Contabilidade de Gestão II

Basics of management accounting

Teaching will be based on lectures and practical classes with discussion and resolution of exercises in the classroom.

The research work is developed throughout the semester under the guidance of the professor.

It is expected that by the end of the course each student is entitled to:

a) Determine the cost of production using the analysis centers methodology;

b) Understand the importance of implementing management control systems;

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.

1. Analysis centers

1.1.Functional division of costs

1.2.Main and auxiliary analysis/cost centers

1.3.Sharing of costs among the centres. refunds

1.4.Method of homogeneous sections

       2. Management organization and control

2.2. Organizational structure and responsibility centers

2.3. Criteria for evaluating the performance of responsibility centers

2.4. Internal transfer pricing

       3. Budget management and the role of budgets

3.1. Concept and importance of budget

3.2. The budget process

        4. Budget control

4.1 Calculation and analysis of deviations

NAO

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.

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.

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. Exercícios. Editora Almedina.