Base Knowledge
Basic knowledge of Financial Accounting.
Teaching Methodologies
The following teaching methodologies are used:
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 (do), using the pedagogical resources: resolution, individual or group, of practical cases.
Learning Results
It is expected that by the end of the curricular unit the student is able 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 each case;
c) identify and articulate the stages of the process of implementing a management accounting system in an organization.
Program
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. Production in course, defective and joint
6.1. Valuation of production in course
6.2. Valuation of defective production
6.3. Valuation of joint production
7. Articulation systems between financial and management accounting
7.1. Radical monist system
7.2. Dual accounting system
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
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
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Coelho, M. (2019). Contabilidade Analítica – cálculo e análise de custos para a gestão. Vida Económica.
Cruz, I., Coimbra, C., Abrantes, L., Alves, M. C. & Quesado, P. (2023). Contabilidade de Gestão Avançada – Gestão Estratégia de Custos e Avaliação do Desempenho. Almedina.
Ferreira, D., Caldeira, C., Vicente, C., Vieira, J. & Asseiceiro, J. (2019). Contabilidade de Gestão – Estratégia de Custos e de Resultados (2.ª Edição). Rei dos Livros.
Ferreira, D., Vicente, C., Asseiceiro, J., Vieira, J. & Caldeira, C. (2016). Contabilidade de Gestão – Estratégia de Custos e de Resultados – Casos práticos -Vol I. Rei dos Livros.
Franco, S., Oliveira, A., Morais, A., Oliveira, B., Lourenço, I., Major, M., Jesus, M. & Serrasqueiro, R. (2008). Temas de Contabilidade de Gestão – Os Custos, os Resultados e a Informação para a Gestão (4.ª Edição). Livros Horizonte.
Nabais, F., Nabais, C. (2016). Prática de Contabilidade Analítica e de Gestão. Lidel Editora.
Saraiva, A., Nunes, R., Fantasia., Rodrigues, A. & Coimbra, C. (2018). Contabilidade de gestão – cálculo de custos e valorização de inventários. Edições Almedina.