Management Accounting II

6 ECTS; 2º Ano, 2º Semestre, 30,0 T + 45,0 PL

- Pedro Augusto Nogueira Marques

Not applicable.

1. Identify and distinguish accounting systems
2. Articulate the preparation of the annual budget with the management functions
3. Distinguish and list accounting and non-accounting deviations
4. Recognise the two stages that characterise the 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).

Evaluation Methodology
Continuous assessment: 1 test (60%) and 1 individual assignment (40%)
Final assessment: exam and re-sit

- Caiado, A. (2015). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora
- Franco, V. (2012). Gestão Orçamental e Medidas Financeiras de Avaliação do Desempenho. Lisboa: Livros Horizonte
- Franco, V. (2010). Os Custos, os Resultados e a Informação para a Gestão. Lisboa: Livros Horizonte

Method of interaction
Lectures supported by slide presentation and simulation.

Software used in class