Management Accounting

Business Administration, Publication in the Diário da República - Despacho nº 3393/2016 - 04/03/2016

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

Prerequisites
Not applicable.

Objectives
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.

Program
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
Ongoing assessment:practical assignment (40%), mid-term test (60%)
Final assessment: exams (regular and /or supplementary).

Bibliography

Method of interaction
Lectures supported by audiovisual resources and simulation.

Software used in class