Contabilidade de Gestão e Sistemas de Controlo

Base Knowledge

Basic knowledge in portuguese and mathematics.

Teaching Methodologies

In this curricular unit, the following teaching methodologies are used:

1) Verbal methodologies (say), making use of pedagogical resources: exposition, explanation and dialogue;

2) Intuitive methodologies (show), making use of pedagogical resources: demonstration and audiovisual;

2) Active methodologies (doing), making use of pedagogical resources: individual or group resolution of exercises/practical cases.

Learning Results

It is expected that at the end of the course each student will be able to:

a) Understand the role and importance of accounting as an information system and understand the complementarity of management accounting in relation to financial accounting;

b) Recognize the importance of information for the decision-making process;

c) Know how to assess the complementarities and interconnections between the accounting systems of planning and management control and understand the concept of responsibility centers and internal transfer pricing.

Program

1. Fundamental concepts of accounting

1.1. Assets, liabilities and owner`s equity

1.2. Expenses, income and results

1.3. The balance sheet and income statement

2. Introduction to management accounting

2.1. Fundamental concepts

2.2. Cost classification

2.3. Industrial cost components

2.4. Industrial cost estimation

2.5. Cost/Volume/Result Analysis

3. Introduction to management control

3.1. Relevant costs for decision making

3.2. The Theory of Limitations or Constraints (TOC)

4. Organization and management control

4.1 Centers of responsibility

4.2. Internal transfer pricing

5. Budget planning and management

Curricular Unit Teachers

Internship(s)

NAO

Bibliography

Borges, A., Rodrigues, A., & Rodrigues, R. (2014). Elementos da Contabilidade Geral (26.ª ed.). Áreas Editora.

Caiado, A. C. Pires (2020). Contabilidade analítica e de gestão (9.ª ed.). Áreas Editora.

Jordan. H., Neves, J.C., & Rodrigues, J.A. (2015). O Controlo de gestão – ao serviço da estratégia e dos gestores (10.ª ed.). Áreas Editora.

Lourenço, I., Morais, A.I., & Lopes, A.I. (2018). Fundamentos de Contabilidade Financeira – Teoria e casos (2.ª ed.). Edições Sílabo 

Major, M. J. & Vieira, R. (2018). Contabilidade e controlo de gestão (2.ª ed.). Escolar Editora .

Nabais, F. & Nabais, C. (2016). Prática de Contabilidade Analítica e de Gestão. Lidel Editora.

Pires, J. & Gomes, J. (2015). SNC – Sistema de Normalização Contabilística: Teoria e Prática (5.ª ed.). Vida Económica.

Reis, H. & Rodrigues, J. (2014). Controlo de gestão – ao encontro da eficiência (2:ª ed.). Escolar Editora.