1. Introduction to Management Accounting
2. Fundamental Concepts and Cost Classification
3. Methods for Allocation of Overheads
4. Cost Accumulation Systems
5. Organization of Management Accounting
6. Costing Systems
7. Joint Production
8. Cost / Volume / Profit

1. Part I
   1. Concept and Sources of Business Law
   2. Basic Notions of Business Law
      1. Definition of trader/entrepreneur
      2. Duties of entrepreneurs
      3. Commercial contracts (business sale, commercial sale and purchase, agency, franchising, leasing)
2. Part II
   1. Types of companies
   2. Personality and legal capacity of companies
   3. Incorporation of companies
   4. Shareholdings
   5. Financing companies
   6. Corporate governance
   7. Shareholders’ resolutions
   8. Dissolution and liquidation of companies
   9. Insolvency (brief approac

1. The interest of corporate finance
2. Portfolio management theory
3. Capital structure
4. The dividend policy
5. Assets value – dividends discount models

1. General theory of taxation
   1. Tribute: concept, classification and species
   2. Sources of tax law
   3. Interpretation and integration of norms
   4. Taxpayers guarantees
2. Personal income taxation
   1. Characteristics
   2. Incidence
   3. Taxable amount
   4. Tax rates and payment
   5. Accessory Obligations
3. Income business taxation
   1. Characteristics
   2. Incidence
   3. Taxable amount
   4. Tax rates and payment
   5. Accessory Obligations

1. Introduction to human resource management in organizations
2. Human resources planning
3. Competencebased management
4. Analysis, description and qualification of functions
5. Recruitment, selection
6. Professional integration
7. Performance management and assessment
8. Training

1. Fundamental concepts of Marketing
2. Consumer behaviour
3. Market research
4. Marketing strategy
5. Strategic and operational marketing link

1. The planning process
2. Basic Costs
3. Budgetary Control
4. Responsibility centers
5. Control of strategic management

1. Financial Analysis
2. Financial Analysis Instruments
3. Preparation of Financial Information
4. Analysis of Financial Equilibrium
5. Risk Analysis
6. Performance and Growth Analysis

1. Introduction
2. Financial Markets
   1. Objectives
   2. Functions
   3. Segmentation
   4. Market players
3. The Portuguese financial system
4. Monetary Markets
   1. Functioning
   2. Interbank Money Market
   3. Money Market Products
5. Capital Markets
   1. The primary market
   2. The secondary market
6. Spot Markets
   1. Bonds
   2. Stocks
7. Margin-account transactions
   1. Financed purchases
   2. Short selling
8. Operations over-the-counter versus organized markets
   1. Over-the-counter products
   2. Organized markets products

1. Introduction
   1. The strategy and marketing
   2. Strategic plan versus operational plan
   3. The relationship between the strategic marketing and operational marketing
2. Marketing-Mix
   1. Product
   2. Distribution
   3. Price
   4. Promotion
3. Marketing Plan
   1. The concept of a marketing plan
   2. The stages of a marketing plan
   3. The elaboration of a marketing plan

1. Introductory concepts of Investment Project Analysis
2. Relevant information in investment project evaluation
3. Evaluation methods of investment projects
   1. The Net Present Value
   2. The Internal Rate of Return
   3. The Payback Period
   4. The Return on Investment Index
4. Selection of mutually exclusive projects
   1. Different sizes and/or cash flow sequences
   2. Different lifetimes
   3. The optimal timing of investment
      1. Value growing resources
      2. Substitution projects
   4. Choice under financial constraints
5. Project financing
6. Project analysis under uncertainty
   1. Sensibility analysis and break-even point
   2. Scenario analysis
   3. Decision rules
   4. Decision Trees
   5. Monte Carlo Simulation
7. Real option approach

1. What is strategy
2. Strategic management process
3. Vision, mission, values and goals
4. Analysis of the external environment
5. Analysis of the internal environment and SWOT
6. Business and functional strategies
7. Corporate strategies
8. Internationalization and international strategies
9. Topics on strategy implementation

1.Introduction to Operations Management

2. Project Management
3. Queueing
4. Demand Forecast
5. Stock Management
6. Material Requirements Planning
7. Serious Games

1. Introduction to Entrepreneurship
2. The entrepreneur
3. Opportunities and ideas
   1. Sources of ideas
   2. Creativity
   3. Test of ideas
4. From idea to business model
5. Presentation of ideas
6. Intellectual Property and Financing

The student must complete a total of 5 ECTS credits by selecting from the course units listed in the ‘3rd Year – Elective I’ table.

