Contabilidade de Gestão III

Base Knowledge

Portuguese

Teaching Methodologies

Teaching will be based on lectures and practical classes with discussion and resolution of exercises in the classroom. The research work is carried out throughout the semester under the guidance of the professor of the respective curricular unit.

Learning Results

Have the knowledge to implement a Management Control system, know how to analyze the corroborations and interconnections between the accounting systems of planning and management control and between these and budget management. Understand different techniques in the construction of budgets with emphasis on the corporate budget and the consequent management control to analyze performance and interpret deviations, taking into account the implementation of corrective measures.

Program

2. Syllabus:

2.1 Introduction
2.1.1 Framework and principles of management control
2.1.2 Management control marketing approach
2.1.3 Stages of evolution of management control systems
2.1.4 Management control and decision support

2.2. Management control and decision support
2.2.1 The objectives of financial information for management
2.2.1. Cost and margin segmentation systems
2.2.2. Results tabulation models
2.2.3. Activity-based costing (ABC)
2.2.4. Alternative management control models: “Total Quality Management”, “Just in Time”, “Economic Order Quantities” and “Benchmarking”.

2.3. The planning and management control functions
2.3.1. Types of planning (long, medium and short term)
2.3.2. Stages in planning
2.3.3. Budget control in monitoring compliance with financial objectives
2.3.4. Monitoring and performance management systems: “Tableau de Bord” and “Balanced Scorecard”.

2.4 Design and implementation of a management control system.

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). Gestão e contabilidade de custos. (11ª Edição) editor: Cengage Learning.

Horngren, B., & Foster, D. (1999). Management & Cost Accounting, Ed. Prentice Hall.

Jordan, H., Neves, J.C., & Rodrigues, J. A. (2011). O Controlo de Gestão – ao serviço da estratégia e dos gestores, Áreas Editora.

Saraiva, A., Rodrigues, A.I., Coimbra, C., Correia, E., Fantasia, M., & Nunes, R. (2019). Contabilidade de Gestão – Cálculo de custos e valorização de inventário. Exercícios. Editora Almedina.