Management Accounting I

Auditing and Taxation
6 ECTS; 2º Ano, 1º Semestre, 30,0 T + 45,0 PL

Lecturer
- Pedro Augusto Nogueira Marques

Prerequisites
Not applicable.

Objectives
1. Recognise the limitations of Financial Accounting;
2. Distinguish costs;
3. Distinguish full, variable and rational funding systems;
4. Understand the assumptions, the intended use and the limit of the cost-volume-profit analysis;
5. Recognise the different manufacturing systems

Program
1.Scope and goals of management accounting;
2. Cost classification and its calculation by functions;
3. Financing systems;
4. Cost-Volume-Profit analyses;
5. Cost analysis and distribution methods; appreciation of the final production;
6. Industrial companies and manufacturing systems.

Evaluation Methodology
Continuous assessment: 1 test
Final assessment: final exam and suplementary exam

Bibliography

Method of interaction
Lectures including slide projection and pedagogic simulation.

Software used in class