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Presentation
Presentation
The aim of this curricular unit is the conceptual study and practical application of cost or analytical accounting in a company and is a sub-system of the management information and control system. Its scope is the economic structure of an organisation, identifying the segments (products, services, organic units) that create value and those that make a negative contribution. Its main objective is to provide economic information to managers so that they can make rational decisions and evaluate the organisation's performance.
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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
2 | Mandatory | Português
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Code
Code
ULHT172-3102
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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. Cost or analytical accounting, a management tool. 2. Components and processes for calculating production costs. 3. Apportionment of overheads to products. Actual or theoretical shares of manufacturing overheads. 4. Manufacturing systems and the necessary adaptation of the accounting process. Joint production, direct and indirect method, production in progress. 5. The cost centre method - homogeneous sections. 6. Costing systems. Total, variable, rational, real or pre-defined costing. 7. Variable and fixed costs and decision-making (critical sales point, safety margin, marginal costs...).
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Objectives
Objectives
The fundamental aim is for students to understand the main outputs that can be generated by cost or analytical accounting (results by function, by product, by activity, by market, operating costs of organic units/cost centres...), how they are obtained and their importance for decision-makers. It is important that students understand all the practical aspects of applying the concepts of the cost accounting system and the interface with financial accounting.
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Teaching methodologies
Teaching methodologies
In the approach of each new chapter a theoretical presentation is always made that incorporates the new concepts that will be developed at a later stage in the study of practical cases. Usually between 17 and 20 case studies are given to the students (2 to 3 per chapter) that will be studied and solved in class. The assessment will be composed of 2 tests, a worksheet and participation in classroom. The use of digital tools, such as Microsoft Excel and Power BI, will be incorporated into the activities of analysing production cost information. Access to digital resources to complement learning outside the classroom.
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References
References
Caiado, António - Contabilidade Analítica de Gestão, 2011. Drury,colin, Management Accounting, 11th Edition, South-Western, Cengage Learning, 2021. Ferreira, Domingos, Contabilidade de Gestão, Estratégia de Custos e Resultados, 1ª Edição, 2014. Horngren, Charles, Cost Accounting, Managerial Emphasis, 14ªedição, 2011. Saraiva, António - Contabilidade de Gestão, Cálculo dos Custos e Valorização dos Inventários, Almedina, 2019.
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Assessment
Assessment
A avaliação dos alunos será realizada com base em dois testes e uma ficha.
A ponderação para a nota final em avaliação contínua é a seguinte:
Participação e Assiduidade (5%)
1º Teste (40%)
Ficha de Avaliação (15%)
2º Teste (40%)
2) Avaliação através de Exame Final 100%.
NOTAS: A participação e assiduidade dos alunos serão avaliadas ao longo do semestre e terá em consideração a presença, esforço (resolução de exercícios) e pontualidade. Os alunos em avaliação contínua não poderão faltar mais de 25% das aulas totais. Se os alunos não efetuarem um dos testes ou fichas terão nota igual a 0 valores (em 20) nesse teste ou ficha. A nota final de avaliação contínua é resultante da média ponderada dos diversos elementos de avaliação (de acordo com as ponderações definidas), sendo aprovados os alunos que obtenham nota final igual ou superior a 9,5 valores (em 20). Os alunos que não obtenham aprovação na avaliação contínua (nota final de avaliação contínua inferior a 9,5 valores (em 20) terão de efetuar o Exame Final. O Exame Final (1ª ou 2ª Época) incluirá a matéria de todo o semestre. Se a nota final deste exame for inferior a 9,5 valores (em 20) o aluno reprovará à disciplina / unidade curricular. O Exame Final representará a totalidade da nota final, abrangendo, igualmente a totalidade do conteúdo programático.
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Mobility
Mobility
No
