Overall objectives:

1 - Define and identify goals and scope of MAccounting in all organizations.
2 - Raise students' awareness on the importance of Man. Accounting in a more sustained decision making.
3 - Identify, distinguish and apply the main concepts, types of expenses and costing systems, recognizing the relation between Expenditure/Volume/Result
4 - Determine the production/operating expenses, taking into account different components of the activity expenditure and the traditional and alternative methods of expenses.
5 - Recognize the importance of dividing production/activity into spending centres
6 - Apply the monistic and dualistic systems for articulation of analytical and financial accounting.
7 - Understand and know how to prepare annual budget as well as use of standard costs.
8 - Proceed to budgetary control and analysis of any deviations resulting from the activity.
9 - Recognize & know how to implement different systems of Analytical Accounting accounts
10 - Management Accounting Systems applied to Hospitality
11 - Decision Making

Syllabus:

1 - 1 Concepts, fundamentals, principles and usefulness of Analytical Accounting.
2 - 2 Clearance of activity expenses.
3 - 3 Expense centres.
4 - 4 Costing systems and the expense/volume/result ratio.
5 - 5 Annual budget.
6 - 6 Standard expense
7 - 7 Budgetary control and Analysis of deviations.
8 - 8 Account systems of Analytical Accounting.
9 - 9 Design of Analytical Accounting Systems
10 - 10. Decision Making
11 - 11. Management Accounting Systems applied to Hospitality - USALI

Literature/Sources:

Horngren, C. T., Foster, G., & Datar, S. M. , 2011 , Contabilidade de Custos , Pearson educación
Horngren, C. T., Foster, G., Datar, S. M., Rajan, M., Ittner, C., & Baldwin, A. A , 2010 , Cost accounting: a managerial emphasis. Issues in Accounting Education , -
Santos, L., Gomes, C., Faria,A., Lunkes, Malheiros,C., da Rosa, F., Nunes, C. , 2008 , Contabilidade de Gestão Hoteleira , ATF Edições Técnicas
Schmidgall, R. S., Daft, R. L., Hayes, D. K., Ninemeier, J. D., & Miller, A. A. , 2006 , Hospitality industry managerial accounting. ,
Caiado, A., C. P. , 2011 , Contabilidade Analítica e de Gestão ,
Garrison R.,Noreen E. & Brewer P. , 2011 , Managerial Accounting ,
Ferreira D. (Coordenador), Caldeira C., Asseiceiro J., Vieira J., Vicente C., , 2019 , Contabilidade de Gestão Estratégia de Custos e de Resultados ,
Docente da UC , Diapositivos facultados ao longo do semestre ,

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
The teaching methodology is divided into; K- lectures theoretical exposition; W theoretical-practical classes with on-line exposure and consultation and practical classes. Evaluation Methodology: The classes are divided into 2 components: theoretical and theoretical-practical. Regular Period: 2 exams with equal weight in the final classification; there may be 1 individual/group work, with a final grade of up to 20%. On a scale of 0 to 20 values, the student can never have a rating of less than 7.0 values on the first exam and 6.0 values on the second. In order to be approved in the Regular Period, (i) these limits must be met cumulatively and (ii) the weighted average of the scores obtained in the 2 exams, plus the classification obtained in the individual/group work (if applicable), will be equal to or more than 9,5 values. Supplementary Period (Appeal) and/or Improvement: 1 exam, with a weighting of 100% in the final classification, including all subjects taught during the semester