IPLUSO 7025

Management Accounting II

• ApresentaçãoPresentation

  This curricular unit aims to provide knowledge and application of management accounting techniques, with the aim of preparing information to support the managers decision-making process.
• ProgramaProgramme

  Costing Systems, Inventory Valuation and Profitability Analysis; (SC1) Information for decision making; (SC2) Basic Costing and Standard Costs; (SC3) Budget Planning and Management; (SC4) Control and Analysis Deviations. (SC5)
• ObjectivosObjectives

  This UC aims to promote the assimilation of knowledge and the acquisition of the competences that are listed: Understand the strategic and operational decision processes. (LO1) Managing the application of different costing systems. (LO2) Distinguish the use of actual costing from theoretical. (LO3) Understand the importance of the planning function in the management of organizations. (LO4) Understand the context of budget management with management tool. (LO5) Determine the budget management process. (LO6) Understand the budget process as a control and analysis tool. (LO7)
• BibliografiaBibliography

  Ferreira, D., Caldeira, C., Asseiceiro, J., Vieira, J., Vicente, C., 2019, Contabilidade de Gestão Estratégia de custos e de resultado. 2ª Edição. Rei dos Livros, ISBN 9789898823892. Datar, S., Rajan, M., 2021, Horngren's Cost Accounting: A Managerial Emphasis, Global Edition, 17th edition, Pearson, ISBN-13: 9781292363202.
• MetodologiaMethodology

  Exemplification of the use of Microsoft Office tools to produce information, applied in practical cases used in class.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não