Management Accounting II

Business Administration
6 ECTS; 2º Ano, 2º Semestre, 75,0 TP

Lecturer
- Pedro Augusto Nogueira Marques
- Edgar Ferreira Enes

Prerequisites
Not applicable

Objectives
On completion of the module, students should be aware of the importance of management accounting in an organisation’s performance appraisal planning, control and assessment process.

Program
1. Accounts system;
2. Master Budget;
3. Basic Costs Systems;
4. Budget Control;
5. Standard costing;
6. Activity Based Costing.

Evaluation Methodology
1) Continuous assessment:
- 2 short class tests: 30% each (minimum mark: 7/20);
- Practical assignment: 40% (minimum mark: 8/20).
2) Final assessment:
- Written test: 100%;
- Students with a grade between 8 and 9: oral test;

Bibliography
- Caiado, A. (2015). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora
- Franco, V. e Outros, . (2012). Gestão Orçamental e Medidas Financeiras de Avaliação do Desempenho. Lisboa: Livros Horizonte
- Franco, V. e Outros, . (2015). Os Custos, os Resultados e a Informação para a Gestão. Lisboa: Livros Horizonte
- Ferreira, D. e Caldeira, C. e Asseiceiro, J. e Vieira, J. e Vicente, C. (2019). Contabilidade de Gestão: Estratégia de Custos e de Resultados - Cost and Management Accounting. Lisboa: Rei dos Livros

Method of interaction
Lectures supported by slideshow presentations. Simulation with real-life scenarios is also used.

Software used in class