Management Accounting II

Scholar Year: 2018/2019 - 1S

Head Teacher Responsability Ana Bela de Sousa Delicado Teixeira 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 Ana Bela Teixeira   2,00 Practices Totals 3 9,00 Célia Picoito   9,00

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 the level of the evaluation of the business risk and of the 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 - Breakdown of expenditure by 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 of production costs
4.2.6 - The budget for processing costs
4.2.7 - The budget for finished product inventories
4.3 - Investment, Treasury and Financial Budgets
4.4 - Statement of Income
4.5 - Balance Sheet

Demonstration of the syllabus coherence with the UC intended learning outcomes

The combination of the presentation of the different classifications of expenditures allows us to show the information obtained by means of the calculation of the costs by the Homogeneous Sections method and the Activity-Based Costing, in the perspective of direct and indirect expenses. By working the information from the perspective of the behavior of the expenses against the activity, it is possible to calculate the critical point, the margin of safety, as well as measure the risk of the business.
From a forecast perspective, the preparation of the different programs and budgets, will allow to obtain the balance sheet and Income Statement.

Teaching methodologies

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

Assessment methodologies and evidences

1. Continuous Assessment
The assessment of knowledge consists of two written tests. (The first test has a minimum score of 8.5 and the second test has a minimum grade of 9.5 points). In the tests it is allowed to consult an A4 sheet with sample formulas, provided that it is identified with the student's name and number.

Final Score Continuous Assessment = 50% (1st Test) + 50% (2nd Test)

If the final grade is lower than 10, 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 exemplary formulas, duly identified with the name and number of Student.
Final Grade = E (Exam) = 100%

If the final grade is less than 10 values, there will be no approval.
2.2 Season of Appeal | 2nd season (it is intended for students who did not or did not obtain use in the normal time or in the continuous evaluation)

The evaluation of the appeal period is made up of an Individual Exam with a minimum grade of 10 points. In the examination is allowed the consultation of an A4 sheet with exemplary formulas, duly identified with the name and number of Student.

Final Note = E = 100%

If the appeal period note is less than 10 values, there will be no approval.


2.3 Special Time Exam:
The evaluation of the special season shall consist of an individual examination where the consultation of a
sheet A4 with sample formulas, duly identified with student name and number.

Oral Test - At the request of the Student, an oral test can be made in the case where, having not obtained
individual examination, have a mark equal to or greater than eight values.
If the final grade is less than 10 values, there will be no approval.

Main Bibliography