Sumários
Class 9
29 Novembro 2023, 20:30 • Maria João Major
Conclusion of case 9. Building the P&L by function and the P6L by nature based on case 9. Return on sales ratio. Case 11 (questions 1 and 2).
Class 8
15 Novembro 2023, 18:00 • Maria João Major
Conclusion of case 8. Discussion of case 9. Calculation of manufacturing costs of the period. Concept of opportunity costs.
Class 7
10 Novembro 2023, 20:30 • Maria João Major
Conclusion of case 6. The statement of cash flows. Profit and loss account by function. The concept of cost object in management accounting. Direct costs versus indirect costs. Variable costs and fixed costs (short and long terms). Discussion of case 8.
Class 6
3 Novembro 2023, 20:30 • Maria João Major
Discussion of case 6 (continuation). EBITDA, EBIT, EBT and net income. Preparation of the P&L (case 6).