ISLA IPGT 6865
Analytical Accounting II
Business Management
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ApresentaçãoPresentationManagement Accounting provides key data to managers for planning and controlling, as well as costing products, services, and customers. Management Accounting measures and reports financial and nonfinancial information that helps managers make decisions to fulfill the goals of an organization. In this sense, the objectives of this course, Management Accounting II, are to provide studants with competences to use costs in supporting decision making.
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ProgramaProgrammeLooking back to Management Accounting I Basic cost terms and concepts Cost systems Costing systems Full costing or absortion costing, rational costing and variable costing Variable costing and decision making Cost-Volume-Profit (CVP) analysis CVP analysis as a tool for decision making Accounting systems Monist systems Dualist systems Management Accounting and decision making - new apptoaches Activity-Based Costing (ABC) Main applications of ABC Target Costing Management Accounting, planning and magement control The planning process and budgets Standard costing
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ObjectivosObjectivesAt the end of the curricular unit, students are expected to have acquired the following skills: Understand and use the various costing systems; Use the Cost-Volume-Profit (CVP) analysis for decision making; Understand and apply the activity-based costing (ABC) system; Characterize and use the accounting systems; Understand the planning of a company. Shaping the budget as a management tool; Apply a standard costing system.
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BibliografiaBibliographyCAIADO, António Campos Pires - Contabilidade Analítica e de Gestão. 9.ª edição. Lisboa. Áreas Editora, 2020.
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MetodologiaMethodologyUse the principle of the inverted classroom. Providing topics for students to work on. Use of spreadsheets to solve exercises.
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LínguaLanguagePortuguês
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TipoTypeSemestral
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ECTS5
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NaturezaNatureMandatory
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EstágioInternshipNão