Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Economics

CONTABILIDADE DE GESTÃO - 2017/2018

2º curricular year
Semestralidade: 1st semester
ECTS: 6

Teachers

Leading Teacher: Prof. Doutor Fernando Cardoso
Assistant Professor: Prof. Doutor Fernando Cardoso

Class type and School hours

Teórico-prática : 2 Horas
Orientação Tutorial : 1 Horas

Teaching Language

Portuguese

Main Aims/Objectives

Demonstrate the inadequacy of the Financial Accounting for the purpose of management and decision-making.
In this context it should to provide students with a set of concepts and methodologies necessary for the construction, use and evaluation of information to management and decision-making.
Enable students to implement a management accounting system in an organization.

Specific Aims/Objectives

Distinction between different categories of costs / expenses.
Determination and components of industrial production costs

Skills to be acquired

Distinguish the objectives of the Financial Accounting and Management Accounting.
Distinguish the different classifications of costs / expenses.
Distinguish between the different types of production processes.
Determine the manufacturing cost of producing a good or service.

Teaching Procedures

In practical classes - theoretical exposition and practical application exercises.
In tutorial classes - monitoring and verification of the work done by students.

Programme

1. Introduction
1.1. What is Management Accounting?
1.2. Key concepts of management accounting.
1.3. distinctive elements of the Financial Accounting and Management Accounting.
1.4. The link between financial accounting and management accounting - the income statement by nature versus the income statement by function.

2. Fundamental Concepts costs
2.1. The multiplicity of cost notions.
2.2. The hierarchy of cost.
2.3. Direct costs and indirect costs.
2.4. Industrial costs and non-industrial costs.
2.5. Fixed costs and variable costs.

3. Dynamics of cost - volume - result
3.1. problem formulation and graphical representation and arithmetic determination of the critical point of sales.
3.2. Analysis of critical sales and contribution margin.
3.3. The concept of margin of safety.
3.4. Limitations of the critical point of sales.

4. Accounting Systems
4.1. Financial Accounting conjunction with the Management Accounting.
4.2. Monistic systems.
4.3. Dualistic systems.
4.4. Accounting Plan of Management Accounting
4.5. Study of the main accounts of the management accounting.

5. Production Concepts
5.1. The production process - segments and structure.
5.2. Finished production, complete, effective, equivalent to over.
5.3. Productive factors and their incorporation in the production process - implications for determining the productions.
5.4. Production homogenized.
5.5. Normal production.
5.6. Maximum production.
5.7. Disjoint production.
5.8. Joint production.

6. The calculation of the cost of production
6.1. The direct method of production cost calculation.
6.2. The Indirect Method of production cost calculation.

7. Costing Systems Production
7.1. Costing System Total.
7.2. Costing System Variable.
7.3. Costing System Rational.

8. Joint Production
8.1. Definition of joint production.
8.2. The distribution of joint costs.
8.3. Main criteria for valuing joint production.

Evaluation Type

In practical classes - theoretical exposition and practical application exercises.
Continuous assessment with two mini-tests, as well as the compulsory and final examination according to the Knowledge Assessment of Legal Framework

Teaching Resources

They will be provided the power-points to support the theoretical and practical lessons as well as practical exercises.

Sustainability Objectives

Keywords

Cost, Results for functions critical sales point, Costing.

Main Bibliography

Complementary Bibliography