Management Accounting

Recommended Prerequisites

N.A

Teaching Methods

Theoretical classes are essentially expositive, with concepts and methodologies systematically presented and critically analyzed, by using, whenever possible, illustrative examples. In practical classes, cases and exercises are solved and discussed.

The mixed regime, which students can choose as an alternative to purely completing the final exam, encourages a closer monitoring of the students ability to autonomously solving practical questions and formulating hypothesis regarding the design of a cost accounting system suitable to a specific context.

 

Evaluation: General regime (final exam - 100%) or mixed regime (final exam – 70%; 3 assignments – 30%)

Learning Outcomes

The curricular unit aims primarily to present the key concepts, methodologies and tools that are essential to internally analyze the costs with the purpose of calculating the cost of producing a product or service, carrying out certain activities or running a department. The goal is to integrate cost accounting into a broader view, embracing its role in supporting planning and control decisions.

The unit intends to develop competencies in organizing and processing both financial and non-financial information, as well as in analyzing different decision scenarios. Based on an appropriate conceptual and methodological support, it is expected that students will be able to identify information needs and treat data with rigor and adaptability. Other competencies, such as giving support to decisions and elaborating short reports targeting different managerial levels, are also encouraged.

Work Placement(s)

No

Syllabus

1. Management Accounting: scope and purposes;

2. Cost Accounting: key concepts. Cost estimation and behavior;

3. Calculation of product and service costs: components and different methods of accumulating and allocating overhead costs;

4. Activity based costing;

5. Absorption and contribution systems: impacts on product and period income statements;

6. The use of cost information in decision making: cost-volume-profit analysis, pricing decisions, production scheduling and outsourcing;

7. Conception and implementation of a Cost Accounting System.

Head Lecturer(s)

Isabel Maria Correia Cruz

Assessment Methods

General regime
Exam: 100.0%

Mixed Regime
3 assignments: 30.0%
final exam : 70.0%

Bibliography

CAIADO, António Campos Pires — Contabilidade analítica e de gestão. 4ª ed. Lisboa: Áreas Editora, 2008. [BP 657 CAI]

DRURY, Colin — Management and cost accounting : student’s manual. 7th ed. London: South Western/Cengage Learning, 2008.

INNES, John ; MITCHELL, Falconer — Custeio baseado nas actividades : um guia prático. Lisboa: Monitor, 2002. [BP 658.15 INN]

INTRODUCTION to management accounting. Charles T. Horngren [et al.] 14th ed. Upper Saddle River : Pearson Prentice-Hall, 2008. [BP 657 INT]

JORGE, Susana Margarida ; SÁ, Patrícia Moura e, ; COSTA, Belmiro Moita da Costa — Comunicações apresentadas na Conferência o Sistema de Custeio Baseado nas Atividades como Instrumento de Gestão. Coimbra: FEUC, 1998. [BP 658.15 JOR]

PEREIRA, Carlos Alberto Caiano; DOMINGOS, Victor, FRANCO, Seabra — Contabilidade analítica. 6ª ed. Lisboa: Ed. do A., 1994. [BP 657 PER].