Management Accounting (MA-E)

Área

AC Gestão > UC Obrigatórias

Activa nos planos curriculares

Finance > Finance > 1º Ciclo > Unidades Curriculares Obrigatórias > Management Accounting

Nível

1º Ciclo (L)

Tipo

Não Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 1.0 h/semana

Aula Prática (PL): 3.0 h/semana

Trabalho Autónomo: 108.0 h/semestre

Créditos ECTS: 6.0

Objectivos

1. Understand the interdepende of financial and management accounting
2. Recognize the role of management accounting data in decision making
3. Classify costs
4. Apply different methods to estimate product and period costs
5. Estimate standard costs and apply variance analysis

Programa

1. Management accounting as a management tool
2. Cost classification
3. Estimate product c osts
4. Cost centers
5. Cost estimation methods
6. ABC - Activity Based Cos ting
7. Cost-Volume-Profit Analysis
8. Standard costs

Metodologia de avaliação

Assessment is divided into two parts, The first part, the continuous evaluation, is computed via two midterms (20%
each) and class participation (10%). The second part is a written final exam and has a 50% weight.
The students are required to attend 2/3 of classes.
There is a minimum required grade in the exam of 7,5 out of 20

Bibliografia

Principal