Subject: Management Accounting

Scientific Area:

Accounting and Taxation


64 Hours

Number of ECTS:




Overall objectives:

1 - Understand the assumptions underlying the applicability of the accounting procedures of the costing system by manufacturing order and in cases of production of one or multiple products per process.
2 - Differentiate and determine the effect of losses and defective products.
3 - Develop the DR by functions in line with the NCS.
4 - Calculate a priori rates of indirect costs and justify their use
5 - To elaborate, in the process costing system, summary tables of the orders produced and results by order.
6 - Calculate, based on costing by process, the production of the period in equivalent units, using appropriate criteria and methods.
7 - Understand the importance of ethical and deontological standards in an organization.


1 - Concepts and fundamentals
1.1 - Cost accounting
1.2 - Cost and cost of production
1.3 - Income statement by function
2 - Calculation of production costs
2.1 - Components of the industrial cost of products
2.2 - Methods of calculating production costs
2.3 - Defective production
2.4 - Cost centers
3 - Costing systems
3.1 - Total, variable and rational costs
3.2 - Activity-based costing
4 - Annual budget and standard costs
4.1 - Annual budget components
4.2 - Standard costs
5 - Budgetary control and analysis of deviations
5.1 - Deviation calculation and analysis


Pereira, C. C. & Franco, V. S. , 2001 , Contabilidade Analítica, 7.ª ed. , Rei dos Livros
Ausset F. & Margerin, J. , 1990 , Contabilidade Analítica. Utensílio de Gestão: Ajuda à Decisão , Ediprisma
Caiado, A. C. P. , 2008 , Contabilidade Analítica e de Gestão, 4.ª ed. , Áreas Editora
Drury, C. , 2006 , Management & Cost Accounting: an introduction, 6th ed. , Thomson Learning, London
Horngren, C. T.; Foster, G.; Datar, S. , 2006 , Cost Accounting. A managerial emphasis, 12th. ed. , Pearson Prentice-Hall: New Jersey
Pereira, C. C., Franco, V. S. , 2010 , Contabilidade analítica, 6ª ed. , Rei dos Livros

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
Periodic assessment system, which implies two written tests (without consultation and a multiple choice system / resolution of questions). Each test has a weight of 50% in the calculation of the final grade of the normal season. Students with a final average of 9.5 or higher will be approved. Failure to perform one of the tests is equivalent to a score of 0 (on that test). In the final grade of the normal season, that is, in the average of both tests, the minimum grade criterion (6 points) is applicable. Any of the tests may be recovered at the appeal season, although at most one.