Teaching Methodologies
The teaching methodology for this course incorporates an interactive theoretical explanation of fundamental concepts. This approach is
complemented by practical application exercises, providing students with the opportunity to consolidate and apply acquired knowledge.
Additionally, strategically selected virtual company visits are integrated to offer a practical and contextualized perspective on the studied
methods and concepts. These virtual visits contribute to a deeper understanding of the content, allowing students to visualize the practical
application of concepts in real business environments. This pedagogical approach aims to deliver a comprehensive learning experience,
fostering the effective assimilation of content and the development of practical skills relevant to the field of study
Learning Results
The defined learning objectives aim to develop knowledge, analytical skills, and practical competencies in the field of management
accounting. By exploring its evolution and necessity, distinguishing it from financial accounting, and analyzing cost concepts and
classifications, students acquire a conceptual foundation necessary for the development of practical and specific skills that follow. The
practical application of job order and process costing methods, along with inventory costing systems, develops and consolidates practical
competencies for inventory valuation and pricing determination. Distinguishing and allocating costs among joint products provides
specialized knowledge. The ability to identify defective products, recognize environmental costs, and understand sustainable management
enhances students’ social responsibility competencies.
Program
I – MANAGEMENT ACCOUNTING AND THE BUSINESS ENVIRONMENT
1.1 The role, history, and future of management accounting
1.2 Integration of accounting systems
II – COST: CONCEPTS AND CLASSIFICATIONS
2.1 Classifications of expenses according to purpose
2.2 Components of product cost
III – JOB ORDER COSTING SYSTEM
3.1 Overview and cost flow
3.2 Single and multiple bases in allocating indirect costs
IV – PROCESS COSTING SYSTEM
4.1 Overview and cost flow
4.2 Equivalent Units of Production method
V – JOINT PRODUCTION
5.1 Types of joint products
5.2 Methods of allocating joint costs
VI – COMPLIANCE AND MANAGEMENT OF ENVIRONMENTAL COSTS
6.1 Identification and valuation of Defective Production
6.2 Identification and valuation of Environmental Costs
VII – INVENTORY COSTING SYSTEMS
7.1 Costing Systems (Total, Variable, and Rational Costing)
7.2 Costing alternatives and their impact on results
Internship(s)
NAO
Bibliography
Saraiva, A., Rodrigues, A., Coimbra, C., Fantasia, M. e Nunes, R., (2018), Contabilidade de Gestão – Métodos de Custeio e Valorização de
Inventários, 1ª edição, Editora Almedina, Coimbra.
Saraiva, A., Rodrigues, A., Coimbra, C., Elisabete, C., Fantasia, M. e Nunes, R., (2022), Contabilidade de Gestão – Métodos de Custeio e
Valorização de Inventários – Exercícios, 2ª edição, Editora Almedina, Coimbra.
Ferreira, Domingos, Caldeira, Carlos, Asseiceiro, João, Vieira, João e Vicente, Célia (2014), Contabilidade de Gestão – Estratégia de
custos e de resultados, 1ª ed., Rei dos Livros;
Garrison, Ray H, Noreen, Eric W. e Brewer, Peter C. (2015), Managerial Accounting, 15 th Edition McGraw-Hil;
Caiado, António C. Pires, (2011), Contabilidade de Gestão, 6ª Edição, Áreas Editora, Lisboa;
Pereira, Carlos Caiano e Franco, Victor Seabra (2001), Contabilidade Analítica, 6ª Edição, Lisboa