1. Integrated business management applications
   1. Definition
   2. Benefits and challenges of integrated business management applications
2. Presentation of different modules of the application
   1. Sales
   2. Purchasing
   3. Inventory
   4. Production
   5. Accounting

1. Introduction: International management and globalization
2. The economic environment and the regional integration blocs
3. The socio-cultural environment
4. The political-legal environment
5. International trade and theories of international trade
6. Foreign direct investment: analysis and theories
7. Analyzing foreign markets
8. Internationalization strategies
9. Entry modes into foreign markets
10. International marketing concepts
11. Managing human resources internationally
12. Analysis and critique of the current state of internationalization of selected countries

The student must complete a total of 6 ECTS credits by selecting from the course units listed in the ‘3rd Year – Elective II’ table.

The objective of this unit is the integration of knowledge acquired in other units through the development of a business plan.

1. Simulation in Management
   1. Organization performance over time
   2. The dynamics of resources: formation, accumulation and use
   3. Feedback on Management variables and impact on performance
   4. Strategies to achieve objectives and goals
   5. Construction and simulation of digital-twins of processes in the organization
2. Use of a strategy and management simulator
   1. Simulator presentation and base case analysis
   2. Experimental decisions and analysis of results
   3. Strategy definition
   4. Decision making and analysis of results (for each decision round)
   5. Analysis of global results

1. Introduction
2. Mathematical programming models
   1. Linear programming (PL) models with continuous, binary and integer variables
   2. Resolution of LP models with software
3. Influence Diagrams
   1. Identification of decisions, uncertain events, consequences and results
   2. Problem structuring
4. Decision tables
   1. Decision rules without probabilities
   2. Decision rules with probabilities
5. Decision trees
   1. Optimal sequential decision
   2. Sensitivity analysis
   3. Risk profile
6. Multicriteria Decision Analyzis
   1. Multiatribute decision
   2. Multiobjective decision

1. Introduction to Economic Analysis
2. Sources of information: National and International Sources
3. Economic indicators:
   1. Economic growth and development
   2. Price stability
   3. International Trade
4. Social and demographic indicators
5. Processing and manipulation of data for economic analysis purposes
6. Critical data analysis
7. Preparation of an economic diagnosis.

1. Scope of financial auditing
2. Internal control
   1. Notion and objectives
   2. Components of internal control
   3. Understanding of internal control
   4. Tests of controls
   5. Limitations
   6. Control risk assessment
3. Approach to the audit process
   1. Engagement
   2. Planning, risk assessment and materiality
   3. Procedures
   4. Audit evidence
   5. Misstatements – fraud and errors
   6. Related parties
   7. Subsequent events
   8. Going concern
   9. Written representations
   10. Work of experts
4. Audit of several account balances and class of transactions
   1. Accounting aspects, internal control measures, audit objectives and audit procedures
5. Opinion formation
   1. Audit reports

1. Financing
2. Construction contracts
3. Deferred taxes
4. Consolidation of accounts
5. Accountability

1. The public sector in Portugal
   1. Concept and Structure
   2. Basic Diplomas
2. The State Budget
   1. Concepts
   2. Law of the Budgetary Framework
3. The Evolution of Public Accounting in Portugal
   1. The reforms of Public Accounting
   2. Accounting Systems in the Public Sector
4. The SNC-AP (Accounting Standardization System for Public Administrations)
   1. Advantages, scope and objectives
   2. Accounting Subsystems
      1. Budget Accounting
      2. Financial Accounting
      3. Management Accounting
      4. Multidimensional Chart of Accounts

