Management Accounting

Occurrence: 2023/24 - 1S

Courses

Hours Actually Taught

LNI-2-TA

Learning outcomes of the curricular unit (knowledge, skills and competences to be developed by the students)

The course aims to acquaint students with the fundamental concepts of Management Accounting and the main methods and processes used to determine the expenses / costs of the organization, with particular emphasis on the determination of production and services costs. It also aims to provide to the students skills in the analysis of decision making process.

Syllabus

1. Scope and objectives of management accounting
2. Fundamental concepts and treatment of accounting information
3. Discharge of production cost and production system
4. Joint production and progress production
5. Homogeneous sections method
6. Costing systems
7. Analysis Cost-Volume-Benefits

Demonstration of the syllabus coherence with the curricular unit's learning objectives

1. To know the basic concepts related with the determination processes of costs (Chapters 1 and 2);
2. To apply different models used in the determination of costs, particularly those related with production costs of goods and services (Chapters 3, 4, 5 and 6);
3. To participate in decision-making processes (Chapter 7).

Teaching methodologies (including evaluation)

In the present subject the different issues are first theoretically presented and then consolidated with exercises. The continuous evaluation regime is composed of: Test 1 - 50%; Test 2 - 50%. Note: Minimum grade in each test 7.0 values

Demonstration of the coherence between the teaching methodologies and the learning outcomes

The teaching methodologies followed in this course unit allow the progressive achievement of its learning objectives because it is taken into account the interdependence of contents and it is made use of case studies taking specific organizational contexts in order to support the learning process through time.

Bibliography (Mandatory resources)

Caiado, A.P. (2020). Contabilidade Analítica e de Gestão, 9ª Edição. Áreas Editora.

Datar, S.M., & Rajan, M.V. (2017). Horngren's Cost Accounting: A Managerial Emphasis, 16th Edition. Pearson.

Drury, C. (2021). Management and Cost Accounting, 11th Edition. Cengage Learning.

Franco, V.S., Oliveira, A.V., Morais, A.I., Oliveira, B.J., Lourenço, I.C., Major, M.J., Jesus, M.A., & Serrasqueira, R. (2015). Temas de Contabilidade de Gestão. Os Custos, os Resultados e a Informação para a Gestão, 4ª Edição. Livros Horizonte.

Major, M.J., & Vieira, R. (2017). Contabilidade e Controlo de Gestão - Teoria, metodologia e prática, 2ª Edição. Escolar Editora.