Teaching Methodologies
Taking into account the objectives and skills to be acquired, this curricular unit is composed of two components, one of a theoretical nature and the other prominently practical.
Of the theoretical component, the use of content exposition stands out, which will be carried out in addition to demonstrations in class, with the use of debates and discussions, class questions and challenges.
The practical component will be implemented using dynamic teaching methods, namely Problem-Based Learning, where students will be the protagonists of their own learning, in which they will assume the responsibility of being an active part of the process. In this way, students will be presented with problems associated with the reality of Central, Local and Regional Public Administration, confronting them with the variables necessary for the decision-making process and the different techniques to be used. With this methodology, students are led to problematization, reflection and will attribute meaning to their learning, as they obtain answers to the problems presented to them.
Learning Results
Management accounting is a fundamental component for managers’ decision-making. Therefore, and taking into account a variety of information needs of managers and public leaders in decision-making, it will be of special relevance in this curricular unit, to develop skills with regard to various cost and costing concepts, namely the total costing system of mandatory application and practical application of the activity-based costing system as provided for in NCP 27.
This curricular unit aims to obtain the necessary knowledge and skills for practical application in the following areas: in the process of preparing budgets; in planning and control functions; in justifying a cost reduction plan; in determining prices, tariffs and fees; in determining the production cost of fixed assets or goods and services; in measuring and evaluating performance and in the economic justification of management decisions.
Program
1. Introduction to Management Accounting
2. Fundamental Concepts of Management Accounting
2.1 Concepts and classification of costs
2.2 Components of Production costs
3. Cost accumulation methods
3.1 Total or absorption costing
3.2 Variable costing
3.3 Rational costing
3.4 Comparative analysis of systems
4. Cost Centers
4.1. Functional division of costs
4.2. Cost centers. Main and Auxiliary Centers
4.3. Primary and secondary distribution of costs between the Centres. Reciprocal benefits.
5. Activity-Based Costing (ABC) System
6. Management Accounting in Public Administration
6.1 Historical Evolution of Accounting and Management in the public sector
6.2 Public Accounting Standard 27 – Management Accounting
6.3 Qualitative Characteristics of the Information Produced
7. Public Accounting Standard 27
7.1 The Class 9 Plan and Accounts
7.2 The total costing system and NCP 27
7.3 Specific Applications of the ABC Method
Internship(s)
NAO
Bibliography
Comité de Normalização Contabilística Pública (CNCP) (2017). Manual de implementação do SNC-AP 2.ª versão. CNC.
Decreto-Lei n.º 192/2015, do Ministério das Finanças. (2015). Diário da República I Série, nº 178 Martins, Ana Lucas, (2017). Contabilidade de Gestão nas Administrações Públicas. Rei dos Livros.
Saraiva, Adélio, Rodrigues, Ana Isabel, Coimbra, Cláudia, Fantasia, Manuela, Nunes, Rosa (2018). Contabilidade de Gestão – Cálculo de Custos e Valorização de Inventários. Almedina Editora
Saraiva, Adélio, Rodrigues, Ana Isabel, Coimbra, Cláudia, Correia, Elisabete, Fantasia, Manuela, Nunes, Rosa (2022). Contabilidade de Gestão – Cálculo de Custos e Valorização de Inventários – Exercícios. Almedina Editora.
Ferreira, D.; Caldeira, C.; Asseiceiro, J.; Vieira, J. e Vicente, C. (2016). Contabilidade de Gestão Estratégia de Custos e de Resultados casos práticos – Volume I (1ª Ed.). Rei dos Livros.
Ferreira, D.; Caldeira, C.; Asseiceiro, J.; Vieira, J. e Vicente, C. (2016). Contabilidade de Gestão Estratégia de Custos e de Resultados casos práticos – Volume II. (1.ª Ed.). Rei dos Livros.
Caiado, A. C. P. (2020). Contabilidade Analítica e de Gestão. (9.ª Ed). Áreas Editora.