Management Accounting I

Bank Management and Administration, Publication in the Diário da República - Bolonha 2008/09 [DR. 20757/2008 07.08.2008]

6 ECTS; 2º Ano, 1º Semestre, 30,0 T + 45,0 P

Lecturer

Prerequisites
Not applicable.

Objectives
1. Recognise the limitations of Financial Accountancy;
2. Identify costs;
3. Discriminate between full, variable and rational funding systems;
4. Understand the assumptions, scope and limit of cost-volume-profit analysis;
5. Recognise the different manufacturing systems.

Program
1.Scope and objectives of Management Accounting;
2. Cost classification and its calculation by functions;
3. Financing systems;
4. Cost-Volume-Profit analysis;
5. Analyses methods and cost distribution; valuation the final production;
6. Industrial companies and manufacturing systems.

Evaluation Methodology
Continuous assessment: 1 written test
Final assessment: regular and supplementary exams.

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

Method of interaction
Lectures supported by audiovisual resources and pedagogic simulation.

Software used in class