Management Accounting II

Code:

LGE309

Acronym:

CG II

Keywords
Classification	Keyword
OFICIAL	Business Sciences

Instance: 2006/2007 - 2S

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	185	Official Curricular Structure since 2004	3	3		-

Objectives

The course provides an understanding of how we must design and use accounting information systems for the organisation planning, control and performance evaluation and also to support decision making.

Program

I. Information for Decision-making: The decision-making process: fundamental concepts. Cost-volume-profit analysis.
II. Planning, Control and Performance measurement: Budgeting process. Standard costing and variance analysis. Balanced scorecard. Decentralisation and divisional performance evaluation. (EVA and balanced scorecard). Cost management.

Main Bibliography

- Colin Drury, Management and cost accounting, International Thomson Business Press, London, 5ª edição, 2000
- Jordan, Hugues; Neves, João Carvalho; Rodrigues, José Azevedo, O Controlo de gestão, 4ª edição, Lisboa, Áreas Editora, 2002

Complementary Bibliography

- H. T. Johnson e Robert S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, 1987
- Robert S. Kaplan e David P. Norton, The Balanced Scorecard. Translating Strategy into Action, Harvard Business School Press, 1996

Teaching methods and learning activities

Presentation of each topic in theoretical terms and analysis of cases and exercises

Evaluation Type

Distributed evaluation without final exam