Subject: Analytical Accounting

Scientific Area:



80 Hours

Number of ECTS:




Overall objectives:

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.


1 - I. Concepts and foundations I.1 Management accounting I.2 Foundations of cost accounting Cost terms Inventoriable costs as manufacturing industrial costs I.3 The costs, its control and decision making Actual costs and budgeted costs I.4 The profit and loss account II. Manufacturing costs calculating II.1 Manufacturing costs components II.2 Manufacturing costs calculating methods Direct method Indirect method Joint production II.3 Spoilage III. Cost centres III.1 Description of cost centres III.2 Manufacturing costs in Department costing systems IV. Costing systems and cost-volume-profit analysis IV.5 Activity-based costing V. The master budget Budgetary system Budgets and programs VI. Standard costing VII. The budgetary control and variance analysis Flexible budgets VIII. Cost accounting account systems IX. Design and implementation of cost accounting systems


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

Assesssment methods and criteria:

Classification Type: Quantitativa (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%.