Sumários
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
Lecture 9 - Part II - Financial Information for Management Control
10 Março 2026, 11:00 • André Ferreira Gomes
Role of Financial Information
Financial data as the language of management control
Financial vs Management Accounting
Different users, purposes and reporting formats
Decision-Making and Control Cycle
Planning, implementation and performance feedback
Cost Concepts for Management
Direct vs indirect, variable vs fixed, relevant vs irrelevant costs
Lecture 8 - Part I - Corporate Governance and Management Control
5 Março 2026, 11:00 • André Ferreira Gomes
Corporate Governance Foundations
Role of governance in overseeing top management
Governance Models and Regulation
Anglo-American vs Continental European systems
SOX, EU directives and comply-or-explain principles
Boards and Committees
Board responsibilities, audit and compensation committees
Control and Assurance Functions
Roles of controllers, internal auditors and external auditors
Lecture 7 - Part I - Change Management and Management Control
3 Março 2026, 11:00 • André Ferreira Gomes
Side Effects of Control Systems
Behavioral displacement, gamesmanship, operating delays and negative attitudes
Costs of Control
Unintended consequences of poorly designed control systems
Change Management Frameworks
Kotter’s change model and why MCS initiatives fail
Resistance and Implementation
Diagnosing resistance and leading management control change
Lecture 6 - A Marketing perspective of Management Control
27 Fevereiro 2026, 13:00 • André Ferreira Gomes
From internal control to customer-centric management control
Customer Profitability Analysis (CPA) and the cost-to-serve logic
Marketing performance metrics: CAC, CLV, LTV:CAC, ROMI and Churn
Linking backward-looking CPA with forward-looking CLV
The customer matrix: strategic actions by profitability and revenue
BI-enabled marketing control: real-time dashboards, prediction and automation