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Presentation
Presentation
The course aims at the conceptual study and practical application of cost accounting or analytics in organizations as a subsystem of the management information and control system. Its scope is the economic structure of an organization, identifying the segments (products, services, result centers ...) that create value and those that have an unfavorable contribution. The emphasis is on its contribution to providing economic information to managers to make more rational decisions.
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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
ULHT172-3108
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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
Description of contents 1. Cost or analytical accounting, a "management tool". 2. The ABC costing. Conceptual aspects and practical application 3. The STANDARD costing. Structure, organization, and practical application. Variance analysis and adjustments in the results. 4. The process of preparing an annual budget and the use of outputs in the accounting system. 5. The budgeting costing system. The contribution of budgeting to costing. 6. Budgeting control. Variance analysis
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Objectives
Objectives
Fundamentally it is intended that students learn the main outputs that may be generated by cost accounting, or analytical, (results by functions, by products, by services, by markets, operating costs of organic units / cost centers) how they are obtained and their importance to decision makers. Besides the approach to Activity Based Costing (ABC) all the remaining programmatic content has underlying the basic or predefined costing. Therefore, students should acquire knowledge on the optics of the control function and performance evaluation that has underlying compare the achievement with the objectives set and know how to interpret the differences/deviations and the degree of responsibility of operational managers.
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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 two 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
Isabel Cruz, Cláudia Coimbra, Luís Abrantes, Maria do Céu Alves, Patrícia Quesado (2023). Contabilidade de Gestão Avançada - Gestão Estratégica de Custos e Avaliação do Desempenho. Almedina. Ferreira, Domingos- CONTABILIDADE DE GESTÃO - Estratégia de Custos e de Resultados. 1ªedição, 2014. Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M. (2019) Management and Cost Accounting, 6th Edition, Pearson. Drury, C. (2021) Management and Cost Accounting, 11th Edition, South-Western / Cengage Learning.
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Assessment
Assessment
1) Em Avaliação Contínua:
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
