Accounting and Management Control

Code:

1EC207

Acronym:

CCG

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2023/2024 - 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	311	Bologna Syllabus since 2012	2	-	6	63	162

Teaching language

Portuguese

Objectives

In this course Accounting and Management Control is seen as a main component (or sub-system) of the global information system of organizations. So being, the fundamental goal of the course is to provide students with the knowledge required for building, evaluating, and using such sub-system of information for planning, control and decision making, therefore presenting and discussing the principles that should guide its design and implementation.

Although study focus on manufacturing industry companies, topics covered are suitable for other industries and/or organizations (e.g., service companies; nonprofit organizations).

Learning outcomes and competences

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

Working method

Presencial

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

N/A.

Program

Part I – Management Accounting

Part II – Management Control

Mandatory literature

Manuel Duarte Baganha; Manuel Duarte Baganha. ISBN: 978-989-746-274-0
Srikant M. Datar; Horngren.s cost accounting. ISBN: 978-1-292-21154-1
Samuel Cruz Alves Pereira; Controlo de gestão. ISBN: 978-972-592-405-1

Comments from the literature

Brandão, M.F., org. (2021). Manuel Duarte Baganha: um pensador do cálculo de custos. Universidade do Porto. Porto, Portugal.

       availabilty:

       –  FEP's library; cota: B 104 [2021]

Datar, S.M. & Rajan, M.V. (2018). Horngren's Cost Accounting: A Managerial Emphasis. Pearson. 16th ed. (global ed.). New Jersey, USA.

availabilty:

       –  FEP's library; cota: CC 1530 [2018]

       –  https://sigarra.up.pt/fep/pt/WEB_BASE.GERA_PAGINA?p_pagina=1028771 (partially)

Pereira, S. A. (2013). Controlo de gestão: principais modelos. Escolar. Lisboa, Portugal.

       availabilty:

       –  FEP's library; cota: E 1796(1/2) [2013]

Teaching methods and learning activities

Presentation of 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

See below, "Calculation formula of final grade".

Calculation formula of final grade

"Continuous assessment". in accordance with the following formula:

       max ( final exam; 0.2 x 1st test + 0.2 x 2st test + 0.6 x final exam (all with a minimum score of 7,0) ).

or

"Final exam".

Examinations or Special Assignments

N/A.

Internship work/project

N/A.

Special assessment (TE, DA, ...)

It can only be done in the "Special exam period" and its regime is "Evaluation by final exam".

Classification improvement

It will take place within the rules of the "General Evaluation Regulation".

Observations

N/A.