs Period Costs
Cost classification and impact on financial reporting
Margin Segmentation
Contribution and segment margins by product
Management Implications
Overproduction incentives and cross-subsidization effects
Lecture 10 - Part II - Cost Structures and Analysis
12 Março 2026, 11:00 • André Ferreira Gomes
Cost Objects
Cost objects, direct vs indirect costs and classification logic
Cost–Volume–Profit (CVP) Toolkit
Contribution margin, break-even point, margin of safety and operating leverage
Business Intelligence Bridge
From static cost reports to BI-enabled margin and cost dashboards
Management Decisions
Pricing, product portfolio and outsourcing decisions based on cost analysis