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Management Accounting

Code 14380
Year 2
Semester S2
ECTS Credits 6
Workload TP(60H)
Scientific area Management
Entry requirements Basic accounting concepts.
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.
Syllabus 1- INTRODUCTION
2 - FUNDAMENTAL CONCEPTS
3 - INDUSTRIAL COST CLEARANCE
4 - COST CENTERS5 - COSTING SYSTEMS
6 - COST ANALYSIS - VOLUME - RESULTS
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
Teaching Methodologies and Assessment Criteria Theoretical Classes - On-site Practice
Assessment in teaching learning through two frequencies.
Language Portuguese. Tutorial support is available in English.
Last updated on: 2021-10-08

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