Contabilidade de Gestão II

Contabilidade
6 ECTS; 2º Ano, 2º Semestre, 30,0 T + 45,0 PL

Lecturer
- Pedro Augusto Nogueira Marques

Prerequisites
Not applicable.

Objectives
1. Identify and distinguish accounting systems
2. Articulate the preparation of the annual budget with the management functions
3. Distinguish and list accounting and non-accounting deviations
4. Recognise the two stages that characterise the ABC method

Program
1. Accounting systems;
2. Annual budget;
3. Basic finance system;
4. Budgetary control;
5. Standard finance system;
6. ABC method (Activity Based Costing).

Evaluation Methodology
Continuous assessment: 1 test (60%) and 1 individual assignment (40%)
Final assessment: exam (regular and/or supplementary).

Bibliography
- Caiado, A. (2015). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora
- Franco, V. (2012). Gestão Orçamental e Medidas Financeiras de Avaliação do Desempenho. Lisboa: Livros Horizonte
- Franco, V. (2010). Os Custos, os Resultados e a Informação para a Gestão. Lisboa: Livros Horizonte

Method of interaction
Lectures including slide projection and pedagogic simulation

Software used in class