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Júpiter - Sistema de Gestão Acadêmica da Pró-Reitoria de Graduação

Faculdade de Economia, Administração, Contabilidade e Atuária
Contabilidade e Atuária
Disciplina: EAC0226 - Decision Making for Accountancy

Créditos Aula: 2
Créditos Trabalho: 2
Carga Horária Total: 90 h
Tipo: Semestral
Ativação: 01/01/2022 Desativação:

APRESENTAÇÃO DA DISCIPLINA: Decision making implications of accounting information provided to organization managers and to external stakeholders such as investors, creditors, customers, and regulators. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. OBJETIVOS DE APRENDIZAGEM: This course develops an understanding of the link between organizational mission and governance structures and accounting’s role in coordinating, controlling and managing organizations. By the end of the course, you should have gained an understanding of how accounting is influenced by and influences organizational mission, strategy, structure, and the resulting performance measurement and control systems. To help in the development of this understanding, we will discuss numerous examples of decision situations (often using cases), both hypothetical and real.
Docente(s) Responsável(eis)
5859376 - Luciane Reginato Cornacchione
3770882 - Marcio Luiz Borinelli
85051 - Welington Rocha
Programa Resumido
1. ORGANIZATIONAL CONTROL, COORDINATION, AND MANAGEMENT 1.1 Introduction to Managerial Accounting 1.2 The nature of agency problems 1.3 Budgeting 1.4 Cost behavior and cost estimation 2. DECISION MAKING FOR CONTROL AND EVALUATION 2.1 Cost-volume-profit (CVP) analysis 2.2 Absorption versus variable costing 2.3 Cost allocation and agency implications 2.4 Information relevance 2.5 Standard costing and variance analysis 2.6 Transfer pricing
METODOLOGIA: The format of this and other Project Discovery courses is different. Many of the readings are not a concentrated delivery of facts, but instead have one or more key points to make and use facts and arguments to support those points. You will read the articles not to memorize facts, but to understand key points and evaluate the persuasiveness of the supporting facts and arguments. We will touch on the readings in class together (although usually not directly) and gain a greater understanding of the points raised. When each class session is over, you should be conversant in the key points presented in the readings and discussions for that day and the arguments for and against those points, and you should be able to respond to related or similar conceptual questions on assignments and exams. Across all the class sessions, we will work on enhancing your skills to logically develop your own key points and supporting arguments, refute opposing arguments, and present that information both in writing and verbally in a clear and concise manner. HABILIDADES E ATITUDES DESENVOLVIDAS: As with all courses, a major goal is for you to leave class each day with a more complete understanding of the topics we explore. Equally important, however, is to use the Project Discovery framework to further your professional skills, including communication skills, by (a) developing your abilities to identify and clearly define problems; identify relevant information and areas of uncertainty; and apply appropriate analysis techniques; and, (b) practicing effective written and oral communication, both individually and within groups.
Os critérios de avaliação são: a) O aluno será considerado aprovado na disciplina se obtiver nota média final maior ou igual a 5,0 (cinco) e frequência igual ou superior a 70% (setenta por cento). b) O aluno será considerado reprovado na disciplina se obtiver nota média final menor que 3,0 (três) e/ou frequência inferior a 70% (setenta por cento).
Norma de Recuperação
a) O aluno poderá participar do processo de reavaliação na disciplina caso obtenha nota média final maior ou igual a 3,0 (três) e menor que 5,0 (cinco) e frequência igual ou superior a 70%. b) A média para aprovação com reavaliação será obtida por meio da média aritmética simples da média final + nota obtida na reavaliação, que deverá ser igual ou superior a 5,0 (cinco).
BIBLIOGRAFIA PRINCIPAL: Managerial Accounting Custom Edition for University of Illinois at Urbana-Champaign: ACCY 302 Decision Making for Accountancy course. McGraw-Hill. BIBLIOGRAFIA COMPLEMENTAR: Garrison, R.; Noreen, E.; Brewer, P. Managerial Accounting. 16. ed. New York: McGraw-Hill Irwin, 2018. Hansen, D. R.; Mowen, M. M.; Guan, L. Cost Management: Accounting and Control. 6 ed. Mason: South-Western College Pub., 2007. Hilton, R. W.; Platt, D. E. Managerial Accounting: Creating Value in a Dynamic Business Environment. 12. ed. McGraw-Hill Education: New York, 2020. Datar, S. M.; Rajan, M. T. Horngren’s Cost Accounting: A Managerial Emphasis. 16. ed. New Jersey: Prentice Hall, 2018 Zimmerman, J. L. Accounting for Decision Making and Control. 10. ed. McGraw-Hill Irwin: New York, 2020.

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