Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]
6 ECTS; 2º Ano, 1º Semestre, 30,0 T + 45,0 PL , Cód. 9152212.
Lecturer
- Pedro Augusto Nogueira Marques (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
1. Recognise the limitations of Financial Accountancy;
2. Identify costs;
3. Identify full, variable and rational funding systems;
4. Understand the assumptions, the intended use and the limit of the analyses of cost-volume-profit;
5. Recognise the different manufacturing systems.
Program
1.Scope and objectives of the Management Accounting;
2. Cost classification and its calculation by function;
3. Financing systems;
4. Cost-Volume-Profit analyses;
5. Analyses methods and costs distribution; appreciation of the final production;
6. Industrial companies and the manufacturing systems.
Evaluation Methodology
Continuous assessment: Mid-term test.
Final assessment: exams (regular and supplementary).
Bibliography
- Caiado, A. (2009). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora
- Outros, . e Franco, V. (2005). Contabilidade de Gestão O Apuramento dos Custos e a Informação de Apoio à Decisão . (Vol. I). Lisboa: Publisher Team
Teaching Method
Lectures supported by audiovisual resources and simulation.
Software used in class
