Financial Analysis

Course: Financial Analysis
Year:

2

Semester:

2º Semestre

Curricular Unit:

ISEG - Gestão

ECTS:

6.0

Regent:

Sofia Margarida Morais Lourenço

Objectives: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
Contents:1. Management accounting as a management tool
2. Cost classification
3. Estimate product costs
4. Cost centers
5. Cost estimation methods
6. ABC - Activity Based Costing
7. Cost-Volume-Profit Analysis
8. Standard costs
Evaluation:Having lecture and review sessions combined in one format allows the instructor to present the concepts immediately followed by a practical application.
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.
Bibliography:Caiado, António C. Pires (2011), Contabilidade Analítica e de Gestão, 6ª edição, Áreas Editora, Lisboa.
Bhimani, Alnoor, Horngren, Charles T., Datar, Srikant M. e Rajan, Madhav (2011), Management and Cost Accounting, 5.ª edição, Prentice – Hall.
Program in pdf:

Português

English

2019/2020

2019/2020

2018/2019

2018/2019

2017/2018

2017/2018

2016/2017

2016/2017

2015/2016

2015/2016

2014/2015

2014/2015

2013/2014

2013/2014



Erasmus Incoming