1. Data-Driven Organization
   1. Fundamentals and impacts on the organization
   2. Data-driven culture
   3. Privacy, ethics, security, and risks
2. Data Acquisition
   1. Collection and access
   2. Data quality
   3. Treatment and cleaning
3. Data Management
   1. Organization
   2. Query and exploration
   3. Data extraction
4. Data analysis from a business perspective
   1. Concept of Business Intelligence (BI)
   2. BI and data analysis process
   3. Key Performance Indicators (KPI)
   4. Construction of interactive dashboards and scoreboards
5. Data visualization and storytelling
   1. Chart types, their function and selection factors
   2. Interpretation and presentation of outcomes
6. Support systems and platforms
   1. Data management
   2. Data analysis
   3. Data visualization

1. Notion, object and scope of labour law
2. Sources of labour law
3. Application of labour law
4. Individual labour contract
   1. Notion
   2. Labour contract and service provision contract
5. Fixed term labour contract
   1. Modalities
   2. Requirements
   3. Duration
   4. Renovation
   5. Cessation
6. Main rights, duties and garanties
   1. Employer powers and duties
   2. Worker rights and duties
7. Time working: duration and organization
   1. Normal working period
   2. Shift work
   3. Rest periods
   4. Overtime work
   5. Holidays
   6. Vacation
   7. Absence to work
8. Cessation of labour contract
   1. Expiry
   2. End the contract by agreement of the parties
   3. End the contract by initiative of the worker
   4. End the contract by the employer’s initiative

1. Contextualization: the decision in the company
2. The Horizontal boundaries of the firm
   1. Definitions
   2. Sources of economies of scale and scope
   3. The learning curve
   4. Diversification
   5. The market for corporate control and recent changes in corporate governance
3. The Vertical boundaries of the firm
   1. The make or buy decision
   2. Integration and its alternatives
   3. Governance
   4. Real-World evidence
4. Market and competition analysis
   1. Competitors identification and market definition
   2. Market structure and competition
   3. Evidence on market structure and performance
5. Entry and exit from markets
6. Competing over time

1. Market structure and market power indexes
2. Cournot model
3. Stackelberg model
4. Non-spatial price competition models
5. Spatial price competition models
6. Entry barriers and strategic behaviour
7. Market power and collusion
8. Horizontal mergers
9. Vertical mergers and vertical restraints
10. R&D, technology and innovation

1. Introduction
   1. International Trade and Finance
   2. Foreign Trade Statistics and Indicators
2. The balance of payments, foreign exchange markets and exchange rates
   1. Balance of payments
   2. Foreign Exchange Markets and Exchange Rates
3. Foreign Trade Policy
   1. Foreign trade policy instruments and effects of measures
   2. The World Trade Organisation
4. International Trade Theories
   1. The Classical Theories
   2. Neoclassical Theories
   3. Other theories and models

1. Basic concepts of macroeconomics and economic policy (long-term growth factors versus cyclical fluctuations; budgetary policy, monetary policy and exchange rate policy; external accounts; public accounts)
2. The economic and financial situation from the beginning of the 20th century until the beginning of the Estado Novo
3. The 1930s and 1940s
4. The economic consequences of World War II, the post-war period and development plans
5. The economic opening of the 1960s
6. Oil shocks, the April Revolution and macroeconomic adjustment
7. From Portugal’s entry into the EEC to the Economic and Monetary Union (EMU)
8. The first two decades of the 21st century and current challenges

1. Fundamental concepts
   1. The definition of innovation
   2. Types of innovation
2. Innovation and Economics, Uncertainty and innovation and measurement of innovation
3. Innovation models
4. Innovation sources
5. Innovation and localization
   1. Micro context
6. Innovation management strategy
   1. The innovation and strategy
   2. Innovation Scoring – COTEC
   3. S curves, dilemma of the innovator
   4. Market co-evolution
   5. Ownership regimes – intellectual property
7. Innovation management
   1. The organizational skills
   2. Culture and leadership
   3. Organization and structures
   4. Ideation and knowledge management
   5. Innovation management systems NP4457 and NP ISO 56002

