Advanced Management Accounting

Será utilizada uma metodologia expositiva dos principais conceitos e fundamentos teóricos, acompanhada pela resolução de casos práticos, permitindo assim aos alunos uma melhor compreensão da sua aplicação à gestão de custos nas organizações. 

1. Support the Master’s students in identifying new trends in Management Accounting;
2. Reflect critically and thoroughly, concepts and techniques of management accounting, comparing the
different views and experiences of the masters;
3. Sensitize students to:
• The most interesting aspects of the timeliness of accounting in a management perspective of organizations,
bearing in mind the current context of change and turbulence;
• The economic, social, human and environmental accounting, particularly in a dynamic of change of the
elements of organizations and teams

1. Management accounting: evolution and importance in the MIS;
2. New trends in Management Accounting;
3. Costing Systems: Traditional and contemporary;
4. Modelling of the result;
5. Strategic management accounting
6. Management costs for planning and decision
7. Cost Management for Operational Control and Management
8. Cost-Goal (“Target Costing”) – costs from the market. The “Kaizen Costing,” and Value Engineering
9. Theory of Constraints – the management of bottlenecks
10. Funding for the Life Cycle – the importance of “design
11. Environmental Management Accounting

NAO

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.