Teaching Methodologies
The teaching methodology combines expository methods and flipped classroom strategies for theoretical content delivery, along with problem-based learning approaches for the discussion and analysis of practical cases. The expository method facilitates the understanding of fundamental concepts, while active methods, coupled with an interrogative approach, engage students in activities that promote critical analysis and practical and theoretical application of knowledge. The flipped classroom approach is used occasionally to foster students’ independent preparation, encouraging a more participatory learning environment.
Learning Results
)Distinguish between Management Accounting and Financial Accounting, understanding their interrelation to inform and support decisionmaking.
2)Apply fundamental management accounting concepts to cost analysis.
3)Identify and describe the components of the production cost of goods/services and calculate these costs based on coefficients or rates, both theoretical and actual.
4)Utilize inventory costing systems for inventory valuation and detailed cost analysis.
5)Implement the Cost Center Method for efficient cost allocation.
6)Use Activity-Based Costing (ABC) to calculate and allocate costs.
7)Apply cost accumulation systems to different production regimes.
8)Calculate and value joint production and by-products.
9)Interpret Cost-Volume-Profit (CVP) relationships and apply the model in short-term planning.
10)Calculate and analyze variances based on standard costs for cost control.
Program
I – Management Accounting and Financial Accounting
II – Fundamental Concepts in Management Accounting
III – Components of Production Cost
IV – Inventory Costing Systems
V – Cost Center-Based Costing
VI – Activity-Based Costing (ABC)
VII – Production Cost Determination and Manufacturing Regimes
VIII – Joint Production
IX – Cost-Volume-Profit (CVP) RelationshipsX – Standard Costs
Internship(s)
NAO
Bibliography
Fundamental
1. Saraiva, A., Rodrigues, A., Coimbra, C., Fantasia, M., & Nunes, R. (2018). Contabilidade de gestão: Métodos de custeio e valorização deinventários (1ª ed.). Coimbra: Editora Almedina.
2. Saraiva, A., Rodrigues, A., Coimbra, C., Correia, E., Fantasia, M., & Nunes, R. (2022). Contabilidade de gestão: Métodos de custeio evalorização de inventários – Exercícios (2ª ed.). Coimbra: Editora Almedina.
3. Caiado, A. C. P. (2020). Contabilidade analítica e de gestão: 77 exercícios e casos de aplicações resolvidos (9ª ed.). Áreas Editora.
Complementar
4. Drury, C. (2021). Management accounting for business (11th ed.). South-Western Cengage Learning.
5. Victor, J., et al. (2010). Temas de contabilidade de gestão: Os custos, os resultados e a informação para a gestão (3ª ed.). Lisboa: Editora Livros Horizonte.
6. Victor, J., et al. (2012). Temas de contabilidade de gestão: Gestão orçamental e medidas de avaliação do desempenho (3ª ed.). Lisboa: Editora Livros Horizonte.