Curricular Unit:Code:
Costs Accounting II987CC2
Year:Level:Course:Credits:
2UndergraduateBusiness Sciences8 ects
Learning Period:Language of Instruction:Total Hours:
Spring SemesterPortuguese/English104
Learning Outcomes of the Curricular Unit:
Industrial business: Methods of manufacture, The conjointly production. Defect products. Basic, budget and standard costs, Basic cost utilization systems. Standard costs utilization systems. Settling accounts in industry. Deviation interpretation. Activity based costing: Conceptual model, ABC implementation strategy. Management accounting. Budget control introduction, Budgets and budgets deviations.
Syllabus:
1 - Industrial Companies
1.1 - Manufacturing schemes
1.2 - Production Cost Clearance
1.3 - Joint production
1.4 - Defective products
2 - Basic, Budget and Standard Costs
2.1 - Systems and Use of basic costs
2.2 - Systems and Use of Standard Costs
2.3 - Clearance of the industrial cost
2.4 - Deviations and their interpretation
2.5 - Budgetary control
3 - ABC - Activity Based Costing
3.1 - Conceptual model
3.2 - ABC implementation strategy
3.3 - Analysis of activities
3.4 - The form of imputation
3.5 - Building a spreadsheet
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
Part I - allows to know the industrial companies and methods of manufacture in order to know the importance and effects of the use of the different methods of costing and the problematic of valorization of the joint production and the production of defective.
Part II - allows to know a budget, namely to calculate industrial cost of the products, through the budgeted and standard cost, as well as the analysis of the deviations from the budget and proposing solutions.
Part III - Allows to understand Cost Based on Activities, including the use of cost pools and cost drivers and the form of cost allocation.
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. Students are invited to speak, illustrate - with the presentation of actual cases that are known by it.
Reading:
Pereira, Carlos Caiano / Franco, Victor Seara (1996) - Contabilidade Analítica, (6ª Ed.), Lisboa, Ed. dos autores
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
Brison, A.(1989) - Contabilidade por Actividades, Atlas Editora - S. Paulo
Varios autores (2010) - Temas de Contabilidade de Gestão 3ª Edição (2010) - Livros Horizonte