Learning Results
Supporting masters in identifying new trends in Management Accounting. Reflect critically and depth on concepts and techniques of management accounting, confronting different opinions and experiences of masters. Sensitize students to the aspects of greatest interest in the current accounting perspective of organizations cost management, bearing in mind the current context of change and turbulence, and for economic, social, human and environmental accounting, namely a dynamic change of behavior of the elements and teams of organizations.
Program
1. MANAGEMENT COSTS: The Management Accounting and Cost Management. Nature of Cost Management – functions of management and cost management. Management Accounting: its evolution and importance of MIS. New trends in Management Accounting. 2. MANAGEMENT COSTS FOR PLANNING, DECISION AND OPERATIONAL CONTROL: The estimation of cost. Cost management and decision making. Modelling of the result: Cost-Volume-Profit analysis. Control of Productivity. Relations with Quality Management and Reengineering. 3. MODERN CONCEPTS OF MANAGEMENT COSTS: Traditional and Strategic Cost. The current business environment and contemporary management techniques. Activity Based Management. Target Costing. KaizenCosting. Theory of Constraints. Life–cycle Costing. Total Quality Management. Just in time ( Blackflush costing). Costs of Time – the time as a competitive advantage. 4. ENVIRONMENTAL MANAGEMENT ACCOUNTING
Internship(s)
NAO
Bibliography
Blocher, Ed, Stout, David, Cokins, Gary e Chen, Kung (2008), Cost Management: A Strategic Emphasis, 4th Edition, McGraw-Hill International Edition, Nova York. Drury, Colin, (2008), Management & Cost Accounting”, 7th Edition, International Thomson Business Press, Londres. Garrison, Ray H. Noreen, Eric W. e Brewer, Peter (2007), Managerial Accounting, 12th Edition, McGraw-Hill, Londres. Hansen, Don e Mowen, Maryanne (2007), Management Accounting, 8th Edition, South- Western College Publishing; Cincinnati, Ohio. Horngren, Charles T., Foster, George, Datar, Srikant, Rajan, Madhav e Ittner, Chris (2009), Cost Accounting: A Managerial Emphasis, 13th Edition, Prentice Hall International Editions, Upper Saddle River, Nova Jersey.