Management Accounting I

Code:

LGE306

Acronym:

CG I

Keywords
Classification	Keyword
OFICIAL	Business Sciences

Instance: 2006/2007 - 1S

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

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
GES	203	Official Curricular Structure since 2004	3	3		-

Teaching language

Portuguese

Objectives

The aim of this course is to examine the concepts and methods supporting the design and evaluation of management and cost accounting systems.

Emphasis will be given to issues concerning the calculation of unit costs, with a special regard to the treatment of indirect and fixed costs and to the analysis of the effects of unused capacity.

Program

1. Introduction. Purposes of management and cost accounting systems. Management Accounting and Financial Accounting.
2. Issues and problems regarding the measure of production.
3. Basic cost terms and concepts.
4. Accounting for overheads.
5. Some special cases: allocation of joint costs and spoilage, rework and scrap.

Main Bibliography

Several papers by M. Baganha, Revista de Contabilidade e Comércio.

Colin Drury, Management and cost accounting, International Thomson Business Press, London, 5ª edition, 2000

Complementary Bibliography

Robin Cooper e Robert S. Kaplan, The Design of Cost Management Systems. Text and Cases, Prentice-Hall International, 2ª edition, 1998

H. T. Johnson e Robert S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, 1987

Articles and other material to be distributed during classes.

Teaching methods and learning activities

Concepts and methods will be introduced and analysed. Class exercises and case studies will be distributed during the course. Students are expected to prepare answers to all exercises and case studies and these will be discussed in class.

Evaluation Type

Distributed evaluation without final exam