Management Accounting I
Business Administration, Publication in the Diário da República - Despacho nº 3393/2016 - 04/03/2016
ECTS; º Ano, , 0,0 T + 0,0 PL + 0,0 TP + 0,0 P + 0,0 TC + 0,0 S + 0,0 E + 0,0 OT + 0,0 O
1. Recognise the limitations of Financial Accountancy;
2. Distinguish costs;
3. Distinguish full, variable and rational funding systems;
4. Understand the assumptions, the intended use and the limit of the analyses of cost-volume-profit;
5. Recognise the different manufacturing systems.
1.Scope and objectives of the Management Accounting;
2. Cost classification and its calculation by function;
3. Financing systems;
4. Cost-Volume-Profit analyses;
5. Analyses methods and costs distribution; appreciation of the final production;
6. Industrial companies and the manufacturing systems.
Continuous assessment: Mid-term test.
Final assessment: exams (regular and supplementary).
Method of interaction
Lectures supported by audiovisual resources and simulation.
Software used in class