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IPLUSO 18151

Management Accounting

Accounting and Management
  • ApresentaçãoPresentation
    The UC aims at the conceptual study and practical application of cost accounting or analytics in an enterprise and is a subsystem of the management information and control system. Its scope is the economic structure of an organization, identifying the segments (products, services, organic units, etc..) who create value and those who have a negative contribution. It has thus as a great objective provided economic information to managers so that they can make rational decisions and evaluate the performance of the organization.
  • ProgramaProgramme
    1.Cost accounting or analytics, a management tool 2.Components and processes for determining production costs 3.Distribution of indirect costs by products. Actual or theoretical share of expenditure manufacturing generals. 4. The production regimes and the necessary adaptation of the accounting process. Joint production, direct and indirect method, production in manufacturing paths. 5. The method of cost centres. 6.Cost assessment systems. Total, variable, rational, real or pre-defenced cost cost. 7.The Balanced Scorecard.
  • ObjectivosObjectives
    Basically, it is intended that students learn the main outputs that may be generated by cost accounting, or analytical, (results by functions, by products, by activities, by markets, operating costs of organic units/cost centres...) to how they are obtained and their importance to decision makers. Important that students understand the full practical component relating to the application of the concepts of the cost accounting system and the interface with financial accounting.
  • BibliografiaBibliography
    FERREIRA, Domingos - CONTABILIDADE DE GESTÃO-Estratégia de Custos e Resultados, 1ª edição, 2014. HORNGREN, Charles-COST ACCOUNTING- A Managerial Emphasis, 14ªedição DRURY,Colin- MANAGEMENT ACCOUNTING. CAIADO, Antonio - CONTABILIDADE ANALITICA E DE GESTÂO., 2011. MALL, Carlos, KAPLAN, Robert S., MEIJEM, Sylvia e GIMÉNEZ, Carlos, Contabilidad de Costos y Estrtégica de Gestion, ed. Prentice Hall Ibéria, Madrid PEREIRA, Carlos Caiano e Franco, Vitor, Contabilidade Analitica, 4,ª ed. 1994 KAPLAN, Robert A. e ATKINSON, Anthony A., Advanced Management Accouting, 3.ª ed., Prentice - Hall Int. 1990
  • MetodologiaMethodology
    The teaching method is based fundamentally on the practical component. However, in the approach of each new chapter is always carried out a theoretical presentation that incorporates the new concepts which will be explored at a later stage in the context of the case study. Available to students between 17 and 20 practical cases (2 to 3 per chapter) that will be studied and resolved in mentioned practical lessons.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não