Advanced Management Accounting (AMACC)

Área

AC Gestão > UC Mestrados

Activa nos planos curriculares

Accounting > Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias > Advanced Management Accounting

Nível

2º Ciclo (M)

Tipo

Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 3.0 h/semana

Trabalho Autónomo: 129.0 h/semestre

Créditos ECTS: 6.0

Objectivos

-Use of management accounting in decision making
-Terminology of management accounting
-Management accounting in the context of strategic management

Programa

-Introduction
-Traditional cost accounting versus activity based costing
-Cost estimation and dynamics
-Cost-volume-profit analysis
-Measurement of relevant costs and income and decision-making
-Cost management
-Pricing and profitability analysis
-Budgeting and budget variance analysis

Metodologia de avaliação

- Case Analysis and in-class Discussion (20%)
- Research Papers Analysis and in-class Discussion (20%)
- Research Proposal: Literature Review and Research Question(s) (20%)
- Final Individual Exam (40%), subject to minimum score.

Bibliografia

Principal