Base Knowledge
This curricular unit requires solid knowledge of Financial Accounting since management accounting is based on elements of financial accounting, namely costs and income.
Teaching Methodologies
Teaching method for the development of skills using computerized didactic material and other active teaching techniques that will be sought to be incorporated into the classroom, where the use of e-learning appears as the virtual learning method and students will interact not only with the teacher, but also with each other.
Learning Results
Objectives
Recognize the limitations of Financial Accounting and identify the usefulness of Management Accounting.
Master the techniques and tools resulting from the new developments in Management Accounting, as a management system focused on the decision-making process in organizations.
Understand the Management Accounting subsystem, which has made its application mandatory for all public entities covered by the general regime of the Accounting Standardization System for Public Administrations (SNC-AP).
Analyze the various theoretical concepts covered by NCP 27 – Management Accounting of the SNC-AP.
Understand the importance of management accounting in public administration and the various concepts of costs and costing systems.
Understand the practical application of the ABC (Activity Based Costing) system to different types of activities and public entities.
Skills to be developed:
After studying this course students should have the following skills:
Distinguish between Direct and Indirect Expenses; Incorporable and Non-Incorporable Expenses; Fixed and Variable Expenses; Subactivity Expenses; Administrative Expenses and Total Costs.
Understand the allocation of asset costs through the various costing systems, recognize and allocate indirect costs to the respective cost objects, according to the various criteria for allocating and allocating indirect costs.
Identify and understand the specificities of the activities carried out by the Public Entities indicated by NCP 27: Education; Health and Local Authorities, using the ABC method.
Program
1 Management Accounting in Public Administration – Standard 27
1.1 Historical Evolution of Accounting and Management
1.2 Objectives of the information produced
1.3 Qualitative characteristics of the information produced
1.4 The Chart of Accounts – Class 9 Accounts
1.4.1 The Chart of Accounts
1.4.2 Class 9 Accounts
1.5 Disclosures
2 Costs and Expenses
2.1 Direct and Indirect Spending – Concept
2.2 Incorporable and Non-Incorporable Expenses
2.3 Fixed and Variable Expenses
2.4 Subactivity Expenses
2.5 Administrative Expenses
2.6 Total Costs
3 Costing Systems
3.1 Total Costing System
3.2 Variable Costing System
3.3 Direct Costing System
3.4 Rational Costing System
3.5 Standard Cost
4 Imputation and Allocation of Indirect Costs – Criteria
4.1 Traditional Systems
4.2 Method of Homogeneous Sections
4.3 Activity-Based Costing System (ABC)
5. Specific Applications of the ABC Method
5.1 Education subsector
5.2 Health sub-sector
5.3 Local authorities
6 – The Time-Driven Activity-Based Costing System
6.1 – Activity Cost Drivers and the Origin of Time Driven Activity Based Costing
6.2 – From ABC to Time Driven Activity Based Costing
6.3 – Advantages and Disadvantages of Time Driven Activity Based Costing
6.4 – The Time driven-ABC methodology
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Fundamental Bibliography
Silva, R. (2021). Manual de Apoio à Disciplina de Contabilidade de Gestão das Entidades Públicas – Elaboração Própria
Decreto-Lei n.º 192/2015, de 11 de setembro. Diário da República nº 178 – I Série.
Comité de Normalização Contabilística Pública (CNCP) (2017). Manual de implementação do SNC-AP 2.ª versão. Lisboa: CNC.
Complementary Bibliography
Caiado, A. C. P. (2020). Contabilidade analítica e de gestão. (9.ª Ed). Lisboa: Áreas Editora.
Cooper, R. e R. S. Kaplan (1988), Measure costs right: make the right decisions, Harvard Business Review, 66(5), 96-103.
Dejnega, O. (2011), Method time driven activity based costing–literature review. Journal of Applied Economic Sciences (JAES), 1(15), 9-15.
Ferreira, D., Caldeira, C., Asseiceiro, J., Vieira, J., & Vicente, C. (2017). Contabilidade de gestão – Estratégia de Custos e Resultados Casos Práticos – Volume I. Sintra: Rei dos Livros.
Jordan, H., das Neves J. C. e Rodrigues, J. A. (2015). C.B.A. – Custeio Baseado nas Atividades. In Jordan, H., das Neves J. C. e Rodrigues, J. A. (10.º Ed.), O Controlo de Gestão ao Serviço da Estratégica e dos Gestores (cap 4, pp. 176-193). Lisboa: Áreas Editora, SA.
Kaplan, R.S. & Anderson, S.R. (2007). Time driven activity-based costing – A simpler and morepowerful path to higher profits. Boston, MA: Harvard Business School Press.
Nabais, C. & Nabais, F. (2016). Prática de Contabilidade Analítica e de Gestão. Lisboa: Lidel.Ordem dos Contabilistas Certificados (2017). Contabilidade de Gestão no SNC-AP (NPC 27). Lisboa: OCC
Ordem dos Contabilistas Certificados (2019). Contabilidade de Gestão no SNC-AP (NPC 27). Lisboa: OCC.
Ordem dos Contabilistas Certificados (2020). Transição para o SNC-AP. Lisboa: OCC.
Szychta, A. (2010), Time-driven activity-based costing in service industries. Social Sciences, 1(67), 49-60.