Faculdade de Economia
Área de Ensino
This course is designed to provide an understanding of how accounting is used within organisations for the planning, control and evaluation of activity, with a special focus on the manager's role. It will cover technical issues in cost accounting, and wider issues concerning the role of accounting in shaping management structures and decisions, in both manufacturing and service contexts. The course therefore aims to develop both a technical and a critical grasp of management accounting in its strengths and limitations.
1- Introduction to cost and management accounting. 2 - Introduction to cost terms and purposes. 3 - Cost information for decisions: relevant costs and decision making. 4 - Product costing: issues and problems. 5 - “Traditional” costing and alternative costing techniques. 6 - Activity based costing and activity based management. 7 - Tools for planning and control. Performance evaluation.