|
Learning outcomes |
Students are expected to develop the following generic skills: critical thinking, research skills, decision making skills, ability to apply knowledge in practice.In terms of specific skills, students are expected to understand the extent to which management accounting suppresses shortcomings in financial accounting and forms the basis of budgetary control, to be able to reclassify costs by nature into costs by destination, to understand the implications of adopting different costing systems, manage to correctly allocate costs both to products / services and to the period, understand how to define bases of imputation and methods for allocating general manufacturing expenses (GGF) and manage to determine the industrial cost in different contexts.
|
|
Teaching Methodologies and Assessment Criteria |
Theoretical Classes - On-site Practice
Assessment in teaching learning through two frequencies.
Students must be present in class, with an attendance record of at least 95%. The material taught requires permanent monitoring by students since the concepts are interconnected and understanding continues. In addition, exercise declaration sheets are created in the classroom context, which is why the student's presence is necessary.
|
|
Main Bibliography |
Caiado, A.C.P. (2015), Contabilidade Analítica e de Gestão, ÁREAS Editora, 8ª Edição. ISBN: 9789898058898
Datar, S.M., & Rajan, M.V. (2017). Horngren's Cost Accounting: A Managerial Emphasis (16th Ed.). Essex, England: Pearson Education Limited. ISBN: 9781292211541
Ferreira, D., Vicente, C., Asseiceiro, J., Vieira, J., e Caldeira, C. (2016). Contabilidade de Gestão - Casos Práticos Vol. I: Estratégia de Custos e de Resultados. Lisboa: Rei dos Livros. ISBN: 9789898823168
Ferreira, D., Vicente, C., Asseiceiro, J., Vieira, J., e Caldeira, C. (2016). Contabilidade de Gestão - Casos Práticos Vol. 2: Estratégia de Custos e de Resultados. Lisboa: Rei dos Livros. ISBN: 9789898823274
Franco, V., Oliveira, A., Morais, A., Oliveira, B., Lourenço, I.C., Major, M.J. de Jesus, M.A., e Serrasqueiro, R. (2008). Temas de Contabilidade de Gestão: Os Custos, os Resultados e a Informação para a Gestão (4ª Edição). Lisboa: Livros Horizonte. ISBN: 978972241
|