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Analytical Accounting 2017/2018

  • 5 ECTS
  • Taught in Portuguese
  • Both continuous and final Assessment

faculty body


At the end of the course the student should be able to:
1. Explain and understand the different cost accounting systems;
2. Recognize the importance of the use of cost accounting in organizations management;
3. Build, evaluate and use cost accounting systems, with special emphasis on costs, revenues and business results;
4. Recognize the potential and limitations of different models of cost accounting.

Recommended Prerequisites

General Accounting

Teaching Metodology

Active expository method with guided discussion. Exemplary exercises and case studies.

Body of Work

1. Cost Accounting
2. Cost Accounting Relations
3. Elements of Cost and Cost Components
4. Classification of Costs and Cost Allocation
5. Joint Product and By-Product Costing
6. Cost Center Accounting
7. Cost Accounting Systems

Recommended Bibliography

Caiado, António Campos Pires (2012), Contabilidade Analítica e de Gestão. Áreas Editora, 7ª Edição.

Complementary Bibliography

Drury, Colin (2000), Management and cost accounting, 5ª edição, Thomson Learning, London.
Nabais, C. e Nabais, F. (2016), Práticas de Contabilidade Analítica e de Gestão. Lidel, 1ª Edição.

Weekly Planning

Week 1
Cost Accounting
Week 2
Cost Accounting Relations
Week 3 and 4
Elements of Cost and Cost Components
Week 5, 6 and 7
Classification of Costs and Cost Allocation
week 8, 9 and 10
Intermediate evaluation. Joint Product and By-Product Costing
Week 11, 12 and 13
Cost Center Accounting
Week 14 and 15
Cost Accounting Systems

Demonstration of the syllabus coherence with the curricular unit's objectives

Programmatic content is developed from the introductory concepts to the more specific topics of Analytical Accounting and according to an incremental process of complexity. The aim is to achieve the learning objectives: to understand the different analytical accounting systems and to recognize the importance of the use of analytical accounting in the management of organizations through points 1, 2 and 3 of the programmatic content, which will be further reinforced by the Points 4 to 7. The objectives of building, evaluating and using analytical accounting systems, with particular emphasis on costs, income and business results, and recognizing the potentialities and limitations of different analytical accounting models will be achieved through points 4, 5, 6 and 7 of the syllabus.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

The teaching methodology is concerned with the theoretical and practical exposure of the proposed topics, allowing students the understanding of the syllabus. Practical exercises throughout the semester will allow progressive acquisition of knowledge.

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledgeYesYes
Adapting to new situationsYes 
Analytical and synthetic skillsYesYes
Balanced decision makingYesYes
Commitment to effectivenessYes 
Event organization, planning and managementYes 
Foreign language proficiency  
Information and learning managementYesYes
Initiative and entrepreneurship capabilityYes 
IT and technology proficiencyYes 
Problem Analysis and AssessmentYesYes
Relating to others  
Written and verbal communications skillsYesYes
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