Management Accounting


Health Care Services Management, Publication in the Diário da República - RCC 21/12/2010 [DR. 4926/2011 21.03.2011]

4 ECTS; 2º Ano, 1º Semestre, 45,0 TP


No pre-requisites

On completion of this module the students should have learned the key budgetary management functions, be able to prepare budgets taking into account budgetary control requirements.

Key Concepts of Management Accounting.
Calculation of production and maufacturing costs.
Cost Centres.
Basics of Budgetary Management.
Annual Budgets.

Evaluation Methodology
written test

- Franco, V. e Pereira, C. (2001). Contabilidade Analítica. Lisboa: Rei dos Livros
- Franco, V. (2005). Contabilidade de Gestão ? O Apuramento dos Custos e a Informação de Apoio à Decisão. Lisboa: Publisher Team
- Franco, V. (2006). Contabilidade de Gestão ? Orçamento anual e instrumentos de avaliação do desempenho organizacional. Lisboa: Publisher Team

Method of interaction
Face-to-face sessions.

Software used in class