Base Knowledge
Management Accounting
Teaching Methodologies
Classes are theoretical-practical, using an expository methodology to present the theoretical aspects of the program contents, supported by a methodology focused on solving practical cases particularly suitable to complement the problems developed and essential for consolidating knowledge.
Learning Results
This U.C. aims to provide the student with management accounting and management control techniques applied in decentralized organizations. It is intended that you become aware of a set of techniques to support the operational decision-making process by managers, and also a set of management control instruments that allow the definition, monitoring and implementation of the organization’s strategy . With the knowledge taught, it is intended that at the end of the curricular unit, the student will be able to: a) Frame Planning and Control in the Management subsystem, b) Recognize the importance of financial and non-financial information for the decision-making process; c) Understand the need for an adequate segmentation and financial monitoring system for managers’ activities; d) Understand the principles of an adequate system for planning and evaluating the financial performance of managers’ activities.
Program
1. KEY IDEAS OF MANAGEMENT CONTROL
2. FINANCIAL INFORMATION FOR MANAGEMENT
2.1. Accounting Requirements for Planning and Decision Making
2.1.1. Application of CVR analysis concepts in operational risk analysis and the decision-making process
2.1.2. The approach to relevant costs and revenues in a context of decision alternatives and resource constraints.
2.1.3. Theory of constraints and bottleneck management
2.2. Financial value segmentation systems:
2.2.1. Segmented results calculation: from absorption logic to contribution logic.
2.2.2. Activity-Based Costing (ABC) in results segmentation.
3. ACCOUNTABILITY FOR RESULTS – BEHAVIORAL ASPECTS IN THE MANAGEMENT CONTROL PROCESS
3.1. Strategic Planning and Management Control
3.2. Organizational structure in responsibility centers.
3.3. Performance evaluation criteria. The concept of EVA and Residual Contribution Margin.
3.4. Internal transfer pricing.
3.5. Monitoring results as a piloting tool.
Curricular Unit Teachers
Pedro Manuel Gonçalves DominguesGrading Methods
The knowledge assessment can be carried out alternatively in the form of:
1. Periodic evaluation; or
2. Final evaluation.
1. Periodic Evaluation (PE):
This evaluation will consist of one exam, which will be conducted through mandatory registration within the established deadlines, and three practical assignments to be carried out in groups, with groups of 4 being desirable.
The exam (P1) will be graded from 0 to 20 points.
The assignments will be evaluated on a scale of 0 to 20 points and will consist of a written part and presentations in class.
Note: To be eligible to take the P1 test, a minimum attendance of 75% in classes is required, verified before the test.
Final PE Grade:
70% P1 + 30% practical group assignment Grade [(written part grade + presentation grade) / 2]
The student is considered approved if the final PE grade is higher than 9.5 points.
If the final grade exceeds 17 points, this grade may have to be defended through an oral exam, which could result in a final grade between 17 and the previously obtained grade.
2. Final Evaluation:
The knowledge assessment conducted through the final evaluation method consists of a written exam. The student is considered approved only if they obtain a grade equal to or higher than 9.5 points in this exam.
If the final evaluation grade exceeds 17 points, this grade may have to be defended through an oral exam, which could result in a final grade between 17 and the grade obtained in the written exam.
Internship(s)
NAO
Bibliography
Basic Bibliography:
- Jordan, H. ; Neves, J. C.; & Rodrigues, J. A. (2021). O controlo de gestão ao serviço da estratégia e dos gestores. 11ª ed. Lisboa : Áreas. ISBN 978-989-9010-03-1;
- Anthony, R. N. (2014). Management control systems. London: McGraw-Hill. ISBN 978-007713326-9
- Cruz, I., Coimbra, C., Abrantes, L., Alves, M. do C., & Quesado, P. (2023). Contabilidade de Gestão Avançada: Gestão Estratégica de Custos e Avaliação do Desempenho. Edições Almedina, S.A. ISBN 978-989400880-4
- Lopes, Ilídio Tomás (2019), Controlo de Gestão – Uma Visão Integrada do Desempenho Empresarial, 1ª Edição, Actual.
- Garrison, Ray H. e Noreen, Eric W. (2011), Managerial Accounting, 14th ed., McGraw-Hill.
- Ferrolho, J.C (2024). Planeamento e controlo de Gestão: uma visão estratégica – a strategic vision 1ª ed. – [S.l.] : Rei dos Livros : Letras e Conceitos,- ISBN 978-989-565-109-2
Complementary Bibliography:
- Merchant, K. A., & Van Der Stede, W. A. (2007). Management Control systems: Performance Measurement, Evaluation and Incentives. Pearson Education.
- Hansen, Don R.; Mowen, Maryanne M.; Heitger, Dan L. (2018). Cost Management. 5th ed.: Cengage. ISBN: 978-0-357-14109-0