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Presentation
Presentation
Management Accounting is a essencial part of the global information system of companies and nonprofit organizations. 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 | 6
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Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
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Code
Code
ULP6623-24364
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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. Scope and purpose of Management Accounting 2. Cost hierarchy 3. Joint Production 4. Relationship between cost, volume and results 5. Costing Systems 6. Cost Center
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Objectives
Objectives
Upon conclusion of this unit, students should understand the importance of cost accounting as a tool for cost analysis, pricing and decision support information production - planning and control. 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 and master the relationships between cost, volume and outcome.
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Teaching methodologies
Teaching methodologies
Problem-based-learning.
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References
References
Caiado, A. (2015). Contabilidade Analítica e de Gestão, 8ª Edição, Áreas Editora. Caiado, A. (2015). Contabilidade Analítica e de Gestão, 8ª Edição, Áreas Editora. Franco, V.; Morais, A.; Oliveira, A.; Major, M.; Serrasqueiro, R.; Jesus, M.; Oliveira, B. (2012). Temas de Contabilidade de Gestão, 3ª Edição, Livros Horizonte Cooper, Robin & Kaplan, Robert S. The Design of Cost Management Systems (1999). Text, Cases and readings. Prentice-Hall International. 2nd Edition.
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Assessment
Assessment
Português:
A avaliação é contínua e consiste na realização de dois testes. Os conteúdos programáticos a avaliar em cada um deles serão atempadamente divulgados via Moodle. A classificação final é determinada arredondando às unidades o valor da média aritmética simples das classificações obtidas nos dois testes. Os alunos que não obtenham aprovação poderão submeter-se a um exame na época de recurso, mas apenas no caso de terem comparecido a pelo menos um dos testes realizados no âmbito da avaliação contínua. O exame versará toda a matéria lecionada.
English:
The evaluation is continuous and consists of two tests. Students will know which subjects will be evaluated in each of the tests through Moodle. The final grade is determined by rounding to the nearest unit the value of the simple arithmetic mean of the grades obtained in the two tests. Students who fail in getting approval can go to an exam, but only if they went to at least one test of the continuous evaluation. The exam will cover all the subjects lectured.
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Mobility
Mobility
No
