Class Management Accounting

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).

Not applicable

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 syst

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.

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.