Advanced Management and Cost Accounting

Code:

LEC503

Acronym:

CCCG

Keywords
Classification	Keyword
OFICIAL	Business Sciences

Instance: 2008/2009 - 2S

Active?	Yes
Responsible unit:	Department of Management
Course/CS Responsible:	ECONOMICS

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
ECO	171	Official Curricular Structure since 2004	4	3	6	-

Teaching language

Portuguese

Objectives

The main aim of this course is to introduce and discuss advanced concepts and methodologies, in Management and Cost Accounting Systems, specially for Management Control, both for manufacturing and service companies.

Program

I. Advanced Cost Accounting:
I. 1. Joint Product Costing.
I.2. Activity-Based Costing.
II. Information for Managment Control:
II.1. Standard Costing and Variance Analysis.
II.2. Budgets.
II.3. Performance Measurement: financial and non-financial indicators.
II.4. Balanced Socrecard.

Mandatory literature

Jordan, Hugues; Neves, João Carvalho; Rodrigues, José Azevedo ; O controlo de gestão: ao serviço da estratégia e dos gestores – 7ª Edição, Areal Editores, 2007. ISBN: 978-989-8058-06-5
Drury, Colin; Management and cost accounting – 7th Edition, Cengage Learning EMEA, 2008. ISBN: ISBN-13: 9781844805662; ISBN: 1844805662
Drury, Colin ; Management and cost accounting – 6th Edition, Thomson Learning, 2004
Blocher, E., Stout, D., Cokins, G., Chen, K. ; Cost Management – A Strategic Emphasis – 4th Edition, McGraw-Hill / Irwin, 2008. ISBN: 978-0-07-110111-0
Blocher, E., Chen, K., Cokins, G., Lin, T.; Gestão Estratégica de Custos – 3ª Edição, McGraw-Hill, 2006. ISBN: 978-85-86804-99-1
Kaplan, R. e Norton, D. ; The balanced scorecard: translating strategy into action, Harvard Business Scholl Press, 1996
Kaplan, R. e Norton, D. ; Strategy maps: converting intangible assets into tangible outcomes, Harvard Business Scholl Press , 2004

Teaching methods and learning activities

Theoretical and practical (i.e., tutorial style) lectures.

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Description	Type	Time (hours)	Weight (%)	End date
Subject Classes	Participação presencial	0,00
	Total:	-	0,00