Management Control: Fundamentals

Maximizing value creation for organizations

In a dynamic and constantly developing global economy, one of the biggest challenges for organizations is to make timely decisions regarding factors of strategic importance.

The Management Control program conveys an integrated vision of accounting and budgetary control as management tools, with a view to gaining knowledge that contributes to better decision-making. It is not only concerned with how to generate management information, but also its interpretation in a context of change. Techniques to bring accounting closer to human resource management will be covered, boosting the achievement of objectives.

Brochure

Date

September 29 to October 2, 2026

Duration

3 and a half days 

Investment

2.100€
4.320€ (advanced certificate)

Format

Face-to-face 
From 9 a.m. to 5 p.m.
From 9 a.m. to 12:30 p.m.

Language

Portuguese

Location

Carcavelos, Lisbon

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Reasons for choosing this program

FOR YOU

Making management control tools effective and aligned with the strategy 
Assessing how defining responsibility centers and internal transfer pricing can enhance company efficiency 
Replacing traditional cost and performance models with causality-based systems

FOR YOUR ORGANIZATION

Evaluation of decentralization and responsibility associated with performance evaluation based on a segment logic 
Analysis of instruments and activities associated with management control 
Practical application of the management control process adapted to their respective professional contexts

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Participant Profile
                                Managers and decision-makers in the financial, management control, planning and strategy areas who wish to develop and deepen their knowledge  
Executives from other areas of the organization who want to understand how management control can contribute to value creation in the company

The program exceeded my expectations! I can’t help but feel that I have emerged from this program with a desire to do more, better and more efficiently in my organization, working every day to create value.

Jéssica Lemos 
Business Controller 

Useful for areas other than finance, this training has given me an innovative look at the subjects covered. I gained an integrated view of management control across all the company's areas and processes, which I started to apply in my day-to-day work.

Diogo Cabral
Purchasing and Assets Department @ RTP

The program was very impactful and expectations were met. I had the opportunity to exchange views with my colleagues, and it was important for me to realize the points of contact we have despite different realities and sectors.

Rui Ferreira
Information Systems Manager @ Corticeira Amorim

The Program

The program offers an integrated approach to accounting and budgetary control, positioning them as strategic tools for more informed and effective decision-making. More than generating management information, it focuses on its interpretation in a constantly changing scenario, allowing for a dynamic vision in line with organizational challenges.

With a strong practical component, participants will explore techniques for connecting accounting to human resources management, boosting performance and achieving objectives. Through case studies and applied exercises, they will consolidate essential knowledge for more agile and strategic financial management.

Fundamentals of Management Control

The Changing Role of Management Control in a Dynamic Business Environment

How Management Accounting Adds Value to the Organization

Management versus Financial Accounting

Cost Management Systems (from traditional to strategic)

Cost Analysis

Fixed and Variable Costs

Direct and Indirect Costs

Costing Systems

Cost-Volume-Profit Analysis and Decision Making

Responsibility Centers

Cost Centers, Results and Investments

Moving from a Cost Center to a Profit Center

Internal Transfer Pricing (ITP)

Advantages, Disadvantages and Limitations

Information for Planning and Control

Annual Budget

Budgetary Control

Value-oriented Management Control

Company Value and Growth

Capital Employed in the Business

Return on Capital Employed

Economic Value Added

Strategy and Management Control

Principles of Strategic Execution

Activity-Based Costing

The Balanced Scorecard system

The Balanced Scorecard and Executive Remuneration

This program is certified by DGERT.

Advanced Certificate

This program can be combined with the Advanced Management Control program to obtain an Advanced Certificate in the area of Management Control, proving the transfer of knowledge to business reality.

You can apply for both programs, with a view to obtaining the advanced certificate, for a total tuition fee of €4.320. Contact us to formalize your application.