ISLA Santarém 499

Analytical and Management Accounting

• ApresentaçãoPresentation

  The course recognizes the importance of cost accounting as an information system, identifies models and objectives, types of expenses and components of production costs, forms of allocation and accounting systems, applying monistic and dualistic systems and different costing methods to specific cases and interpreting cost information to support decision-making.  
• ProgramaProgramme

  1. Analytical accounting framework 1.1 Scope and objectives of analytical accounting 1.2 Regulatory framework for analytical accounting 2. Costs. Analysis and relationship with results 2.1 Concept of costs/expenses and their differentiation from the concepts of loss, expense, and payment 2.2 Cost of its objects 2.3 Classification of costs according to their purpose 2.4 Formation of the cost of products and services 3. Analysis, accounting, and control of total cost elements 3.1 Raw materials 3.2 Direct labor 3.3 Manufacturing overhead 3.4 Non-industrial expenses 4. Accounting systems and product cost determination 4.1 Accounting systems: single-entry versus double-entry systems 4.2 Cost calculation method 5. Costing systems 5.1 Total or absorption system 5.2 Variable costing 5.3 Rational costing
• ObjectivosObjectives

  O1. Recognize the importance of cost accounting as an information system; O2. Identify the models and objectives of cost accounting; O3. Present the different types of expenses; O4. Present the components of production costs; O5. Identify the methods of allocation and basis for apportioning manufacturing overhead costs; O6. Characterize existing accounting systems; O7. Apply monistic and dualistic systems to specific cases; O8. Distinguish between the direct and indirect methods of calculating production costs and interpret the information provided by each method; O9. Characterize the various costing systems; At the end of the course, students should be able to: C1. Characterize the different types of expenses; C2. Characterize the methods of allocation and basis for apportioning general manufacturing expenses; C3. Apply each of the costing systems and know how to interpret the differences in results by the alternative use of each of them.
• 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

  In-person: 1. Theoretical-practical classes focused on problem/case solving in small groups, with plenary discussion and summary by the teacher (active methodologies).  2. Regular use of short written formative tests (on paper or online) with immediate feedback.  Independent:  3. Consolidation of the content taught in class through additional research on the different topics and content covered and the development of complementary work.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não
• AvaliaçãoEvaluation

  A avaliação contínua é realizada em dois momentos de avaliação, constituídos por um teste escrito individual (50%) e um trabalho de aplicação prática (50%). 
  Os estudantes que não obtiverem aprovação, ou não se tenham submetido, à avaliação contínua, são sujeitos à avaliação final concretizada através de exame (100%).