Contabilidade de Gestão

Previous knowledge of Financial Accounting.

The following teaching methodologies are used in this curricular unit:

1) verbal methodologies (say), using the pedagogical resources: exposure, explanation and dialogue;

2) intuitive methodologies (show), using the pedagogical resources: demonstration and audiovisual;

3) active methodologies (to do), using the pedagogical resources: resolution, individual or group, of practical cases.

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) identify and apply the criteria and methods for valuing the manufactured product, or the service provided, appropriate to the specific case;

c) identify and articulate the stages of the process of implementing a management accounting system in an organization.

1 – Introduction

1.1 – Management accounting and financial accounting: the insufficiency of financial accounting

1.2 – Scope and objectives of the management accounting

1.3 – Of the industrial accounting to the management accounting

2 – Fundamental concepts

2.1 – Cost stages: from prime cost to economic-technical cost

2.2 – Cost of production in course, manufactured, finished and sold

2.3 – Costs classification

3 – Components of the production cost or service provided

3.1 – Direct materials

3.2 – Labor: direct and indirect, hourly rate and theoretical rate of labor charges

3.3 – General manufacturing costs and indirect production costs

4 – Production costs and manufacturing schemes

4.1 – Direct or costing method for production orders

4.2 – Indirect or process costing method

5 – Production costs and costing systems

5.1 – Total costing system

5.2 – Variable costing system

5.3 – Rational costing system

5.4 – Costing alternatives and impact on results

5.5 – Break even point

5.6 – Contribution margin and safety margin

5.7 – Effects of the turnover mix

6 – Activity based costing (ABC)

6.1 – Limitations of traditional costing systems

6.2 – Fundamentals of ABC

6.3 – Implementation of ABC

7 – Production in course, defective and joint

7.1 – Valuation of production in course

7.2 – Valuation of joint production

7.3 – Valuation of defective production

8 – Design of a management accounting system

8.1 – Phases of implementing a management accounting system: survey, preparation of an organization book, discussion of the book with the responsible, implementation

1. The approval in this curricular unit can be obtained by two processes:

a) Periodic evaluation, consisting of three tests:

     (1) The first, will be carried out on a date to be agreed, and will have a weighting of 35% in the final grade;

     (2) The second, will be carried out on a date to be agreed, and will have a weighting of 35% in the final grade;

     (3) The third will be carried out on the date set for that purpose in the exam map for the 2nd semester of the current school year, to be published by the competent body, and will have a weighting of 30% in the final grade.

     (4) the first and the second test focus on the contents taught until the week preceding its realization;

     (5) For approval, the weighting of the three tests must result in a minimum score of 9,5 values and no minimum score is required in any test.

b) Evaluation by exam, which consists of an exam on the entire program of the curricular unit, to be carried out in periods: (1) normal, (2) appeal, (3) special or (4) others, which may to be defined by legally and statutory competent bodies, with a minimum classification of 9,5 values for approval.

2. All referred classifications are reported on a scale from zero (0) to twenty (20) values.

3. During assessments, the use of calculators with word processing mode, mobile phones, and smartwatches will not be permitted.

4. Omissions and doubts regarding interpretation will be resolved in accordance with the Academic Regulation of the 1st Cycle of Studies of Escola Superior de Tecnologia e Gestão de Oliveira do Hospital and / or in accordance with the Academic Regulation of the 1st Cycle of Studies of Instituto Politécnico de Coimbra, both in their current wording.

NAO