1. Concept and importance of Brand and Brand Management
   1. Concept and functions of brands
   2. Concept of brand equity
2. Brand Identity
   1. Concept and identity models
   2. Identity sources
3. Mission, positioning and brand values
   1. Brand mission
   2. Brand positioning
   3. Brand values
4. Brand Signs
   1. Name
   2. Logos and symbols
   3. Characters
   4. Slogans
   5. Jingles
   6. Packaging
5. Brand Marketing Programs
   1. Product/services strategy
   2. Price strategy
   3. Channel strategy
   4. Integrated communication strategy
6. New Trends in Brand Management
   1. Brand experience
   2. Emotional branding
   3. Brand communities
7. Brand Strategies
   1. Brand architecture
   2. Brand categories
   3. Brand extension
   4. Co-branding
   5. Licensing
8. Measuring Brand Value
   1. Marketing perspective
   2. Financial and accounting perspective

1. Logistics
   1. Logistics – origin, evolution, concept, dimensions
   2. Logistics activities and costs
   3. Logistics and marketing
2. Inventory management
   1. Stock management
   2. Procurement
3. Transport management
   1. Classic transport problem – transport from n origins to m destinations
   2. Route definition
   3. Study cases
4. Location decisions
   1. Introduction – the process and determining factors in choosing
   2. Location determination methods
5. Current trends and challenges in the context of logistics management

1. Introduction to International Marketing
2. The International Marketing Environment
   1. The international economic environment, regional market characteristics and preferential trade agreements
   2. The socio-cultural environment
   3. The political and legal environment
3. Global information systems and market research in international marketing
4. Segmentation, Targeting and Positioning
5. International Marketing Strategies
6. The International Marketing Mix
   1. International Product and Branding Decisions
   2. International Pricing Decisions
   3. International Distribution Decisions
   4. International Communication Decisions
7. The International marketing trends and the integrated implementation of international marketing strategies

1. Introduction
   1. Fiscal System
   2. Tax Management
2. Taxation of Income
   1. Taxation of income in kind
   2. The International Double Taxation
   3. The taxation of ordinary non-residents
   4. Special Regime of Taxation of Groups of Companies
3. Anti-abuse measures and tax planning
   1. Fiscal management, tax evasion and tax fraud
   2. General Clause Anti-abuse
   3. Limits on the deductibility of financing charges
   4. Transfer Prices
4. Value Added Tax
   1. Effect of VAT
   2. Exemptions
   3. VAT on the transmission of goods
   4. VAT on the provision of services
   5. The RITI
5. Taxes on assets

1. Communication
   1. Communication skills
   2. Language, corporeality and emotions
   3. Listening actively and emphatic
   4. Feedback
2. Commitment and Motivation
   1. Commitment: determinants and consequences
   2. Basic Assumptions of motivation
3. Introduction to the study of organisational behaviour
4. Communication
5. Conflict management
6. Motivation
7. Leadership
8. Teamwork

1. Introduction
2. Financial information for management control
3. Accountability for results
4. Monitoring of performance management
5. Performance evaluation and incentive system
6. Implementation of a management control system

1. Introduction
2. The role and responsibilities of the accountant in the company / organization
3. Ethics and social responsibility
   1. Concepts of ethics and morals
   2. The normative dimensions of ethics
   3. Ethical behavior
   4. Professional ethics
4. Economics and ethics
   1. Ethics in Business
   2. Codes of conduct
5. Professional ethics
   1. IFAC Code of Ethics
   2. Statutes of the OCC and the OROC
   3. OCC and OROC deontological codes
   4. OCC and OROC regulations

1. Notion, object and scope of labour law
2. Sources of labour law
3. Application of labour law
4. Individual labour contract
   1. Notion
   2. Labour contract and service provision contract
5. Fixed term labour contract
   1. Modalities
   2. Requirements
   3. Duration
   4. Renovation
   5. Cessation
6. Main rights, duties and garanties
   1. Employer powers and duties
   2. Worker rights and duties
7. Time working: duration and organization
   1. Normal working period
   2. Shift work
   3. Rest periods
   4. Overtime work
   5. Holidays
   6. Vacation
   7. Absence to work
8. Cessation of labour contract
   1. Expiry
   2. End the contract by agreement of the parties
   3. End the contract by initiative of the worker
   4. End the contract by the employer’s initiative

