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 , Cód. 992522.
Lecturer
- Pedro Augusto Nogueira Marques
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
- Franco, V. e Outros, O. (2005). Contabilidade de Gestão Orçamento Anual e Instrumentos de Avaliação do Desempenho Organizacional. (Vol. II). Lisboa: Publisher Team
- Outros, . e Franco, V. (2005). Contabilidade de Gestão O Apuramento dos Custos e a Informação de Apoio à Decisão . (Vol. I). Lisboa: Publisher Team
- Caiado, A. (2009). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora
Teaching Method
Lectures supported by audiovisual resources and pedagogical simulation.
Software used in class
