ISLA Santarém 499

Analytical and Management Accounting

• ApresentaçãoPresentation

  Analytical and Management Accounting is a fundamental part of the overall information system of companies and non-profit organizations. This course aims to provide students with an understanding of the terminology, tools, and techniques of Cost Accounting that enable its implementation and operation. It will promote the formulation of problems and analysis of their results. 
• ProgramaProgramme

  1. Framework for cost accounting 1.1 Scope and objectives of cost accounting 1.2 Legislative background of cost accounting 2. Costs. Analysis and compared with the results 2.1 Concept of costs / expenses and differentiation of the concepts of loss, expense and payment 2.2 Cost of your objects 2.3 Classification of costs according to your goal 2.4 Formation of the cost of goods and services 3. Analysis, accounting and control of the elements of the total cost 3.1 Raw materials 3.2 Hand-direct labor 3.3 Overheads manufacturing 3.4 Expenses nonindustrial 4. The joint accounting systems and the determination of cost of goods 4.1 Systems of articulation accounting: systems monistic vs. dualistic systems 4.2 Method of calculating costs 5. Costing systems 5.1 Total system 5.2 Variable costing 5.3 Rational costin
• ObjectivosObjectives

  O1. Recognize the importance of cost accounting as an information system; O2. Identify models and objectives of cost accounting; O3. Present the different types of expenditures; O4. Present the components of the cost of production; O5. Identify the basic forms of attribution and allocation of manufacturing overheads; O6. Characterize the existing accounting systems; O7. Apply the monistic and dualistic systems to specific cases; O8. Distinguish between the direct method of the indirect method in the calculation of cost of production and interpret the information provided by each method; O9. Characterize the various costing systems; Competences: C1. Characterize the different expenses; C2. Characterize the forms of attribution and basis for allocating overheads; C3. Apply each costing systems and know how to interpret the differences in results for the alternative use of each.
• BibliografiaBibliography

  Caiado, António Pires (2020), Contabilidade Analítica e de Gestão, Áreas Editora. Coelho, Maria-Hélder Martins (2019). Contabilidade Analítica Cálculo e análise de custos para a gestão. Vida Económica Drury, J.C. (2023), Management and Cost Accounting, International Thompson Business Press. Martins, Maria Manuela (2023). Contabilidade de Gestão Casos Práticos.Editora d'Ideias
• MetodologiaMethodology

  Face-to-face: 1. Expository method for transmitting fundamental knowledge about the proposed content. Use of the interrogative method to encourage student participation in solving exercises proposed by the teacher. 2. Interrogative method to deepen knowledge. 3. Simulated practice: Students perform exercises proposed by the teacher in a practical context and, in addition, analyze and discuss the results of the case studies presented to them by the teacher. Autonomous: 4. Complementary research and viewing of materials provided by the teacher. Solving additional exercises proposed by the teacher. The teacher provides feedback on the development of the exercises proposed in the classroom context or through the Moodle platform.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não
• AvaliaçãoEvaluation

  Avaliação curricular (contínua):

  1. Teste intermédio (individual).

  2. Portfólio de Exercícios práticos (individuais). Com recurso a software de contabilidade.

  3. Teste teórico/pratico (individual).

  A classificação final é calculada através da fórmula Classificação Final = A1*0,3+ A2*0,3+A3*0,4.

  Avaliação final ou em época de recurso/especial [A]:

  Hipótese 1:

  A2. Portfólio de Exercícios práticos (individuais). O estudante realizou os exercícios nos quais obtiveram avaliação positiva: mantém a nota que será considerada nestas épocas de avaliação.

  A1. Teste teórico/prático (individual). O estudante realiza este Teste em qualquer das épocas em que se submeta a avaliação.

  A classificação final é calculada através da formula [A]=A2*0,3+A1*0,7.

  Hipótese 2:

  O estudante não realizou os exercícios de aula ou realizando obteve classificação negativa e/ou obteve classificação negativa na componente de avaliação individual.

  Avaliação Final, Avaliação em Época de Recurso/Especial (A): O estudante realiza o exame teórico-prático (A=100%) e é aprovado se obtiver uma classificação igual ou superior a 9,5 valores em 20.