Budget Management and Control

Code:

CC017

Sigla:

GCO

Áreas Científicas
Classificação	Área Científica
CNAEF	Civil construction and Civil engineering

Ocorrência: 2021/2022 - 1S

Ativa?	Yes
Curso/CE Responsável:	Professional Higher Technical Course in Civil Construction

Ciclos de Estudo/Cursos

Sigla	Nº de Estudantes	Plano de Estudos	Anos Curriculares	Créditos UCN	Créditos ECTS	Horas de Contacto	Horas Totais
CC	10	Plano Oficial do ano letivo 2020	2	-	6	60	162

Docência - Responsabilidades

Docente	Responsabilidade
Susana Maria Melo Fernandes Afonso Lucas

Docência - Horas

Theorethical and Practical :

4,00

Type	Docente	Turmas	Horas
Theorethical and Practical	Totais	1	4,00
Theorethical and Practical	Bruno André Rodrigues Soares		4,00

Língua de trabalho

Portuguese

Objetivos

The student will learn the concepts and fundamentals of Hydraulics with interest for Civil Construction. Is expected the student to acquire a basic training in solving problems related to budget management and control, namely with regard to the planning and scheduling of works, coordination of construction documentation and respective cost estimates, budgets or work plans, encourage good safety practices on construction sites, coordinate and supervise the execution of construction works, ensuring compliance with deadlines and costs through optimization of resources needed for the work, quality management and reorganization of work in the face of errors, omissions and unforeseen events, coordinate and supervise the work of production teams given the production plan and quality control of the work, manage activities in works of different types from the architectural and specialty projects and control and evaluate the quality of structures, given the quality in execution and structural safety criteria. As a basic science for a construction technician, students should ensure their individual mastery of the subjects taught.

Resultados de aprendizagem e competências

The syllabus assures that all the curricular unit’s objectives are met, starting with basic concepts, such as organization and management, explaining important details related to management, accounting and budget analysis and control, passing also through important concepts such as construction as an industry, its importance, legislation, public procurement and permanence in the activity.
In each topic, theoretical concepts are taught in a way that students understand the simplifying hypotheses that are assumed in each context, learn when and why those can be made, in order to provide them with the ability to, in the future, understand whether they have the knowledge to undertake – or not – more complex studies. Practical courses are always prepared with examples that have a strong connection to civil construction situations.

Modo de trabalho

B-learning

Programa

Chapter 1:

- Organization and Management;

- Brief Introduction to the theories of organization;

- Management as a system;

- The enterprise management system and the different subsystems;

- The specificity of the construction industry;

- Management of construction enterprises;

- Management of construction processes in the different phases of a venture.

Chapter 2:

- The construction industry within the general framework of the economy;

- The main players;

- Legislation applied to construction, particularly that directed to construction contracts and to the exercise of activity of execution of works;

- Construction contracts;

- Private and public works contracts;

- Documents of construction contracts;

- Types of construction contracts according to the retribution to the contractor;

- Brief introduction to the CCP - Public Contracts Code;

- Legal regime of access and permanence in the construction activity.

Chapter 3:

- Introduction to financial accounting;

- Introduction to management accounting;

- Fundamental concepts of analysis, management and budget control;

- Information to support the analysis and budgetary control;

- Methods and techniques of budget analysis;

- Analysis of the budget balance;

- Budget control of construction work: contract work; price revisions; errors and omissions; extra - contractual work; extra work.

Chapter 4:

- Cost control at the execution stage;

- The planning of works as a tool for cost control;

- Cost control in real time: cost control of fixed price contracts; cost control of "percentage" contracts; cost control of subcontracts.

Bibliografia Obrigatória

Robert N. Anthony e Vijay Govindarajan; Management Controlo Systems
Colin Drury ; Management and Cost Accounting
Don R. Hansen e Maryanne M. Mowen ; Gestão de Custos: Contabilidade e Controle
Jordan, H., J. Neves e J. Rodrigues ; O Controlo de Gestão: Ao Serviço da Estratégia e dos Gestores
Borges, A. e Rodrigues, J. A. ; Contabilidade e Finanças para a Gestão

Métodos de ensino e atividades de aprendizagem

The classes are theoretical and practical and taught in face-to-face and distance learning, developing with a strong connection to their practical application, with a special emphasis in the physical meaning of the phenomena under study, without complex mathematical formalism.
Due to the pandemic situation, the b-learning format is maintained through the MS Teams platform for synchronous classes and for evaluations. In the case of online assessments for the validation of grades, an oral assessment may be carried out for all students, being the final classification in the test and / or exam corresponding to this oral assessment.

Tipo de avaliação

Distributed evaluation without final exam

Componentes de Avaliação

Designation	Peso (%)
Teste	100,00
Total:	100,00

Componentes de Ocupação

Designation	Tempo (Horas)
Estudo autónomo	102,00
Total:	102,00

Obtenção de frequência

Theoretical-practical classes take place in hybrid mode (face-to-face and online) via Microsoft Teams.

Fórmula de cálculo da classificação final

CF = 0.5.T1+0,5.T2

CF = Final classification
T = Assessment test

Recomendar Página Voltar ao Topo