Accounting and Management Control

Code:

1EC207

Acronym:

CCG

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2012/2013 - 2S

Active?	Yes
Responsible unit:	Management
Course/CS Responsible:	Bachelor in Economics

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
LECO	307	Bologna Syllabus since 2012	2	-	6	63	162

Teaching language

Portuguese

Objectives

This discipline assumes that Accounting is a component (or sub-system) of the fundamental global information system of economic agents.

The fundamental objective of the course is to provide students with the knowledge required for the construction, evaluation and use of such sub-system of information for planning, control and decision making, being exposed and discussed principles that can guide the design and respective implementation.

Although the predominant model of study is the industrial sector, the topics covered are applicable to other types of organizations, such as service companies or nonprofit organizations.

Learning outcomes and competences

Students should be able to build, evaluate and use information systems to support the processes of planning, control and decision making.

Working method

Presencial

Program

1. Introduction

2. Production concepts

3. Cost terms and purposes

4. Cost of production

4.1. Raw materials and labor

4.2. Overheads

4.3. Cost of completed production

5. Standard costs

6. Planning and control

7. Decision making

Mandatory literature

John Burns, Martin Quinn, Liz Warren, and João Oliveira; Management accounting, McGraw Hill Education
Colin Drury; Management and cost accounting, Cengage Learning EMEA, 2012

Teaching methods and learning activities

Presentation of the concepts and resolution of practical cases.

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Description	Type	Time (hours)	Weight (%)	End date
Attendance (estimated)	Participação presencial	63,00	100,00
	Total:	-	100,00

Calculation formula of final grade

Continuous assessment through a 1st test, with a 50% weight in the final grade, and a 2nd test, with a weight of 50% in the final grade (both with a minimum score of 6).

The student who deliver the second test can not take the exam of the first term.

It is not allowed to use "alphanumeric" calculators during the assessment tests. Its use is equivalent to the cancellation of the test. It can be used the Casio fx-82MS.