Curso de Formação Continuada
Managerial Accounting
Focuses on the internal scope, on managers and directors, with an emphasis on the company's historical performance and on Decisional Intelligence and Sustainable Behavior.
General Objective
Understand Managerial Accounting within the internal scope of the company with a view to helping managers make strategic and operational decisions regarding sales or services, based on customized and flexible information, also focusing on future projections derived from rigid standards and rules.
Curriculum
Module 01 — Resource-Based Accounting
- Sources of Funds
- Application of Funds
- Balance Sheet Equilibrium
- Human Resources and Accounting
Module 02 — Process Model Accounting
- Documentation, Mapping, and Modeling
- Strategic Vision and Total Quality Control
- Monitoring and Control (SIG)
Module 03 — Management Accounting
- Manufacturing Costs
- Prime Cost
- Standard vs. Actual Cost Variance Analysis
- Activity-Based Costing (ABC)
- Zero-Based Budgeting (OBZ)
- COGS (CMV, CSP, and CPV)
- Inventory Control
Module 04 — Corporate Budgets
- Production Budget
- Raw Materials Budget
- Direct Labor Budget
- Indirect Costs Budget
- Purchasing Budget
- Cash Budget
- Sales Budget
Module 05 — Fiscal Year Projection
- Balance Sheet (BP) and Income Statement (DRE)
- Capital Expenditures
- Administrative Expenses for Sales, Services, and Costs
- Depreciation and Amortization
Module 06 — Decision Intelligence and Thesis
- Decision Intelligence and Sustainable Behavior in accounting and financial decisions
- Final Paper — Guidance on the Presentation of Papers (Theses)