Teaching Methodologies
The following teaching-learning methodologies (TM) will be used:
TM1 – Theoretical and expository classes: Presentation of fundamental concepts and tools of strategic management accounting.
TM2 – Discussion of practical cases and problem solving: Application of concepts in real or simulated situations, promoting critical analysis.
TM3 – Group work: Research and development of topics related to the course unit, with oral presentation.
TM4 – Challenges/Questions in class: Regular proposals for practical exercises or reflective questions, to be solved individually or in groups.
TM5 – Self-study: Encouraging reading and analysing support materials and research to reinforce the content presented in class.
Learning Results
Learning Objectives (LO):
LO1. Analyse the role of management accounting as strategic support in decision-making.
LO2. Explore management control methodologies and tools that support the formulation and implementation of organisational strategies.
LO3. Develop a critical view of the integration of management accounting into strategic value creation processes.
Competences to be developed (C):
C1. Apply management accounting techniques in the strategic alignment of organisations
C2. Analyse and interpret strategic performance reports
C3. Know management control systems and their strategic application
C4. Identify and quantify critical success factors
C5. Critical capacity to evaluate and propose practices that increase the value of the organisation.
Program
P1 Introduction to Strategic Management Accounting
1.1 Fundamental concepts and evolution of strategic management accounting
1.2 Differences between traditional and strategic management accounting
P2. Strategic management accounting tools
2.1 Value chain and cost analysis along the chain
2.2 Activity-Based Management cost analysis
2.3 Strategic benchmarking
P3. Strategic management control systems
3.1 Key performance indicators aligned with organisational strategies
3.2 Results-based control and accountability
P4. Strategic Cost Management
4.1 Target Costing
4.2 Cost management for innovation and differentiation
4.3 Analysing costs and prices in a competitive context
P5. Organisational Performance and Value Creation
5.1 Measuring and evaluating strategic performance
5.2 Integrated reports and sustainable value creation
5.3 Practical cases of strategic application
Internship(s)
NAO
Bibliography
– Anthony, R. N., & Govindarajan, V. (2020). Management Control Systems. McGraw-Hill Education.
– Blocher, E., Stout, D., Cokins, G. (2013). Cost Management: A Strategic Emphasis, McGraw-Hill, McGraw-Hill International Edition, Nova
York
– 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.
– Drury, Colin, (2021), Management & Cost Accounting, 11th Edition, Cengage Learning EMEA, Londres, Reino Unido.
– Ferreira, D., Caldeira, C., Vicente, C., Asseiceiro, J., & Vieira, J. (2019). Contabilidade de gestão: Estratégia de custos e de resultados.
Rei dos Livros.
– Horngren, C. T., Datar, S. M., & Rajan, M. (2021). Cost Accounting: A Managerial Emphasis. Pearson Education.