Accounting Management
Cod: 61005
Department: DCSG
Scientific area: Management
Total working hours: 156
Total contact time: 15

The purpose of this course is to enable the students so that they can develop the management accounting of companies in all the economic sectors, and use it as a complement of the information provided by the financial accounting.
To attain the objectives above mentioned, the main aspects of management accounting are studied, in order to give an integrated perception of the productive systems and of the related systems of cost accounting, through the intensive use of case studies. 

Cost / Expenditure
Profit and losses
Cost centre
Costing system

It is supposed that, after the approval in this course, the student will be prepared to:
•Determine costs in a joint production system;
•Use the different costing systems (full, direct and rational);
•Determine costs through the use of either the homogeneous sections method or the ABC method.

Theme 1 – Scope and objectives of Management Accounting.
Theme 2 – Cost classification and determination of the production costs.
Theme 3 – Income statement by functions.
Theme 4 – Joint production.
Theme 5 – Costing systems (full, direct and rational) and contribution margin.
Theme 6 – Cost centres and profit centres; the homogeneous sections method.
Theme 7 – The control of spoilage, waste and scraps.
Theme 8 – Direct and indirect methods to determine the industrial cost.
Theme 9 – Activity Based Costing.


•    Franco, Victor Seabra et alii, Temas de Contabilidade de Gestão - os custos, os resultados e a informação para a gestão, Lisboa, Livros Horizonte.
• Caiado, Pires, Contabilidade Analítica e de Gestão, Lisboa, Áreas Editora.
• Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M. (2019) Management and Cost Accounting, 6th Edition, Pearson.
• Ferreira, D; Caldeira, C; Asseiceiro, J; Vieira, J; Vicente, C; Contabilidade de Gestão – Estratégia de Custos e de Resultados. Rei dos Livros
• “A Contabilidade de Gestão como fator de diferenciação”, TOC (revista da Ordem dos Técnicos Oficiais de Contas), nº 173, agosto 2014, pp. 59-60.
• “A importância da gestão do desempenho organizacional”, TOC (revista da Ordem dos Técnicos Oficiais de Contas), nº 177, dezembro 2014, pp. 54-57.
* Of the manuals mentioned above, consider the latest edition


Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a presence-based final exam (p-folio) in the end of the semester (60%).
In due time, students can alternatively choose to perform one final presence-based exam (100%).

Good knowledge of Financial Accounting is a prerequisite for the adequate comprehension of this course unit.