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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 | 5
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Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
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Code
Code
ULP292-5017
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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 and assessment
Teaching methodologies and assessment
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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Office Hours
Office Hours
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Mobility
Mobility
No
