ISMAT 5017

Management Accounting

• ApresentaçãoPresentation

  Management Accounting is a essencial part of the global information system of companies and nonprofit organizations, being an internal type of accounting and decisive in the decision process. This curricular unit is intended for students to understand the terminology, instruments and techniques of Management Accounting that allow its implementation and operationalization. The formulation of problems and analysis of their results will be promoted. Given the practicality of the contents, several exercises / cases will be presented (proposed).
• ProgramaProgramme

  CH1 - Key Concepts 1. Financial Accounting and Management Accounting 2. Objectives and characteristics of Management Accounting 3. The importance of Management Accounting in the scope of entrepreneurship 4. The link between Management Accounting and Business Analytics 5. Expenses and income 6. Costs and their control 7. Relationship between costs and volume CH2 - Production Cost Calculation 1. Components of the industrial cost of products 2. Attribution of manufacturing overheads. Transformation Costs. 3. Costing Systems CH3 - Production cost assessment and manufacturing regimes 1. Industrial enterprises and manufacturing regimes 2. Costing by production orders (direct method) 3. Costing by processes or phases (indirect method) 4. Conjunct production
• ObjectivosObjectives

  LG1 - Know how to distinguish between cost accounting and financial accounting and understand the importance of cost accounting as a management tool. LG2 - Understand the importance and usefulness of Management Accounting in the scope of entrepreneurship. LG3 - Understand the important role that Management Accounting plays in Business Analytics processes. LG4 - Know how to calculate production costs, taking into account different manufacturing regimes. OA5 - Know the various costing systems and know how to apply them.
• BibliografiaBibliography

  CAIADO, António Pires (2020). Contabilidade Analítica e de Gestão, 9.ª Edição, Lisboa, Áreas Editora.
• MetodologiaMethodology

  Theoretical exposition of the main syllabus (S), together with practical examples (TM1). Resolution of practical cases (TM2). Continuous evaluation: 2 written tests (45% each). Participation/attendance (10%). For exemption from the final exam, students must have a final grade, in continuous evaluation, equal to or higher than 9,5.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não