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Management Accounting

Code 12092
Year 2
Semester S2
ECTS Credits 6
Workload TP(60H)
Scientific area Accounting
Entry requirements None
Mode of delivery Attendance
Work placements not applicable
Learning outcomes Students are expected to develop a critical spirit, research skills, decision-making skills, ability to apply knowledge in practice.
It is expected that students understand the extent to which management accounting eliminates shortcomings in financial accounting and constitutes the basis of budget control, be able to reclassify costs by nature into costs by destination, understand the implications of adopting different costing systems, be able to carry out the correct allocation of costs both to products/services and to the period, understand how to define allocation bases and methods of allocation of general manufacturing expenses and manage to determine the industrial cost in different contexts.
Syllabus 1- INTRODUCTION
2- FUNDAMENTAL CONCEPTS
3- INDUSTRIAL COST DETERMINATION
4- COST CENTERS
5- COSTING SYSTEMS
6- ACCOUNT SYSTEMS
7- COST - VOLUME - PROFIT ANALYSIS
Main Bibliography CAIADO, A. C. P. (2015), Contabilidade Analítica e de Gestão, ÁREAS Editora, 8ª Edição.
ATKINSON, A A. e KAPLAN, R. S. (1998), Advanced Management Accounting, Prentice-Hall, 3ª Edição.
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.
MORAIS, A.I.; LOURENÇO, I.C.; FRANCO, V.S.; SERRASQUEIRO, R.; OLIVEIRA, B.J.; DE JESUS, M.A.; MAJOR, M.J. E DE OLIVEIRA, A.V. (2005), Contabilidade de Gestão – Volume 1 – O apuramento dos custos e a informação de apoio à decisão. Publisher Team.
MORTAL, A.B. (2007), Contabilidade de Gestão, Rei dos Livros.
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.
SARAIVA, A.; RODRIGUES, A.I.; COIMBRA, C.; FANTASIA, M. E NUNES, R. (2018), Contabilidade de Gestão, Ediçoes Almedina.
Teaching Methodologies and Assessment Criteria The adopted teaching method combines theoretical exposition, in a 1st phase, with the resolution of practical cases, in a 2nd phase, covering the framing of the themes, concepts, models and techniques inherent to each of the subjects to be taught.
Attendance to classes aims to facilitate the apprehension and understanding of concepts, techniques and methods of analysis, and the interpretation of methods associated with the main approaches to management accounting.
The elements to support the teaching of classes and the resolution of application forms by students will be made available in the area of the curricular unit on the Moodle platform.
Language Portuguese. Tutorial support is available in English.

Instructors

 [Ficheiro Local]
Filipe Sardo

Course

Economics
Last updated on: 2024-06-03

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