Analytical Accounting

7 ECTS / Semestral / Portuguese
  1. To understand the role of Cost Accounting in Business Management;
  2. To know the characteristics and objectives of cost accounting;
  3. To explain the importance of spending for the management;
  4. To analyze the different types of expenses;
  5. To characterize the three components production cost;
  6. To analyze different types of overheads, their manner of allocation and distribution basis;
  7. To emphasize the importance of production costs;
  8. To analyze the relationship CVR;
  9. To distinguish direct and indirect methods and when calculating the cost of production;
  10. To characterize different types of outputs in joint production;
  11. To find the value of products and by-products according to criteria;
  12. To characterize the method of equivalent units;
  13. To characterize and apply different costing systems;
  14. To analyze differences in results when using different costing systems;
  15. To define and classify expenditures centers;
  16. To apply the method of homogeneous sections;
  17. To build a production cost map.


Assistant Professor
PhD and Master in Management from the University of Beira Interior. Professor at the Institute of Management and Health Organizations (IGOS) at the Catholic…