Management Accounting I

Accounting
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
A minimum mark of 10/20 is required to pass. A mark of 8 or 9 implies an oral exam. A mark of 16 or higher implies a public defense, otherwise the student will receive a mark of 15.

Bibliography
- , O. e Franco, V. (2010). Os Custos, os Resultados e a Informação para a Gestão. Lisboa: Livros Horizonte
- Vicente, C. e Vieira, J. e Asseiceiro, J. e Caldeira, C. e Ferreira, D. (2014). Contabilidade de Gestão - Estratégia de Custos e de Resultados. Lisboa: Rei dos Livros
- Caiado, A. (2012). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora

Method of interaction
Lectures supported by audiovisual resources and simulation.

Software used in class