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Management Accounting

Code:

INF32191

Sigla:

CG

Áreas Científicas
Classificação	Área Científica
OFICIAL	Business Science and Communication

Ocorrência: 2021/2022 - 2S

Ativa?	Yes
Unidade Responsável:	Seção de Ciências Empresariais e Comunicação
Curso/CE Responsável:	Informatics Engineering

Ciclos de Estudo/Cursos

Sigla	Nº de Estudantes	Plano de Estudos	Anos Curriculares	Créditos UCN	Créditos ECTS	Horas de Contacto	Horas Totais
INF	26	Plano de Estudos	2	-	6	60	162

Língua de trabalho

Portuguese
Obs.: Português

Objetivos

A. Provide students with the fundamental concepts of General and Analytical Accounting and Financial Management;
B. Make known the main mechanisms for processing financial information from the perspective of Management Accounting, namely with regard to costing and budget management systems;
C. Equip students with a critical spirit that allows them to understand the advantages and limitations of financial information systems in support of decision making.

Resultados de aprendizagem e competências

General:

1. Know the financial language associated with Management Accounting (GC).


2. Ability to mirror organizational functioning and internal financial flows in financial information computer systems.

Essentials:

1. Knowledge:




1. Fundamental concepts of CG.


2. Main concepts associated with costs.


3. Components of the Industrial Cost of Production (CIP).


4. Main concepts of Budget Management.


5. Main concepts associated with budgetary control.




2. Capabilities:




1. Calculation of the Unit Cost of a Section.


2. Calculation of the Unit CIP.


3. Preparation of a Treasury Budget.


4. Deviation calculation.

Complementary:

1. Knowledge:




1. Responsibility Center Concept.


2. Activity-Based Costing Concepts.


3. Strategic planning concepts.


4. Dashboard concepts.


5. Concepts of performance indicators.




2. Capabilities




1. Develop a DR by functions.

Modo de trabalho

Presencial

Programa

1. General Accounting:


2. Stock management system


3. Accounting records




4. Personnel management systems



5. Economic and Financial Analysis



6. Analytical Accounting





7. Budget Management


8. Management Control

Bibliografia Obrigatória

António Borges, Azevedo Rodrigues, Rogério Rodrigues; Elementos de Contabilidade Geral, 2014
Carlos Nabais e Francisco Nabais; Prática Contabilística, Lidel, 2016
João Rodrigues; Sistema de Normalização Contabilística Explicado, Porto Editora, 2015
Carla Fernandes, Cristina Pequinho, Elisabete Vieira e Joaquim Neiva; Análise Financeira, Edições Silabo, 2014
António Pires Caiado; Contabilidade Analítica e de Gestão, Áreas Editora, 2012
Carlos Nabais e Francisco Nabais; Prática de Contabilidade Analítica e de Gestão, Lidel, 2016

Métodos de ensino e atividades de aprendizagem

Theoretical-practical classes, combining, in the same class, the demonstration of contents through a practical example that accompanies the entire semester and the resolution of practical examples by the students, which also accompanies the entire semester.

Carrying out assessment exercises every two classes.

Tipo de avaliação

Distributed evaluation without final exam

Componentes de Avaliação

Designation	Peso (%)
Teste	60,00
Trabalho laboratorial	40,00
Total:	100,00

Componentes de Ocupação

Designation	Tempo (Horas)
Frequência das aulas	52,00
Trabalho laboratorial	8,00
Total:	60,00

Obtenção de frequência

Minimum Grades:

1. Per test: 8.5 values


2. Test average: 9.5 values


3. Average of the exercises: 9.5 values

Fórmula de cálculo da classificação final

(Average of 3 MiniTests)x60%+(Average of the 8 exercises)x40%