Management Accounting II

Scholar Year: 2018/2019 - 2S

Courses

Head Teacher Responsability Paulo José Rodrigues da Costa Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 3 Lectures Type Teacher Classes Hours Theoretical Totals 1 2,00 Paulo Costa   2,00 Practices Totals 2 6,00 Paulo Costa   3,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

Identify the expense centers and calculate their total and unit costs.
Apply Activity Based Costing.
To present the variable costing and the impact of this information in the decision making, in terms of the evaluation of business risk and benchmarking, through the Contribution Margin, Critical Point of Sales and the Safety Margin.
Build programs and budgets of a commercial and industrial company in its different components and carry out effective planning of the level of inventories.

Syllabus

1 - Homogeneous Sections
1.1 - The functional division of expenditure
1.2 - Auxiliary and main expenditure centers
1.3 - Allocation of expenditure by the centers. Refunds
1.4 - Production costing maps
2 - Activity Based Costing
2.1 - Definition, attributes and classification of activities
2.2 - Determination of the cost of activities
2.3 - Cost of activities and costs of products
3 - Variable Costing
3.1 - Variable costing with alternative costing and results tabulation
3.2 - Contribution Margin
3.3 - Critical Point of Sales
3.4 - Security Margin
3.5 - Business Risk and Benchmarking
4 - Budgets
4.1 - The Rigid Budget and the Flexible Budget
4.2 - Exploration Budgets
4.2.1 - Coordination and integration of an operating budget
4.2.2 - Planning and effective control of the level of inventories (TQM; JIT; EOQ);
4.2.3 - The sales budget
4.2.4 - The budget of purchases and inventories of materials
4.2.5 - The budget for production costs
4.2.6 - The budget for processing costs
4.2.7 - The budget for finished product inventories
4.3 - Investment and Financial Budgets
4.3.1 - The Investment Budget
4.3.2 - Non-manufacturing expenditure budgets
4.3.3 - The Treasury Budget
4.3.4 - The Financial Budget
4.3.5 - Statement of Income
4.3.6 - Balance Sheet

Demonstration of the syllabus coherence with the UC intended learning outcomes

The objectives of the curricular unit are:
• Identify the cost centers and calculate their total and unit costs.
• Apply Activity Based Costing.
• Present the variable costing and the impact of this information in the decision making, in terms of the evaluation of the business risk and benchmarking, through the Contribution Margin, Critical Point of Sales and the Safety Margin.
• Build programs and budgets of a commercial and industrial company in its different components and carry out effective planning of the level of inventories.

The syllabus contents are coherent with the objectives of the curricular unit, since they obey systematically to these same objectives.

Teaching methodologies

• Theoretical classes: Use of expository method, to introduce the theoretical concepts and participatory method for reflection on the contents.
• Practical classes: Use of expository and participatory methods to solve exercises.

Demonstration of the teaching methodologies coherence with the curricular unit's intended learning outcomes

There are theoretical classes and practical classes. However, in the theoretical classes a space of application of the contents is created. The expository method is used to introduce the theoretical concepts related to the conceptual structure of analytical accounting and the participatory method for reflection on the different situations and operations related to the concepts under study. These methods are also used in the resolution of exercises and discussion of cases, in order to try interactivity and seeking to relate to real events.

Assessment methodologies and evidences

Assessment Type Distribution assessment with final exam Assessment Components
1. Continuous Assessment
The assessment of knowledge consists of two written tests. (The first test has a minimum mark of 8.5 values and the second test has a minimum mark of 10 marks). In the tests it is allowed the consultation of an A4 sheet with the information considered adequate by the Student, provided that it is identified with his name and the number.
Final Score Continuous Assessment = 45% (1st Test) + 55% (2nd Test)
If the final mark is less than 10 points, the student will have to make a final evaluation.
2. Final Evaluation
There are three epochs of final evaluation:
2.1 Normal Season | 1st season (intended for students who did not opt for continuous assessment)
The evaluation of the normal time is constituted by an Individual Exam with a minimum grade of 10 values. In the examination is allowed the consultation of an A4 sheet with sample formulas, duly identified with the name and the number of Student.
Final Grade = E (Exam) = 100%
If the final grade is less than 10, there will be no approval.

Attendance system

N/A

Assement and Attendance registers

Bibliography

Essential:
• Aviso nº 15655/2009 – Normas Contabilísticas e de Relato Financeiro do Sistema de Normalização Contabilística.
• CAIADO, António C. Pires, (2011), Contabilidade Analítica e de Gestão; Áreas Editora; 6ª Edição.
• CAIADO, António Pires, CABRAL, Joaquim Viana (2007); Casos Práticos de Contabilidade Analítica; Áreas Editora; 2ª Edição.
• Decreto-Lei nº 158/2009, de 13 de julho – Aprovação do Sistema de Normalização Contabilística (SNC).
• MARTINS, Maria Alexandra Barbosa e RODRIGUES, Lúcia Lima; (2004); O Custeio Baseado em Atividades (ABC): Implementação em PME; Publisher Team; 1ª Edição; Lisboa.
• Norma Contabilística de Relato Financeiro 18 (2009) – Inventários; Aviso 15655/2009, Diário da República, 2ª série, nº173 de 7 de setembro de 2009, p.36319-36322.
• FRANCO, Vitor, OLIVEIRA A. V., MORAIS A. I., SERRASQUEIRO, R., LOURENÇO, Ana Isabel, JESUS Maria A., MAJOR Maria João, OLIVEIRA, Benvinda J., (2006) Contabilidade de Gestão - Volume II Orçamento Anual e Instrumentos de Avaliação do Desempenho organizacional; Publisher Team.
• FRANCO, Vitor, OLIVEIRA A. V., MORAIS A. I., SERRASQUEIRO, R., LOURENÇO, Ana Isabel, JESUS Maria A., MAJOR Maria João, OLIVEIRA, Benvinda J., (2005) Contabilidade de Gestão - Volume I O apuramento dos custos e a informação de apoio à decisão; Publisher Team.
• Portaria nº 986/2009, de 7 de setembro – Modelos de Demonstrações Financeiras.
• TEIXEIRA, Ana Bela; PARDAL, Pedro; MATA, Carlos; COSTA, Paulo; PICOITO, Célia; DAMIÃO Ana; (2019); Contabilidade Analítica II – Caderno de Exercícios; ESCE; Setúbal.

Complementary:
• AECA – Asociación Española de Contabilidad Y Administración de Empresas; (1998); Doc. Nº 18 - El sistema de costes baseado en las actividades; 1ª Edição; Ortega Ediciones Gráficas; Madrid.
• JORDAN, Hugues, NEVES, João Carvalho das e RODRIGUES, José Azevedo, (2002), O Controlo de Gestão – Ao Serviço da Estratégia e dos Gestores; Áreas Editora, Lisboa.
• HORNGREN, C. e FOSTER, C., (2000), Cost Accounting: A Managerial Emphasis; Ed. Prentice Hall International; 10ª Edição, Nova Jersey, EUA.