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. 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 costing
• 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; At the end of the curricular unit students should be able to; 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

  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%).