Teaching Methodologies
The teaching methodology proposed for the course unit is primarily based on active methods, encouraging students’ participation and the
practical application of the knowledge acquired. However, some sessions may include theoretical exposition when necessary to introduce
fundamental concepts.
Students are encouraged to complete individual pre-reading of the topics covered in the different chapters of the program, allowing them to
familiarize themselves with the content and identify doubts or questions to be clarified.
After the theoretical introduction, practical cases related to the subject matter will first be solved by the lecturer to demonstrate the
application of the concepts and techniques presented. Subsequently, students will work on the same subject, solving new practical cases in
groups. This method aims to consolidate knowledge, promote collaborative work, and develop analytical and problem-solving skills.
To assess individual understanding and ensure that all students acquire the necessary competencies, two tests will be conducted
throughout the semester. These tests aim to evaluate both theoretical comprehension and the ability to apply concepts in practical
situations.
This methodology combines active, collaborative, and expository learning, promoting students’ participation, teamwork, and the practical
application of knowledge. It is inspired by the Team-Based Learning (TBL) model and adapted to the specific needs of the course unit.
Learning Results
1. Understand and apply the Cost Centers method, including the distinction between main and auxiliary centers, and the allocation of
indirect costs.
2. Understand and use the Activity-Based Costing (ABC) system, analyzing Activity-Based Management (ABM) and the differences
compared to traditional costing methods.
3. Analyze relevant costs for frequent business decisions, such as make-or-buy, product selection to optimize contribution margin, closure
of production lines, elimination of products, or evaluation of short-term investments.
4. Recognize the relationships between Cost, Volume, and Profit (CVP) and apply the model in short-term planning and analysis.
5. Introduce the concepts, terminology, and applications of standard costs, including their use in budgets, and calculate and analyze
variances.
Program
1 – COSTING BASED ON COST CENTERS
1.1 – Main and auxiliary cost centers
1.2 – Allocation of indirect costs
2 – ACTIVITY-BASED COSTING (ABC)
2.1 – Activity-Based Management (ABM)
2.2 – ABC system and comparison with traditional costing methods
2.3 – Allocation of indirect costs
3 – SHORT-TERM DECISION MAKING
3.1 – Relevant costs for decision making
3.2 – Study of the most common short-term decisions
3.3 – Cost-Volume-Profit (CVP) analysis
4 – STANDARD COSTS
4.1 – Types of pre-determined costs
4.2 – Standard costs of products/services
5 – BUDGETING
5.1 – Management functions and budget management
5.2 – Types of budgets
5.3 – Process of preparing the master budget
5.4 – Preparation of operational and financial budgets
5.5 – Preparation of the projected Balance Sheet an
Internship(s)
NAO
Bibliography
Burns, J., Quinn, M., Warren, L., & Oliveira, J. (2013). Management accounting. McGraw-Hill.
Drury, C. (2021). Management accounting for business (11th ed.). South-Western Cengage Learning.
Caiado, A. P. (2020). Contabilidade analítica e de gestão (9ª ed.). Áreas Editora.
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2017). Cost accounting: A managerial emphasis (15th ed.). Prentice Hall.
Hansen, D. R., & Mowen, M. M. (2006). Managerial accounting (8th ed.). Cengage.
Saraiva, A., Rodrigues, A., Coimbra, C., Fantasia, M., & Nunes, R. (2018). Contabilidade de gestão: Métodos de custeio e valorização de
inventários (1ª ed.). Almedina.
Saraiva, A., Rodrigues, A., Coimbra, C., Fantasia, M., Correia, E. & Nunes, R. (2022). Contabilidade de gestão: Métodos de custeio e
valorização de inventários – Exercícios (2ª ed.). Almedina.