Publication in the Diário da República: Despacho n.º 9750/2021 - 06/10/2021
6 ECTS; 2º Ano, 1º Semestre, 70,0 TP + 14,0 OT , Cód. 602915.
Lecturer
- Pedro Augusto Nogueira Marques (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
Upon completion of the course, students should understand the importance of management accounting in organisations, be familiar with the basic concepts of inventory valuation and income determination, and know the key issues associated with information for decision-making.
Program
1. Introduction to Management Accounting;
2. Fundamental Concepts of Management Accounting;
3. Income Statements;
4. Costing Systems;
5. Cost/Volume/Profit Analysis;
6. Direct Method (Job Costing);
7. Indirect Method (Process Costing);
8. Joint Production;
9. Defective Production.
Evaluation Methodology
1) Continuous assessment:
- 2 Written Tests: 30% each (minimum mark of 8);
- Final Written Test: 40% (minimum mark of 8).
2) Non-continuous assessment:
- Written test: 100%;
- Students with a mark of 16 or more: oral exam (if they do not take the oral exam, they will be awarded a final mark of 15).
Bibliography
- Caiado, A. (2020). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora
- Datar, S. e Rajan, M. (2021). Horngren's Cost Accounting A managerial emphasis. Londres: Pearson
- Ferreira, D. e Caldeira, C. e Asseiceiro, J. e Vieira, J. e Vicente, C. (2019). Contabilidade de Gestão: Estratégia de Custos e de Resultados - Cost and Management Accounting. Lisboa: Rei dos Livros
- Outros, . e Franco, V. (2015). Os Custos, os Resultados e a Informação para a Gestão. Lisboa: Livros Horizonte
- Vicente, C. e Vieira, J. e Asseiceiro, J. e Caldeira, C. e Ferreira, D. (2016). Contabilidade de Gestão: Estratégia de Custos e de Resultados Casos Práticos. (Vol. I). Lisboa: Rei dos Livros
- Weygandt, J. e Kimmel, P. e Mitchell, J. (2020). Managerial Accounting: Tools for Business Decision Making. Hoboken: John Wiley & Sons
Teaching Method
These methods will be used:
Lectures: where theoretical frameworks of reference will be presented;
Participatory Sessions: where students will analyze and solve practical cases;
Self-study: where students will develop independent work.
Software used in class
