1) Adquirir e operacionalizar os principais conceitos e técnicas de controlo de gestão, com recurso a instrumentos credíveis que validem a Gestão Empresarial;
2) Distinguir os diferentes tipos de custos;
3) Identificar a informação relevante à tomada de decisão;
4) Elaborar orçamentos;
5) Proceder à análise e interpretação de desvios.
1. Introduction – Costs and breakeven analysis
1.1. Types of costs and behavior (concepts review)
1.2. Breakeven analysis
2. Information for decision making
2.1. Contribution method
2.2. Oportunity cost method
3. The budget system
3.1 The master budget and the budget construction process
3.2 Flexible budgets and deviation analysis
The teaching methodology relies on 100% of theoretical-practical lectures, where the topics are presented by the professor and discussed with the students individually or in group, accompanied by a discussion of several exercises pre-assigned by the professor.
Main Bibliography:
Datar, S.M., & Rajan, M.V.(2021).Horngren's Cost Accounting: A Managerial Emphasis, Global Edition (17th edition). Pearson Education. United Kingdom.
Complementary Bibliography:
Horngren, C.T., Sundem, G.L., Stratton, W.O., Burgstahler, D., & Schatzberg, J.O. (2015). Introduction to Management Accounting, Global Edition (16th edition), Pearson Education.
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