Base Knowledge
N/A
Teaching Methodologies
The following teaching methodologies are used in this curricular unit:
1) verbal methods (say), making use of the following educational resources: exposition, explanation and dialogue;
2) intuitive methodologies (show), making use of the following educational resources: demonstration and audiovisual resources;
3) active methodologies (do), making use of the following resources: individual or group work.
Learning Results
It is expected that by the end of the curricular unit each student is entitled to:
a) understand the complementarity of management accounting in relation to financial accounting;
b) value the product or service provided appropriately;
c) implement a system of management accounting in an organization.
Program
1. Introduction
1.1. Management accounting and financial accounting: the insufficiency of the financial accounting
1.2. Scope and objectives of the management accounting
1.3. The management accounting and the process management
1.4. Of the industrial accounting to the management accounting
2. Fundamental concepts
3. Components of the production cost/service provided
4. Production cost and manufacturing schemes
5. Production cost and costing systems
6. Cost centers
7. Production in process of manufacturing, defective production and joint production
8. Articulation systems between financial accounting and management accounting
9. Design of a system of the management accounting
Grading Methods
- - Theoretical-practical test - 35.0%
- - Theoretical-practical test - 30.0%
- - Theoretical-practical test - 35.0%
- - Theoretical-practical test - 100.0%
Internship(s)
NAO
Bibliography
Caiado, A. C. P. (2015). Contabilidade analítica e de gestão (8.ª Edição). Lisboa: Áreas Editora.
Ferreira, D., Caldeira, C., Vicente, C., Vieira, J. & Asseiceiro, J. (2014). Contabilidade de gestão – estratégia de custos e de resultados. Rei dos Livros.
Jordan, H., Neves, J. & Rodrigues, J. (2011). O controlo de Gestão – ao serviço da estratégia e dos gestores (9.ª Edição). Áreas Editora.
Franco, S., Oliveira, A., Morais, A., Oliveira, B., Lourenço, I., Maria, J., Jesus, M. & Serrasqueiro, R. (2008). Temas de contabilidade de gestão – os custos, os resultados e a informação para a gestão (4.ª Edição). Livros Horizonte.