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Optativa ( Contabilidade Analítica ) - Economia - Sem Ramos - Especialidades


6.0
ECTS / Credit Units
Year: 3 / 2º Semestre
Plan: 2015/16
Scientific Area: GES
Level: L2

Semestral Hour Load

Theorical: 32.00
Theorical-Pratical: 48.00
Pratical and Laboratorial:
Fieldwork:
Seminar:
Internship:
Tutorial:

 

Assigned Internship Hours:
Assigned Projects Hours:
Assigned Fieldwork Hours:
Assigned Study Hours:
Assigned Evaluation Hours:
Others:

Degree having this Course

Degree - Branch Degree Plan Year
Economia - Sem Ramos - Especialidades 2015/16
Gestão - Sem Ramos - Especialidades 2015/16

Teaching Staff

Solange Maria dos Santos Costa
Solange Maria dos Santos Costa


Responsibilities:
Regência
Responsável pelas Pautas
Ensino teórico
Ensino teórico-prático

Course Information

Course Objectivs

The aims of this unit are: Understand the role of the Analytical Accounting, as an important tool for management support and decision making; Understanding the similarities and differences between the General Accounting and Analytical Accounting; Identify the most significant features of the information provided by the Internal Accounting (Analytical Accounting); Provide students with knowledge about the design, development and organizing cost accounting systems, in particular, the methods of accumulation of industry costs in order to valuing the production over and in work in progress, including production defective. Also the valuation of output in a regime joint production.

Provide the students with skills that help them on the design of budgeting systems and for the calculation and explanation of the main deviations. In this context, the contents of the program unit of the course are in line with the objectives properly considered for processing of learning outcomes.

 

The students will be able to:

Identify the conceptual framework of Analytical Accounting, knowing its impact on the process of managers' decision making.

Classify costs and profits by function.

Prepare Income Statements by function.

Explain how to compute manufacturing costs and work in progress.

Apply methods to assign Indirect Costs.

Understand Cost-Volume-Profit analysis.

Present the traditional method of allocation and Activity-Based Costing (ABC).

Know how to find the Break-Even Point.

Calculate the Contribution Margin and Margin of Safety.

Analyse Target Profit Analysis and Sales Mix.

Design systems of Analitical Accounting and prepare Management Budgets.

Set Standards for Cost Systems.

Use the standard Cost for Planning and Control Management.

Analyse variations and deviations.

Evaluation Criteria

This unit is organized in theoretical and theoretical-practical lectures in order to apply a collaborative approach learning style. The e-learning platform available (InfoAlunos) will be used to deliver students all the study material presented at the classroom. It is highly recommended that students attend classes in order to achieve successful performance.

However, the student's non attendance at classes is not a criteria selection for the unit assessment.

 

The assessment methodology consists in the following scheme:

Normal season:

This season has two different moments for partial assessment, with two frequencies:

a)      Each frequency has a weight of 50% in the final classification.

b)      Only students with, at least, 7,500 values achieved in the first frequency (on a scale from zero to twenty), can go to the second frequency.

c)      The second frequency has a minimum score of 6,000 values (on a scale from zero to twenty) as a limit to calculate the total score for the Normal Season.

d)      If the student doesn't achieve, in the second frequency, a minimum score of 6,000 values (on a scale from zero to twenty), then he/she will be considered as not approved, regardless the score achieved in the first frequency.

e)      Approval is achieved, only, when the student has a minimum score of 9,500 values (on a scale from zero to twenty), obtained by the average of the scores obtained in the first and second frequencies, and after observing the limits defined in the previous paragraphs  b) and c).

 

Continuous assessment calendar:

1st frequency: 27.04.2018 - from 18:00 to 20:30

2nd frequency: 04.06.2018 - from 14:00 to 16:30

 

 

Resource/Improvement or Special Season:

a)      There's only one test, which includes 100% of the matters discussed during the semester.

There will never be the chance for recover any elements evaluated in the previous seasons.

Program Resume (get program detail)

Identify the conceptual framework of Analytical Accounting, knowing its impact on the process of managers' decision making.

Classify costs and profits by function.

Prepare Income Statements by function.

Explain how to compute manufacturing costs and work in progress.

Apply methods to assign Indirect Costs.

Understand Cost-Volume-Profit analysis.

Present the traditional method of allocation and Activity-Based Costing (ABC).

Know how to find the Break-Even Point.

Calculate the Contribution Margin and Margin of Safety.

Analyze Target Profit Analysis and Sales Mix.

Design systems of Analytical Accounting and prepare Management Budgets.

Set Standards for Cost Systems.

Use the standard Cost for Planning and Control Management.

Analyze variations and deviations.

Main Bibliography

Textos de apoio utilizados nas aulas.

Caiado,  António C. Pires (2011). Contabilidade Analítica e de Gestão, Áreas Editora; 2011.

Other Biographical Sources / Support Documents

Outra bibliografia:

Pereira, Carlos Caiano e Franco, Victor Seabra (1998), Contabilidade Analítica. Rei dos Livros.

Franco, Victor Seabra et al.(2005). Contabilidade de Gestão, volume 1. Publisher Team.

Franco, Victor Seabra et al.(2005). Contabilidade de Gestão, volume 2. Publisher Team.

Azevedo, Domingos. Custo Regular de Contabilidade Analítica. Rei dos Livros.

Nabais, Carlos. Exercícios de Contabilidade Analítica. Editorial Presença.

Horgren, Charles T., Alnoor Bhimani et al.. Management and Cost Accounting. Financial Times Prentice Hall.

Student Support

Fridays: 17h - 19h (room 1.62)

(students must have to send a previous email to solange.costa@staff.uma.pt)

Associated Links

Comments

Sextas: 17h - 19h (gabinete 1.62)

(mediante aviso prévio por email e com antecedência para solange.costa@staff.uma.pt)

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