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Presentation
Presentation
The main purpose of this course is to enable students to understand how cost accountants work with other managers to participate in management decision making to achieve strategic goals. This approach is consistent with the new reality of the strategic role of the management accountant in the organization today, a reality that has been demonstrated by numerous surveys of financial managers conducted by the Institute of Management Accountants.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
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Code
Code
ULHT72-3102
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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
Syllabus (S): S1 - Scope of cost accounting S2 - Cost terms and purposes S3 - Job costing and process costing systems S4 - Costing systems and effects on results and stocks S5 - Cost-volume-profit analysis S6 - Joint products S7 - Faulty production
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Objectives
Objectives
Learning outcomes (LO) - At the end of this learning unit¿s term, the student must be able to: LO1 - Understand the relevance of cost accounting to manage organizations within competitive environments LO2 - Understand the application of cost allocation methods LO3 - Understand the income effects of alternative cost accumulation systems LO4 - Understand the basis of accounting information for decision making.
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Teaching methodologies
Teaching methodologies
1. Use of Digital Tools: The use of digital tools, such as Microsoft Excel and Power BI, will be integrated into activities related to the analysis of production cost information. Students will learn to analyze and interpret cost data using Excel for more detailed analyses. Additionally, Power BI will be used for creating interactive and visually appealing reports to enable cost control. 2. Project-Based Learning: Autonomous case studies will be developed throughout the course, involving the practical application of the concepts covered.
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References
References
Coelho, Maria-Helder Martins. Contabilidade Analítica: cálculo e análise de custos para a gestão. Vida Economica Editorial, 2019. Carvalho, João, Teresa Carmo Costa, and Natália Macedo. "A contabilidade analítica ou de custos no sector público administrativo." Revista TOC 96 (2008): 30-41. Datar, S. & Rajan, M. (2020). Hornegren´s Cost Accounting: A Managerial Emphasis. 17th edition. Pearson Education. ISBN 9781292363073
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Assessment
Assessment
Regime de Avaliação Contínua:
- Consiste na realização de casos práticos, e na realização de duas provas escritas, com a seguinte distribuiçãoDescrição
Ponderação
Assiduidade e participação em aula
10%
1º teste
45%
2º Testes
45%
- Exige-se uma nota mínima de 8,0 valores nas provas escritas/teste (em 20 valores). Caso a nota mínima não seja atingida, então a nota fi nal do aluno corresexclusivamente à nota obtida nas provas escritas.
Nota: Os alunos inscritos na unidade curricular que não realizarem ou não obtiverem aprovação no regime de avaliação contínua poderão inscrever-se no examde recurso. Nesse caso, se um aluno desejar inscrever-se no exame da época de recurso, ou, se tal lhe for permitido, no exame da época especial, então teráobrigatoriamente de realizar essa inscrição com a devida antecedência não podendo inscrever-se no próprio dia do exame.
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Mobility
Mobility
No
