Class Cost Accounting III

The main objectives of this course are to review the fundamental concepts of Analytical Accounting, also known as Management Accounting, as well as to present and apply the different ways of linking Financial Accounting and Analytical Accounting. In this context, monistic and dualistic systems will be addressed, as well as the implementation of a cost accounting system based on Class 9 of the SNC (Accounting Standardisation System). In addition, the aim is to deepen knowledge of internal transfer pricing, exploring its characteristics, objectives and impact on management decision-making. Finally, the EVA (Economic Value Added) financial indicator will be studied as a tool for analysing economic performance and creating value for the organisation's stakeholders.  

Not applicable

Description of contents: CHAPTER I - Main objectives of cost or management accounting with a review of concepts and costing systems. CHAPTER II - The organisation of analytical or internal accounting (class 9) CHAPTER III - Internal transfer prices (ITP) CHAPTER IV - Economic value added (EVA)

At the beginning of each new chapter, there is always a theoretical presentation that incorporates the new concepts that will be developed later in the study of practical cases. Students are usually provided with between 17 and 20 practical cases (3 to 4 per chapter) that will be studied and solved in class. Assessment will consist of two tests, a worksheet and class participation. The use of digital tools, such as Microsoft Excel and Power BI, will be incorporated into the analysis of production cost information. Access to digital resources to complement learning outside the classroom.

Bibliografia principal Caiado, António Campos Pires (2020). Contabilidade analítica e de gestão (9.ª ed. rev., melhorada e aumentada). Lisboa: Áreas Editora. 828 p. il. (Contabilidade; 8). ISBN 978-989-9010-01-7. Coelho, Maria Hélder Martins (2019). Contabilidade analítica: cálculo e análise de custos para gestão. Porto: Vida Económica. 414, [2] p. il. ISBN 978-989-768-654-2. Horngren, Charles T., Datar, Srikant M. e Rajan, Madhav V. (2023). Management and cost accounting (8.ª ed.). Harlow: Pearson. Jordan, Hugues, Neves, João Carvalho das e Rodrigues, José Azevedo (2021). O controlo de gestão: ao serviço da estratégia e dos gestores (11.ª ed.). Lisboa: Áreas Editora. Pereira, Carlos Caiano e Franco, Vítor Seabra (2006). Contabilidade analítica. Lisboa: Edições Sílabo.