Management Accounting I

Business Administration
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

Lecturer
- Pedro Augusto Nogueira Marques

Prerequisites
Not applicable.

Objectives
1. Recognise the limitations of Financial Accountancy;
2. Identify costs;
3. Identify 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.

Program
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.

Evaluation Methodology
Continuous assessment: Mid-term test.
Final assessment: exams (regular and supplementary).

Bibliography

Method of interaction
Lectures supported by audiovisual resources and simulation.

Software used in class