Management Accounting

Code	12932
Year	3
Semester	S1
ECTS Credits	6
Workload	TP(60H)
Scientific area	Economics and Management
Entry requirements	None
Learning outcomes	This course intends to develop the following general competencies: critical spirit, research capabilities, decision-making capability, and application of know-how in real contexts. Regarding specific skills, students must be able to understand how managerial accounting overcome financial accounting’s insufficiencies, to analyse and understand how accounting may facilitate decision-making, to analyse and understand purposes underlying CVP Analysis, to understand the main differences between traditional and activity-based approaches, to understand alternative costs allocation methods and its implications, to understand how to define allocation methods, as well as to compute goods and services' manufacturing costs in several context
Syllabus	I – An introduction to Management Accounting II – An introduction to cost concept and behavior III – Traditional Cost Accumulation Systems - IV – Cost allocation: Joint products and byproducts. V – Traditional and activity-based costing systems VI – Cost and Strategic Management Accounting
Main Bibliography	Caiado, A. C. P. (2020), Contabilidade Analítica e de Gestão, ÁREAS Editora, 9ª Edição. Drury, C. (2012). Management and Cost Accounting, 8.ª Edição. Londres: Cengage Learning College. Atkinson, A. A. e Kaplan, R. S. (2013), Advanced Management Accounting, Pearson Education Limited Caiado, A. C. P. (2005), Casos Práticos de Contabilidade Analítica, ÁREAS Editora. HORNGREN, C.T.; FOSTER, G. e DATAR, S.M. (2003): Cost Accounting - A Managerial Emphasis, Prentice Hall. PEREIRA, C.C. e FRANCO, V.C. (2001), Contabilidade Analítica, Rei dos Livros. ROCHA, A. e RUBIO, J.B. (2000), Princípios de Contabilidade Analítica, Vislis Editores
Language	Portuguese. Tutorial support is available in English.