Universidade Federal do Rio Grande do Norte Natal, 02 de Outubro de 2024

Resumo do Componente Curricular

Dados Gerais do Componente Curricular
Tipo do Componente Curricular: DISCIPLINA
Unidade Responsável: PROGRAMA DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS (16.00.39)
Código: PPGCCON/M9
Nome: CONTROLADORIA
Carga Horária Teórica: 60 h.
Carga Horária Prática: 0 h.
Carga Horária Total: 60 h.
Pré-Requisitos:
Co-Requisitos:
Equivalências:
Excluir da Avaliação Institucional: Não
Matriculável On-Line: Sim
Horário Flexível da Turma: Não
Horário Flexível do Docente: Sim
Obrigatoriedade de Nota Final: Sim
Pode Criar Turma Sem Solicitação: Não
Necessita de Orientador: Não
Exige Horário: Sim
Permite CH Compartilhada: Não
Permite Múltiplas Aprovações: Sim
Quantidade Máxima de Matrículas: 30
Quantidade de Avaliações: 1
Ementa/Descrição: Definição de Controladoria, classificação e estágios da sua evolução histórica. Formas alternativas de estruturação organizacional da área de Controladoria: missão, funções, atividades, responsabilidades e instrumentos de gestão. As mudanças no ambiente empresarial e as novas tendências da função de Controladoria (e-business, logística e supply-chain management, etc.). Funções e atividades da Controladoria sob a ótica do atendimento das necessidades da governança corporativa das empresas. A Controladoria no contexto do processo de planejamento, execução e controle das atividades empresariais. O desenvolvimento de modelos conceituais e lógicos de sistemas de informações de contabilidade gerencial (simulação, orçamento e realizado) no ambiente atual de tecnologia de informação. A utilização dos diferentes artefatos gerenciais pela Controladoria: Custeio Baseado em Atividades, Custo para Servir, Análise de Margem de Contribuição, Teoria das Restrições. Metodologias de planejamento e análise de preços de venda de produtos e serviços, orientadas pela teoria econômica, de administração e de custos. O papel da Controladoria como agente de mudança comportamental e de disseminador de conceitos de mensuração e avaliação de desempenhos nas organizações.
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