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 each student is entitled 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
Caiado, A. C. P. (2020). Contabilidade Analítica e de Gestão (9.ª Edição). Áreas Editora.
Coelho, M. (2019). Contabilidade Analítica – cálculo e análise de custos para a gestão. Vida Económica.
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.