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IPLUSO 5017

Management Accounting

Tourism Business Management
  • ApresentaçãoPresentation
    This curricular unit aims to provide fundamental knowledge and the application of management accounting techniques, with the objective of elaborating information to support the decision-making process of managers.
  • ProgramaProgramme
    1 - Scope and Objectives of Management Accounting; 2 - Classification of Expenses; 3 - Clearance of Production Costs and Manufacturing Process; 4 - Departmentalization of Expenses; 5 - Design of Management Accounting Systems.
  • ObjectivosObjectives
    1 - Understand the leading role of management accounting and its importance for different levels of management in the production of information in order to support managers in business management activities.  2 - Understand the different components of production costs, their processes and their accounting, taking into account their rationalization. 3 - Understand and apply the different costing techniques and accumulation and allocation methodologies for costing and valuation for inventory valuation, pricing and profitability assessment. 4 - Raise awareness of complementary costing systems, aiming to define a costing system appropriate to the business of each company
  • 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. Martins, A., Santos, L., Gomes, C., Malheiros, C., 2022, “Contabilidade de Gestão Aplicada ao Turismo”, Editora Almedina, ISBN 9789894007852.
  • MetodologiaMethodology
    It is intended that students combine theoretical knowledge with the practical application of the concepts learned, given the high adherence of the themes of the syllabus to organizational reality. Thus, the teaching methodology is based on the following vectors: a. Exposition of themes with exemplary framework providing a participatory intervention of students; b. Resolution of cases of practical application, in group or individually, with presentation and / or collective resolution; c. Research and individual study for class preparation or case studies.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não