Skip to main content

ISLA IPGT 5017

Management Accounting

Accounting and Management
  • ApresentaçãoPresentation
    Management 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 objective of this course, Management Accounting, is to equip studants with main competences to create the management accounting system and use cost information.
  • ProgramaProgramme
    Introduction Scope and objective of Management Accounting Management Accounting, the main functions of management and the budgeting Financial Accounting versus Management Accounting Basic cost terms and concepts Costs and income Costs and the cost control Costs and decision making The organization as a system Components of Production Cost Direct materials Direct labor Manufacturing overhead costs Non-manufacturing costs Cost systems Basic product cost systems Costing of join products Cost of work in process Costing of spoilage Quality management and the quality costs Methods for allocating suport department costs Costing systems Full costing or absorption costing and direct costing Direct costing and decision making Cost-Volume-Profit (CVP) analysis CVP analysis as a tool for decision making
  • ObjectivosObjectives
    Competences: - Know historical evolution. Basic features and the role in management; - Understand basic cost terms and concepts; - Characterize and process the parts of manufacturing costs; - Determine cost production. Basic product costing systems; - Costing of join products; - Costing of spoilage; - Understand and apply the concept of equivalent units; - Apply the methods for allocating suport departments costs (the reciprocal method); - Understand and use the various costing systems; - Use the Cost-Volume-Profit (CVP) analysis for decision making.
  • BibliografiaBibliography
    CAIADO, António Campos Pires - Contabilidade Analítica e de Gestão. 9.ª edição. Lisboa. Áreas Editora, 2020.
  • MetodologiaMethodology
    Use of the inverted classroom principle. Providing topics for students to carry out research. Use of spreadsheets to solve exercises.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não