Base Knowledge
Portuguese
Teaching Methodologies
In this curricular unit the following teaching methodologies are used:
1) Verbal Methodologies (saying), making use of pedagogical resources: Exposition, Explanation and Dialogue; 2) Active Methodologies (doing), making use of pedagogical resources: Exercise Sheets and Work Sheets.
Learning Results
It is expected that at the end of the curricular unit the student will be able to:
a) The production determine cost using the analysis center methodology;
b) Understand the interest of implementing a management control system;
c) Understand the concept of internal transfer pricing, the methods used to establish it and its importance;
d) Know and be able to apply different techniques to create budgets and to conduct a budget deviation analysis.
Program
1. Analytics Centers
1.1. Functional division of costs
1.2. Main and auxiliary analysis/cost centers
1.3. Distribution of costs across centers. Refunds
1.4. Homogeneous section method
2. Organization and management control
2.1. Organizational structure and responsibility centers
2.2. Responsibility center performance assessment criteria
2.3. Internal Transfer Pricing
3. Budget management and role of budgets
3.1. Concept and importance of budget
3.2. The budget process
4. Budgetary control
4.1. Calculation and analysis of deviations
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Anthony, R. N., & Govindarajan, V. (1998). Management Control Systems. Irwin McGraw-Hill
Caiado, A. C. P. (2020). Contabilidade Analítica e de Gestão. (9ª Edição). Áreas Editora.
Drury, C. (2021). Management and Cost Accounting. (Edition 11º). Editor: Cengage Learning.
Ferreira, D., Caldeira, C., Asseiceiro, J., Vieira, J., & Vicente, C. (2019). Contabilidade de Gestão-Estratégia de Custos e de Resultados-Casos Práticos. (2ª Edição). Editora: Rei dos Livros.
Horngren, B., & Foster, D. (1999). Management and Cost Accounting. Editor: Prentice Hall.
Jordan, H., Neves, J.C., & Rodrigues, J. A. (2011). O Controlo de Gestão – ao Serviço da Estratégia e dos Gestores. Áreas Editora.
Major, M. J., & Vieira, R. (2017). Contabilidade e Controlo de Gestão. (2ª edição). Escolar Editora.
Nabais, C., & Nabais, F. (2016). Prática de Contabilidade Analítica e de Gestão. Lidel.
Reis, H., & Rodrigues, J. (2014). Controlo de Gestão – ao Encontro da Eficiência. (2ª edição). Escolar Editora.
Saraiva, A., Rodrigues, A. I., Coimbra, C., Correia, E., Fantasia, M., & Nunes, R. (2019). Contabilidade de Gestão – Calculo de Custos e Valorização de Inventário. Editora: Almedina.