You need to activate javascript for this site.
Menu Conteúdo Rodapé
  1. Home
  2. Courses
  3. Marketing
  4. Management Accounting

Management Accounting

Code 5792
Year 2
Semester S2
ECTS Credits 6
Workload TP(60H)
Scientific area Management
Entry requirements Basic knowledge about Financial Accounting
Mode of delivery Face to face
Work placements n.a.
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 analyze and understand how accounting may facilitate decision-making, to analyze 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 contexts.
Syllabus 1 - INTRODUCTION
2 - BASIC CONCEPTS
3 - MANUFACTURING COST CALCULATION
4 - COST CENTERS
5 – COSTING SYSTEMS
6 - COST-VOLUME-PROFIT ANALYSIS
Main Bibliography Main reference::
CAIADO, A. C. P. (2015), Contabilidade Analítica e de Gestão, ÁREAS Editora, 8ª Edição.

Complementary references:
Horngren, CT., Sundem, G.L., Schatzberg, J.O., & Burgstahler, D. (2013). Introduction to Management Accounting (16th Ed.). Essex, England: Pearson Education Limited.
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: 9789722416467
Nabais, F., e Nabais, C. (2016). Prática de Contabilidade Analítica e de Gestão. Lisboa: Edições Lidel. ISBN: 9789727579983
Vieira, J., Ferreira, D., Vicente, C., Asseiceiro, J., e Caldeira, C. (2014). Contabilidade de Gestão: Estratégia de Custos e de Resultados. Lisboa: Rei dos Livros. ISBN: 9789898305602
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
ATKINSON, A A. e KAPLAN, R. S. (1998), Advanced Management Accounting, Prentice-Hall, 3ª Edição.
Teaching Methodologies and Assessment Criteria The classes are both theoretical and practical in nature. Throughout the semester students must deliver to their teacher a set of individual and practical exercises dully resolved, in order to assure a continuous learning process. At the end of the first part of the semester a written test is applied. At the end of the semester, students are submitted to a global written test.
As a result, the evaluation process will follow the following steps:
. First written test - 50 %
. Global written test - 50%
Language Portuguese. Tutorial support is available in English.
Last updated on: 2020-01-17

The cookies used in this website do not collect personal information that helps to identify you. By continuing you agree to the cookie policy.