Optativa ( Contabilidade Analítica ) - Economia - Sem Ramos - Especialidades

ECTS / Credit Units
Year: 3 / 2º Semestre
Plan: 2015/16
Scientific Area: GES
Level: L2

Semestral Hour Load

Theorical: 32.00
Theorical-Pratical: 48.00
Pratical and Laboratorial:


Assigned Internship Hours:
Assigned Projects Hours:
Assigned Fieldwork Hours:
Assigned Study Hours:
Assigned Evaluation Hours:

Degree having this Course

Degree - Branch Degree Plan Year
Economia - Sem Ramos - Especialidades 2015/16
Gestão - Sem Ramos - Especialidades 2015/16

Teaching Staff

Solange Maria dos Santos Costa
Solange Maria dos Santos Costa

Responsável pelas Pautas
Ensino teórico
Ensino teórico-prático

Course Information

Course Objectivs

1 Acquiring skills to apply cost accounting concepts;

2 Understanding the inter-relationship between several manufacturing costs calculating methods ;

3 Developing the capacity of analysis in different scenarios, by selecting the best methodology to be applied while trying to solve problems;

4 Developing of critical thinking in face of specific case-scenarios;

5 Understanding the master budget structure and its construction process;

6 Understanding the relevance of the budgetary control (management control) and analysing variances.

Evaluation Criteria

Classification Type: Quantitative (0-20)
Evaluation Methodology: During student?s evaluation, they?ll have to demonstrate their acquired skills, both solving practical problems, and answering to theoretical questions designed to test their ability to propose and finding solutions to specific problems. Evaluation: assessment period: 2 midterms (50% each) the 1st midterm with a minimum grade of 7.5 values and the 2nd midterm with a minimum grade of 6. Reassessment period: final exame with waited score of 100%.

Program Resume (get program detail)

Main Bibliography

Caiado, Antóno C. Pires Contabilidade de Gestão _. Áreas Editora.
Pereira, Carlos Caiano e Victor Seabra Franco Contabilidade Analítica. Rei dos Livros.
Franco, Victor Seabra et al (2005). Contabilidade de Gestão. Publisher Team.
Franco, Victor Seabra et al (2005). Contabilidade de Gestão.. Publisher Team.
Azevedo, Domingos Curso Regular de Contabilidade Analítica. Rei dos Livros.
Nabais, Carlos Exercícios de Contabilidade Analítica. Editorial Presença.
Horgren, Charles T., Alnoor Bhimani et all Management and Cost Accounting. Financial Times Prentice Hall.

Other Biographical Sources / Support Documents

Student Support

Associated Links