Management Accounting

Code:

LGE1637

Acronym:

CG

Subject: 2018/2019 - 2S

Teaching Area:

Accounting

Programmes

Acronym	Study plan	Curriculum Years	ECTS	Contact hours	Total Hours
LGE	Desp. n.º 1049/2008 (alterado aviso n.º9805/2012)	3º	3 ECTS	31,5	80

Hours Effectively Taught

LGE3N

Theoretical-Practical:	15,00
Other:	0,00

LGE3D

Theoretical-Practical:	15,00
Other:	0,00

Teaching - Hours Theoretical-Practical: 1,50 Other: 0,60

Teaching Language

Portuguese

Aims, Skills and Learning Outcomes

DESCRIPTIVE SUMMARY OF CURRICULAR UNIT
The development of activities related to the achievement of objectives to be achieved by managers of profit and non-profit organizations continues to elicit information not immediately available through financial accounting whose analytical perspective does not coincide with analytical or management accounting. In this sense, management accounting becomes increasingly important as a source of information for the planning of activities, organization, control of operations and decision process.

OBJECTIVES AND EXPECTED LEARNING OUTCOMES
With this curricular unit it is intended to put students in touch with some fundamental aspects of Management Accounting.
It is the objective of the Curricular Unit to provide the development of problem solving skills within the scope of business management, addressing the planning and budgeting of the activity, as well as the importance of management accounting for the company strategy and for the decision making process.

SKILLS TO BE DEVELOPED
The student should be able to:
- Identify the types of planning of a company and prepare annual budgets;
- Identify the scope and objectives of strategic management accounting;
- Implement internal transfer pricing systems as a management tool;
- Analyze benchmarking situations as an improvement effort;
- Analyze performance using quantitative and qualitative indicators;
- Know the importance of the balanced scorecard in business management;
- Use the latest models of stock management;

Programme

CHAPTER I - Budgets as an instrument to support decision-making
1.1 Planning;
1.2 Nature of budgetary management;
1.3 Elaboration of annual budget;
1.4 Management control.
1.5 Treasury and financial budget
CHAPTER II - Strategic Management Accounting
2.1 Analytical and strategic management accounting;
2.2 Transfer prices;
2.3 Performance evaluation;
2.4 Benchmarking;
2.5 The balanced scorecard;
2.6 Alternative Stock Management Models: JIT - Just in time; QOQ - Economic Order Quantitaties, TQM - Total Quality Management.

Demonstration of the syllabus coherence with the curricular unit's learning objectives

With this curricular unit it is intended to put the students in contact with some fundamental aspects of Management Accounting and to provide them with the development of problem solving capacities in the scope of business management, addressing the planning and budget of the activity, as well as the importance from management accounting to company strategy and to the decision-making process.

Main literature

Franco, V. S.; Morais, A. I.; Oliveira, A. V; Major, M. J.; Serrasqueiro, R.; Jesus, M. A. e Oliveira, B. J.;Temas de contabilidade de gestão: gestão orçamental e medidas financeiras de avaliação de desempenho, Livros Horizonte, Livros Horizonte, 2012

Supplementary Bibliography

Gama, António Pimenta;Performance Empresarial, Porto Editora, 2012. ISBN: 978-972-0-34015-3

Heizer, J. e Render B;Operations Management 8th ed., Prentice Hall, 2006

Nabais, C. e Nabais, F;Prática Financeira II, LIDEL - Edições Técnicas, Lda, 2011

Carvalho, O.;Benchmarking: uma ferramenta para a melhoria contínua, Instituto Português da Qualidade, Instituto Português da Qualidade, 2001

Learning Methods

The methodological approach of programmatic content is supported in practical cases.

Assessment Components

Avaliação distribuída com exame final

Assessment Components

Description	Type	Time (hours)	Conclusion Date
Attendance (estimated)	Lessons	22,5
	Teste/Exame	3
	Study	9
	Study	45,5
	Total:	80

Continuous Assessment

- 2 Individual written tests: 2 X 40%

Under the terms of the Bachelor's Regulation:

1. The students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season).

2. In the written tests and other assessment elements mentioned in paragraph 2 of Art. 39 it is necessary to obtain a minimum grade of 7.5 (seven point five) points.

3. If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season).

4. If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season.

Final Exam

Demonstration of the coherence between the teaching methodologies and the learning outcomes

The methodologies considered have in consideration the curricular unit.
During the sessions, students are encouraged to complement the theoretical knowledge taught with the resolution of exercises.