Management Accounting

Code:

1GE202

Acronym:

CG

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2022/2023 - 1S

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

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
LGES	265	Bologna Syllabus since 2012	2	-	6	42	162

Teaching language

Portuguese

Objectives

To provide students with knowledge regarding the construction, assessment and use of management accounting information systems.

Learning outcomes and competences

Students will be able to understand and identify the main options to calculate costs.
Students will know how to aplly different accounting options to build a management accounting system.

Working method

Presencial

Program

I. Core concepts - Management accounting: objectives, scope and relationship with financial accounting. Production concepts and measurement. Cost concepts.

II. Costing of goods and services. Major issues and options in costing goods and services. Direct costs. Indirect costs. The particular case of fixed costs. Valuation of production flows and stocks.

Mandatory literature

Cooper, R. e Kaplan, R.; Measure Costs Right: Make the Right Decisions, Harvard Business Review, 1988
Srikant M. Datar; Horngren.s cost accounting. ISBN: 978-1-292-21154-1

Complementary Bibliography

Drury; Management and cost accounting. ISBN: 978-1-4080-4180-2
Burns, J., Quinn, M., Warren, L & Oliveira, J.; Management Accounting, McGraw-Hill, 2013. ISBN: ISBN-13 9780077121617 ISBN-10 0077121619

Comments from the literature

Additional material will be provided by the lecturer.

Teaching methods and learning activities

Theoretical-practical sessions

Evaluation Type

Distributed evaluation with final exam

Assessment Components

Designation	Weight (%)
Exame	60,00
Teste	40,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Estudo autónomo	120,00
Frequência das aulas	42,00
Total:	162,00

Eligibility for exams

Continuous assessment: first test (40%) and global test (60%). The global test (in which the whole program will be covered) has a minimum mark of 8 out of 20.

or

Final Exam

 

Calculation formula of final grade

Continuous assessment: first test (40%) and global test (60%). The global test (in which the whole program will be covered) has a minimum mark of 8 out of 20. The final grade will be the higher between (1) average grade of the two tests and (2) grade of the final/global test.

or

Final Exam (100%).

Classification improvement

According to school regulations.