Class Information Systems to Support Management

This course covers information systems and the selection of technologies to support business management and decision-making. It explores the classification of expenses, differentiating between product and period, and details the cost of production/service. It includes the treatment of indirect costs and their allocation by methods such as single bases, MSH, and ABC. It also covers cost-volume-return (CVR) analysis and risk indicators, standard costs, and budgetary control. Finally, it introduces Activity-Based Management, EVA, Tableau de Bord, and the Balanced Scorecard, which monitor performance and support strategy.  

Not applicable

The contents of the “Management Information Systems” CU include the role of management accounting in classifying expenses and calculating results, costing methods such as MSH and ABC, and techniques for calculating the cost of products and services. Cost-Volume-Result (CVR) analysis is covered to assess risks in business decisions, as well as standard costs and variance budgeting. Tools such as EVA, Tableau de Bord, and Balanced Scorecard are introduced to assess performance and support value creation. Efficient information management is also promoted, guaranteeing data accessibility and security.

Innovative methodologies in the “Management Information Systems” course include Project-Based Learning (PBL), where students carry out practical projects, applying theoretical concepts to real situations, and promoting collaboration. Case studies allow them to analyze real business cases, fostering understanding of management accounting concepts and stimulating critical reflection and group discussion. The use of digital technologies facilitates access to learning materials and interaction between students and teachers, supporting autonomous work in information management. Finally, the Flip Classroom allows students to study theoretical content at home, using class time for discussions and practical activities, which maximizes interaction in class. These methodologies make the learning process more dynamic and student-centered, encouraging the practical application of the knowledge acquired.

Caiado, A. C. P. (2020). Contabilidade analítica e de gestão (2020). Áreas Editora. ISBN: 9789899010017 Caldeira, C., Vicente, C., Ferreira, D., Asseiceiro, J., & Vieira, J. (2019). Contabilidade, Contabilidade de Gestão e Analítica (2ª ed.). Rei dos Livros. ISBN: 9789898823892