Teaching Methodologies
Classes are theoretical-practical, using an expository methodology to present the theoretical aspects of the program contents, supported by a methodology focused on solving practical cases particularly suitable to complement the problems developed and essential for consolidating knowledge.
Learning Results
This UC aims to provide the student with management accounting, budgeting and control techniques, as instruments at the service of management and to support the decision-making process. It is intended that the student understands the importance of operational and financial information as a fundamental instrument in the process of achieving the defined objectives, monitoring the activities carried out and the resources used, which influence the knowledge and attitudes of managers. With the knowledge taught, it is intended that at the end of the curricular unit, the student will be able to: a) Know, apply and adapt the different methods of distributing industrial and non-industrial indirect costs across different cost objects, namely multiple distribution methods by cost centers and activities; b) Develop knowledge and techniques related to preparing budgets by functions and responsibility centers and their control, in conjunction with strategic and operational planning, from a perspective of using the budget as a forecast management tool; c) Highlight the importance of benchmarking in the context of budget preparation and evaluation of standards. d) Integrate the issue of determining and analyzing deviations in all responsibility centers of a profit-oriented organization, whether industrial, commercial or service. e) Establish a methodology for implementing a cost and budget management system.
Program
1. SCOPE AND OBJECTIVES OF MANAGEMENT ACCOUNTING
2. INDIRECT COSTS TREATMENT METHODS
2.1. Cost Center Method:
2.1.1. Criteria for dividing the entity into cost centers
2.1.2. How the cost center method works
2.2. Activity-Based Costing:
2.2.1. Guiding principles
2.2.2. Basic concepts
2.2.3. Implementation and use of the ABC method
3. THE BUDGETING PROCESS
3.1. Main Concepts
3.2. The Role of Budget Management
3.3. Budget sequence: by Functions and Responsibility
3.4. Obstacles to the Budget Process
4. BUDGETARY CONTROL
4.1 The Process and Characteristics of Budgetary Control
4.2 Diagnosis of Deviations by Responsibility and Cause
4.3 Budgetary Control Reports
4.4 Limitations of Budgetary Control
Internship(s)
NAO
Bibliography
a. Saraiva, A., Rodrigues, A., Coimbra, C., Fantasia, M. e Nunes, R., (2018), Contabilidade de Gestão – Cálculo de Custos e Valorização de Inventários, 1ª edição, Editora Almedina, Coimbra.
b. Saraiva, A., Rodrigues, A., Coimbra, C., Fantasia, M. e Nunes, R., (2019), Contabilidade de Gestão – Cálculo de Custos e Valorização de Inventários, Exercícios, 1ª edição, Editora Almedina, Coimbra.
c. Jordan, H., J. C. Neves, e J. A. Rodrigues (2021), O Controlo de Gestão ao Serviço da Estratégia e dos Gestores, 11ª Edição, Áreas Editora.
d. Cruz, I., Coimbra, C., Abrantes, L., Alves, M.C. e Quesado P. (2023), Contabilidade de Gestão Avançada – Gestão Estratégica de Custos e Avaliação do Desempenho, Edições Almedina.
e. Garrison, Ray, H, Noreen, Eric W. e Brewer, Peter C.(2015), Managerial Accounting, 15th Ed. McGraw-Hil.