The objectives of this Curricular Unit are the following:

• Know the existence of various costs associated with investing in Inventories;

• Know how to estimate the demand for goods based on historical data;

• Calculate ordering costs;

• Learn how quantitative ordering models work.

1. Inventory

1.1. Wharehouse and storage costs

1.2. Ownership costs

1.3. Deteriorations costs

2. Demand

2.1. Forecast models

2.2. Time series

3. Purchases

3.1. Deterministic models

3.2. Probabilistic models

1. Gonçalves, J. F., Gestão de Aprovisionamentos, Publindústria, ISBN 9789728953096 (2002).

2. "O controlo dos gastos de estrutura (overhead cost management) no contexto da gestão de crise", TOC (revista

da Ordem dos Técnicos Oficiais de Contas), nº 165, dezembro 2013, pp. 36-38.

3. Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M., "Management and Cost Accounting", 6th Edition, Pearson,

2019.

4. “A importância da gestão do desempenho organizacional”, TOC (revista da Ordem dos Técnicos Oficiais de

Contas), nº 177, dezembro 2014, pp. 54-57.

E-learning.

Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a final digital test, Global e-folio (e-folio G) at the end of the semester (60%). In due time, students can alternatively choose to perform one final exam (100%).