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Presentation
Presentation
The main purpose of this course is to enable students to understand how management 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
Master Degree | Semestral | 6
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT6233-5023
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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 - Management accounting: information that creates value
S2 - Management accounting and profitability analysis of products and services
S3 - Management accounting and performance evaluation
S4 - Management accounting and decision making with a strategic emphasis
S5 - Cost management: accounting for lean organizations
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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 strategic managerial accounting techniques for profitability analysis of products and services.
LO2 - Understand the strategic managerial accounting techniques for performance evaluation and decision making.
LO3 - Understand how managers use cost management information to make better decisions and improve their organization¿s competitiveness.
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Teaching methodologies and assessment
Teaching methodologies and assessment
Students solve a business application case that will be presented and discussed in class with the lecturer.
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References
References
- Blocher, E, Juras, P. & Smith, S. (2022). Cost Management: A Strategic Emphasis . 9ª edição. McGrawHill. ISBN13: 9781260814712.
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Office Hours
Office Hours
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Mobility
Mobility
No
