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Management Accounting 2017/2018

  • 4 ECTS
  • Taught in Portuguese
  • Continuous Assessment

Objectives

The student must be able to:
- Understanding the activity-based costing and standard costs;
- Mastering the relationship between spending-volume-results;
- Understanding the accounting and decision-making;
- Know how to plan and make budgets.

Recommended Prerequisites

Accounting, Cost Accounting

Teaching Metodology

It will adopt a methodology characterized by the existence of the exhibition model with the interactive model.
will encourage yourself to active participation of students in classes.
As a strategy for achieving the goals of discipline, will be promoted to practical work with the presentation in their own class.
Students will be encouraged to develop an activity of permanent literature after obtaining the necessary guidance.
In more practical lessons encourage shall be independence in reasoning and solving practical exercises.

Body of Work

1. cost based on activities
1.1. The traditional tripartite spending
1.2. The ABC and the method of spending centers
1.3. Activities and inductors spending
2. Costs standards
2.1. Advantages
2.2. Distinction between standards and budgets
2.3. types standards
2.4. The standard hand labor
2.5. The standard production overheads
3. expenses Relations - volume - results
3.1. costing alternatives
3.2. Variability of expenses
3.3. critical point of sales
3.4. The safety margin
4. The accounting information and decision-making
4.1. Cost accounting and SI
4.2. The uncertainty
4.3. EVA
4.4. The just in time
4.5. Spending and the quality of management
4.6. Expenses and transfer pricing
5. Planning and budgeting
5.1. The budget management
5.2. Advantages
5.3. budgets
5.4. deviations
5.5. zero-based budget
6. The operating budgets
6.1. Of sales
6.2. Variable expenses
6.3. stocks
6.4. Production expenses
6.5. Of operating costs

Recommended Bibliography

- Caiado, A. (2012). Contabilidade Analítica e de Gestão, 7ª Edição, Áreas Editora.
- - Drury, Colin (2011): Management and cost accounting, 7ª edição, Thomson Learning,London.
- Ferreira, D.; Caldeira C., Asseiceiro J.; Vieira, J.; Vicente, C. (2014). Contabilidade de Gestão – Estratégia de Custos e de Resultados, 1ª Edição, Edições Rei dos Livros.
- Franco, V.; Morais, A.; Oliveira, A.; Major, M.; Serrasqueiro, R.; Jesus, M.; Oliveira, B. (2012). Temas de Contabilidade de Gestão, 3ª Edição, Livros Horizonte

Complementary Bibliography

Neves, João Carvalho (2010). Análise Financeira, 11ª edição, Texto Editora.
Kaplan Robert e Norton David (2009), Prémio de Execução, Editora Atual/Harvard Business.

Weekly Planning

1
1. cost based on activities
1.1. The traditional tripartite spending and ABC
1.2. The ABC and the method of spending centers
1.3. Activities and inductors spending
two
1.4. critical comments
1.5. practical application exercises
3
2. Costs standards
2.1 .Vantagens spending patterns
2.2. Distinction between standards and budgets
2.3. types standards
2.4. The standard hand labor
4
2.5. The standard general manufacturing expenses
2.5.1. Definition
2.5.2. The flexible budget
2.5.3. Deviations of production overheads
2.6. accounting treatment of deviations
2.7. practical application exercises
5
3. expenses Relations - volume - results
3.1. costing alternatives and results
3.2. The variability of expenses
3.3. critical point of sales
3.4. The contribution margin and security
6
3.5. critical point for multiple products
3.5.1. Depending on the value of sales
3.5.2. Depending on higher margins
3.5.3. Due to the sales mix
7
3.6. critical limitations
3.7. practical application exercises
8
4. The accounting information and decision-making
4.1. Cost accounting and information system
4.2. The uncertainty in decision-making
4.3. EVA - Economic Value Added
9
4.4. inventory management costs them - just in time
4.5. Spending and the quality of management
4.6. Expenses and transfer pricing
4.7. practical application exercises Assessment Test
10
5. Planning and budgeting
5.1 The budget management
5.2. Advantages of budget management
5.3. Company budgets
11
5.4. rigid and flexible budget
5.5. deviations
5.6. zero-based budget
5.7. practical application exercises
12
6. The operating budgets
6.1. The sales budget
6.1.1. The company's market
6.1.2. The sales budget
6.1.3 Practical exercise
6.2. Budget variable expenses
6.2.1. variable expenses
6.2.2. fixed expenses
13
6.3. The budget of the stocks of finished products
6.3.1. The supply policy
6.3.2. The budget of the stocks of finished products
6.4. The budget of the production costs
6.4.1. The manufacturing program
6.4.2. The forecast of consumption
14
6.5. The budget of operating costs
6.5.1. The forecast of the activity of the manufacturing sections
6.5.2. The budgets of expenses of the sections
15
6.6. The budget of purchases and material stocks
6.6.1. The forecast purchases
6.6.2. The budget of the materials stocks
6.7. practical application exercises

Demonstration of the syllabus coherence with the curricular unit's objectives

The contents are consistent with the objectives to be achieved.
Thus, for the purposes of understanding the activity-based costing and standard costs are studied methodologies ABC and standard costs and made practical application exercises.
As for the goal of mastering the relationship between spending-volume-results is presented the theory of spending-volume-results and made application exercises.
For the purpose of understanding the accounting and decision-making, they present the concepts of EVA and just-in-time and made practical application exercises.
As for the purpose of planning and budgeting, they are studied, performed and analyzed operating budgets.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

For all learning objectives it is used the lecture method with brainstorming and reasoned expression of opinion. Through the use of a methodology exhibition, an interactive model and encouraging student participation aims to operationalize concepts and knowledge of methodologies and costing practices based on activities and standards costs.
Students to be encouraged to develop an activity of ongoing research, develop capabilities within the management accounting, particularly in the area of understanding the aspects of cost-volume-results and the understanding and application of EVA and just-in-time .
Through brainstorming and permanent resolution of problems, aims to understand and analyze the planning and the company's budgets and to assess the importance of their knowledge and compliance.

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledgeYesYes
Adapting to new situationsYesYes
Analytical and synthetic skillsYesYes
Balanced decision makingYesYes
Commitment to effectivenessYesYes
Commitment to qualityYesYes
Ethical and responsible behaviourYesYes
Event organization, planning and managementYesYes
Foreign language proficiency  
Initiative and entrepreneurship capabilityYesYes
Problem Analysis and AssessmentYesYes
Problem-solvingYesYes
Research skillsYesYes
Self-assessmentYesYes
TeamworkYesYes
Written and verbal communications skillsYesYes
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