Currículo

Management Accounting MA-E

Contextos

ECTS

6.0 (para cálculo da média)

Objectivos

[1] To understand the connection between Management Accounting and Financial Accounting [2] To understand the importance of Management Accounting as a tool for management and decision taking [3] Cost classification [4] Apply criteria and methods to determine production costs [5] To prepare and control standard costs

Programa

[1] Management accounting as a management tool [2] Product cost determination [3] Cost centers [4] Cost determinations methods [5] Cost–Volume–Profit Analysis [6] Activity-based costing [7] Standard costs

Método de Avaliação

Lectures allow students to grasp the fundamental concepts of management accounting. In the review sessions practical exercises are solved. Continuous evaluation (“época normal”) => Individual final test (50%) + First midterm (20%) + Second midterm (20%) + Case 1 (5%) + Case 2 (5%) => The minimum required mark for the individual final test is 7.5/20. => The continuous evaluation is compulsory for the calculation of the final mark. Final evaluation (“Época de Recurso”) and grade improvement exams => Individual final test => The final mark will consider the student’s continuous evaluation with the respective weights if it is beneficial for the student and as long as the minimum mark in the written exam is of 7.5/20 Special evaluations (September) => Individual final test Calculators with memory (e.g., graphics) smartwatches, tablets, computers, cellphones or any other element of consultation, will not be accepted in any test, exam, mid-terms.

Carga Horária

Bibliografia

Principal

• Horngren's Cost Accounting: A Managerial Emphasis: Srikant M. Datar e Madhav Rajan 2020 17.ª edição, Pearson.

Secundária

• Management and Cost Accounting: Bhimani, A., Horngren, C., Datar, S. M. and Rajan, M. V. 2023 8th edition, Pearson
• Management and Cost Accounting: Drury, C. 2021 11th edition, Cengage Learning

Disciplinas de Execução

2023/2024 - 2 Semestre