Accounting and Management Control

Code:

1EC207

Acronym:

CCG

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2021/2022 - 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	338	Bologna Syllabus since 2012	2	-	6	63	162

Teaching language

Portuguese

Objectives

This discipline assumes that Accounting and Management Control is a component (or sub-system) of the fundamental global information system of organizations.

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

Pre-requirements (prior knowledge) and co-requirements (common knowledge)

 

 

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

Professor Manuel Duarte Baganha; Artigos diversos do autor
Charles Horngren, Srikant Datar, and Madhav Rajan; Cost accounting: A managerial emphasis, Harlow: Person, 14th edition, global edition, 2012
Colin Drury; Management and cost accounting, Cengage Learning EMEA, 2012
Pinheiro Pinto, J. A. (1978); Custos Padrões – explanação teórica, Athena, 1978

Complementary Bibliography

Clark, J. M.; Studies in the economics of overhead costs, The University of Chicago Press, 1932
John Burns, Martin Quinn, Liz Warren, and João Oliveira; Management accounting, McGraw Hill Education
Kaplan, R. and Cooper, R,; Cost and effect: Using integrated cost systems to drive protability and performance, Harvard Business School Press, 1998
Lambert, R.; Contracting theory and accounting, Journal of Accounting and Economics, 32, 3-87, 2001
Samuel C. A. Pereira; Controlo de gestão, Principais modelos, Escolar Editora, 2013

Teaching methods and learning activities

Presentation of the concepts and resolution of practical cases.

 

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Designation	Weight (%)
Teste	100,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	103,50
Frequência das aulas	58,50
Total:	162,00

Eligibility for exams

 

 

Calculation formula of final grade

 

Continuous assessment through a the following formula:

max (Exam; 0.1 x 1st test + 0.1 x 2st test + 0.8 x Exam (all with a minimum score of 7)).

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.

 

Examinations or Special Assignments

 

 

Internship work/project

 

 

Special assessment (TE, DA, ...)

 

 

Classification improvement

 

 

Observations