Publication in the Diário da República: Bolonha 2008/09 [DR. 20757/2008 07.08.2008]
6 ECTS; 2º Ano, 2º Semestre, 30,0 T + 45,0 P
Lecturer
Prerequisites
Not applicable.
Objectives
1. Identify and distinguish accounting systems
2. Articulate the preparation of the annual budget with management functions
3. Identify and describe the accounting and extra-accounting deviations
4. Identify the two stages of the ABC method.
Program
1. Accounting systems;
2. Annual budget;
3. Basic financing system;
4. Budgetary control;
5. Standard financing system;
6. ABC method (Activity Based Costing).
Evaluation Methodology
Continuos assessment: 1 practical assignment (40%) + 1 mid-term test (60%)
Final assessment: regular and /or supplementary exam (100%).
Bibliography
- Caiado, A. (2009). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora
- Franco, V. (2005). Contabilidade de Gestão ? O Apuramento dos Custos e a Informação de Apoio à Decisão. (Vol. I). Lisboa: Publisher Team
- Franco, V. e Outros, O. (2005). Contabilidade de Gestão ? Orçamento Anual e Instrumentos de Avaliação do Desempenho Organizacional. (Vol. II). Lisboa: Publisher Team
Teaching Method
Lectures supported by audiovisual resources and pedagogical simulation.
Software used in class
