Publication in the Diário da República: RCC 21/12/2010 [DR. 4926/2011 21.03.2011]
4 ECTS; 2º Ano, 1º Semestre, 45,0 TP
Lecturer
- Carla Maria Freitas dos Santos Joaquim
Prerequisites
No pre-requisites
Objectives
On completion of this module the students should have learned the key budgetary management functions, be able to prepare budgets taking into account budgetary control requirements.
Program
Key Concepts of Management Accounting.
Calculation of production and maufacturing costs.
Cost Centres.
Basics of Budgetary Management.
Annual Budgets.
Evaluation Methodology
Practical assignment(40%)and written test(60%)
Bibliography
- Franco, V. (2006). Contabilidade de Gestão Orçamento anual e instrumentos de avaliação do desempenho organizacional. Lisboa: Publisher Team
- , . e Franco, V. (2005). Contabilidade de Gestão O Apuramento dos Custos e a Informação de Apoio à Decisão. Lisboa: Publisher Team
- Franco, V. e Pereira, C. (2001). Contabilidade Analítica. Lisboa: Rei dos Livros
Teaching Method
Face-to-face sessions.
Software used in class
