Managament Accounting II
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
- Pedro Augusto Nogueira Marques
1. Identify and discriminate between accounting systems.
2. Relate the budgeting process with the management functions.
3. Identify and present accounting deviations.
4. Detect the two stages of ABC method.
1. Accounting systems;
2. Annual budget;
3. Basic finance system;
4. Budgetary control;
5. Standard finance system;
6. ABC method (Activity Based Costing).
Ongoing assessment:practical assignment (40%), mid-term test (60%)
Final assessment: exams (regular and/or supplementary).
Method of interaction
Lectures supported by audiovisual resources and simulation.
Software used in class