Management Accounting (MA-E)
Área
AC Gestão > UC Obrigatórias
Activa nos planos curriculares
Finance > Finance > 1º Ciclo > Unidades Curriculares Obrigatórias > Management Accounting
Nível
1º Ciclo (L)
Tipo
Não Estruturante
Regime
Semestral
Carga Horária
Aula Teórica (T): 1.0 h/semana
Aula Prática (PL): 3.0 h/semana
Trabalho Autónomo: 108.0 h/semestre
Créditos ECTS: 6.0
Objectivos
1. Understand the interdepende of financial and management accounting
2. Recognize the role of management accounting data in decision making
3. Classify costs
4. Apply different methods to estimate product and period costs
5. Estimate standard costs and apply variance analysis
Programa
1. Management accounting as a management tool
2. Cost classification
3. Estimate product c osts
4. Cost centers
5. Cost estimation methods
6. ABC - Activity Based Cos ting
7. Cost-Volume-Profit Analysis
8. Standard costs
Metodologia de avaliação
Assessment is divided into two parts, The first part, the continuous evaluation, is computed via two midterms (20%
each) and class participation (10%). The second part is a written final exam and has a 50% weight.
The students are required to attend 2/3 of classes.
There is a minimum required grade in the exam of 7,5 out of 20
Bibliografia
Principal
Contabilidade Analítica e de Gestão
Caiado, António C. Pires
2011
6ª edição, Áreas Editora, Lisboa.
Management and Cost Accounting
Bhimani, Alnoor, Horngren, Charles T., Datar, Srikant M. e Rajan, Madhav
2011
5.ª edição, Prentice ? Hall.
Secundária
Não existem referências bibliográficas secundárias.