Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
6 ECTS; 2º Ano, 2º Semestre, 30,0 T + 45,0 PL , Cód. 905618.
Lecturer
- Pedro Augusto Nogueira Marques (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
1. Identify and distinguish accounting systems
2. Articulate the preparation of the annual budget with the management functions
3. Distinguish and list accounting and non-accounting deviations
4. Recognise the two stages that characterise the 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
Continuous assessment: 1 test (60%) and 1 individual assignment (40%)
Final assessment: exam (regular and/or supplementary).
Bibliography
- Caiado, A. (2015). Contabilidade Analítica e de Gestão. Lisboa: Áreas Editora
- Franco, V. (2010). Os Custos, os Resultados e a Informação para a Gestão. Lisboa: Livros Horizonte
- Franco, V. (2012). Gestão Orçamental e Medidas Financeiras de Avaliação do Desempenho. Lisboa: Livros Horizonte
Teaching Method
Lectures including slide projection and pedagogic simulation
Software used in class