1. Introductory issues regarding Economic Law
   1. Connection between Economics and Law
   2. Sources of Economic Law
2. General framework
   1. Portuguese Economic Constitution
   2. European Economic Constitution
   3. Economic Administration
3. Entrepreneurial State
   1. Nationalizations and Privatizations
   2. State Entrepreneurial Sector
   3. Public-private partnerships
4. Regulatory State
   1. Planning, stimulus or promotion measures, and economic and social concertation
   2. Competition and Price Regulation
   3. ‘Emerging Markets’ Regulation
   4. Monetary and Financial System Regulation
   5. Environment Regulation
   6. Quality Regulation
   7. Information and Communication Regulation

1. Introduction to marketing research
   1. Definition and characteristics of marketing research
   2. The nature and role of marketing research
   3. Marketing research steps
   4. Research design formulation
   5. Potential sources of error
2. Marketing research process
   1. Primary and secondary data
   2. Qualitative research
   3. Quantitative research
   4. Questionnaire design
   5. Measurement and scaling
   6. Sampling: design and procedures
   7. Sample size determination
3. Data statistical analysis in SPSS
   1. Introdutory data statistical techniques
   2. Simple and multiple regression
   3. Factor analysis
   4. Cluster analysis
4. Report preparation and presentation
   1. Report preparation, interpretations and conclusions

1. Planeamento agregado da produção
2. Curvas de Aprendizagem
3. Sistemas produtivos Lean
4. Gestão de processos
5. Gestão da qualidade
   1. A qualidade e a estratégia
   2. Definição de qualidade, implicações e custos da não qualidade
   3. TQM (Melhoria contínua, 6 Sigma, Conceitos de Taguchi, Ferramentas da Qualidade)
   4. Controlo estatístico do processo
   5. Controlo por amostragem

1. Marketing in the Digital Age
   1. How did we get here?
   2. Introduction to Marketing Types
   3. Digital Marketing Plan
2. Content Production
   1. Message Anatomy
   2. Content Types (text, image, video, audio)
   3. Online content creation and editing apps and tools
   4. Message Boards (CMS, Blogger, Tumblr, Medium ..)
3. Social Media Platforms
   1. Introduction to the concept and differences
   2. Companies in social networks
   3. Instant messaging
4. Email marketing and landing pages
   1. E-mail marketing
   2. Landing page
5. The Google Universe
   1. The importance of search engines and how they work (site usability)
   2. SEM (search engine marketing)
   3. SEO (search engine optimization)
   4. Google Ads
   5. Google Analytics
   6. Other Google Tools: Google My Business, Google Search Console, Google Forms, Google Adsense, Google Trends, Google PageSpeed

1. Forecasting, planning and decision-making
2. Typology of forecasting methods
3. Time-series forecasting
   1. Moving average models
   2. Simple exponential smoothing model
   3. Exponential smoothing model with trend effects
   4. Exponential smoothing model with trend and seasonal effects
   5. Decomposition models
   6. ARIMA models
4. Forecasting under linear regression
   1. Linearization of models and simple linear regression
   2. Multiple linear regression
   3. Inference
5. Forecasting with panel data
   1. Pooled OLS
   2. Fixed effects model
6. Forecasting qualitative variables
   1. Binary choice models (LPM, Probit, Logit)
   2. Multinomial choice models (LPM, Ordered Logit, Multinomial Logit)

1. The impact of Marketing and Negotiation Theory on Sales
   1. Marketing and sales
   2. Negotiation and sales
2. Organization of the Relationship Selling or Sales Negotiation
   1. The role of the salesperson
   2. Selling techniques and methodology of organized sales
   3. Management of a client portfolio
3. Negotiating in a context of potential conflict
   1. Management of difficult customers
   2. Complaints management