Curricular Unit:Code:
Costs Accounting I987CC1
Year:Level:Course:Credits:
2UndergraduateBusiness Sciences7 ects
Learning Period:Language of Instruction:Total Hours:
Winter SemesterPortuguese/English91
Learning Outcomes of the Curricular Unit:
The mechanism of strategic decision. Introduction to the study of cost accounting. Breakeven Point, Cost allocation: Allocation coefficients and cost allocation bases, Global coefficients and differentiate coefficients. The accounts in the cost accounting. The accounting normalization, The accounting plans in the cost accounting. The monist and the dualist method. The accounts. The goods inventory valuation. Production cost. Manufacturing cost: System to estimate the cost, Manufacturing systems: Settling accounts in manufacturing.
Syllabus:
1 – The mechanism of strategic decision
2 – Introduction to the study of cost accounting
3 – The counts in the cost accounting
4 – Cost Distribution
5 – Cost Production
5.1 – Manufacturing Cost
5.2 – System of costing
5.3 – The method of production
5.4 – Production cost determination
5.5 – Introduction, sections method: Principal and auxiliary centers.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
Parte I - Allows understanding the mechanism of strategic decision and use of information (internal and external), recognition of the importance of accounting information in the view of training for decision-making.
Parte II - allows to understanding the cost on businesses, including the manufacturing cost of the products and characterize the types of costs on businesses.
Parte III - allows to understanding the Accounting Standards and the link between general accounting and cost accounting.
Parte IV - Allows to understanding the importance and effects of using different costing methods and use the proper techniques of imputation industrial costs.
Parte V - Allows understanding the Cost Center concepts and the use of calculation and allocation of costs auxiliary sections.
Teaching Methodologies (Including Evaluation):
Lessons combine theory and practice, and case-study scenarios are analysed. Assessment is based on two midterm tests and a work (40% + 50%+10%) or a final exam.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The combination of theoretical presentations and problem solving tasks enables students to acquire specific quantitative techniques in cost accounting as to practice its application to specific case-scenarios.
Reading:
Brison, A.(1989) - Contabilidade por Actividades, Atlas Editora - S. Paulo
Turban, E, e Arrison, J.E. (1998) “Decission Support systesm and inteligent systems” (5ª Ed.) Prentice Hall, Englewood Clifs
Caiado, António Campos Pires (1997) - Contabilidade de Gestão , Lisboa,Ed. Visilis
Caiado, António Campos Pires (2015) - Contabilidade Analítica e de Gestão "(8ªEd.) , Ed. Areas Editora
Pereira, Carlos Caiano / Franco, Victor Seara (1996) - Contabilidade Analítica, (6ª Ed.), Lisboa, Ed. dos autores
Jordan, Hugues Neves, João Carcalho e Rodrigues, José Azevedo (1990) “O controlo de gestão ao serviço da estratégia e dos gestores” (2º Ed.) Rei dos Livros, Lisboa
Jordan, Hugues Neves, João Carvalho e Rodrigues, José Azevedo (2015) “O controlo de gestão ao serviço da estratégia e dos gestores” (10º Ed.) Areas Editora, Lisboa
Franco, Vitor Seabra et al. (2015) "Temas de Contabilidade de Gestão" (4ª Edição) Livros Horizonte