Management Accounting for Public Entities

Teaching method for the development of skills using computerized didactic material and other active teaching techniques that will be sought to be incorporated into the classroom, where the use of e-learning appears as the virtual learning method and students will interact not only with the teacher, but also with each other.

With regard to assessment, this includes participation in classes and the completion of a knowledge assessment test after the teaching period of the curricular unit.

  In this way, 1 Written Test will be held, which represents 90%.

Participation in classes involves performing 1 practical exercise – 10%

  Final assessment, according to the exam periods approved by ISCAC.

The Accounting Standardization System for Public Administrations comprises the Management Accounting subsystem, which made its application mandatory to all public entities covered by the general regime of the SNC-AP.

The curricular unit – Management Accounting for Public Entities aims to analyze the various theoretical concepts established in NCP 27 – Management Accounting, namely:

– Reinforce the role and importance of management accounting in improving the quality of the information provided for management and decision making;

– To apprehend and put into practice the most adequate costing methods and systems to the reality of the public sector;

– Analyze and distinguish the models of disclosure of management accounting information in different sectors of public administration – Health, education and local authorities.

1 Management Accounting in Public Administration – Standard 27

1.1 Historical Evolution of Accounting and Management

1.2 Objectives of the information produced

1.3 Qualitative characteristics of the information produced

1.4 The Chart of Accounts – Class 9 Accounts

1.4.1 The Chart of Accounts

1.4.2 Class 9 Accounts

1.5 Disclosures

2 Costs and Expenses

2.1 Direct and Indirect Spending – Concept

2.2 Incorporable and Non-Incorporable Expenses

2.3 Fixed and Variable Expenses

2.4 Subactivity Expenses

2.5 Administrative Expenses

2.6 Total Costs

3 Costing Systems

3.1 Total Costing System

3.2 Variable Costing System

3.3 Direct Costing System

3.4 Rational Costing System

3.5 Standard Cost

4 Imputation and Allocation of Indirect Costs – Criteria

4.1 Traditional Systems

4.2 Method of Homogeneous Sections

4.3 Activity-Based Costing System (ABC)

5 Specific Applications of the ABC Method

5.1 Education subsector

5.2 Health sub-sector

5.3 Local authorities

NAO