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Presentation
Presentation
Management Accounting is a essencial part of the global information system of companies and nonprofit organizations, being a internal accontability and decisive in the decision process. This course unit is intended for students to understand the terminology, instruments and techniques of Management Accounting that allow its implementation and operation. The formulation of problems and analysis of their results will be promoted. Given the practicality of the contents, several exercises / cases will be presented (proposed).
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT1656-5017
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
1. Fundamentals of Analytical and Management Accounting
2. Different classifications of costs in organizations
3. Traditional costing methods for calculating the cost of production
4. Costing systems (Total, variable and rational)
5. Method of Homogeneous Sections
6. ABC and ABM method
7. Cost/Volume/Profit Analysis (CVL)
8. Management control systems
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Objectives
Objectives
Upon completion of this unit, students should understand the importance of cost accounting as a tool for cost analysis, price determination and production of information to support decision making, planning and control. They should also understand the concepts, advantages and disadvantages of various management control systems. In this sense, they should master the basic concepts of cost accounting, classify costs, determine the value of the overall cost of products, identify manufacturing regimes, master the relationships between cost, volume and result and apply management control systems to a company.
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Teaching methodologies and assessment
Teaching methodologies and assessment
A topic based on a virtual company will be developed, where students (in group work) will develop and apply the ABC method to determine the cost of 3 differentiated products
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References
References
CAIADO, António Pires (2020). Contabilidade Analítica e de Gestão, 9.ª Edição, Lisboa, Áreas Editora.
FERREIRA, D. et. al. (2019). Contabilidade de Gestão. Estratégia de custos e de resultados, 2ª Edição, Lisboa, Rei dos Livros
FRANCO, V. et. al. (2015). Temas de Contabilidade de Gestão. Os Custos, os Resultados e a Informação para a Gestão, 4ª Edição, Lisboa, Livros Horizonte
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Office Hours
Office Hours
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Mobility
Mobility
No
