Curricular Unit:			Code:
Costs Accounting I			870CC1
Year:	Level:	Course:	Credits:
2	Undergraduate	Commercial Management and Accounting	8 ects
Learning Period:		Language of Instruction:	Total Hours:
		Portuguese/English	104
Learning Outcomes of the Curricular Unit:
1- Recognize the usefulness of analytical accounting for management. 2- Seize the basics of analytical accounting. 3- Define and classify costs. 4- Calculate the cost of a product / service. 5- Impute indirect industrial costs to cost objects. 6- Articulate the general accounting with the analytical accounting. 7- Analyze the different approaches of treatment of expenses, income and results in order to support decision making at various levels in an organization. 8- Apply the necessary techniques to the internal organization of the accounting and the instruments of analysis of costs and income, taking into account the aspects of Managementanalysis of costs and income, taking into account the aspects of Management,
Syllabus:
586/5000 1. Introduction - Scope and Objectives of Cost Accounting / Analytics 2. Fundamental concepts of Analytical Accounting; 3. Cost hierarchy: Industrial, complex, economic and technical cost 4. Manufacturing overheads: problems and solutions 5. The calculation of the cost of production: direct and indirect method 6. Costing systems: total, variable and rational 7. Cost accounting / analytics implementation 8. Articulation with financial accounting: assumptions and accounting 9. Cost-Volume-Outcome Analysis: Critical Point; Safety Margin and Levers
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
Through the presentation of problems and critical reflection on theoretical solutions, students will realize the importance of solutions and exercise their skills to be professionals able to respond and collaborate on the best solutions for corporations.
Teaching Methodologies (Including Evaluation):
The classes will have an expository part and a practical part, destined to the consolidation of concepts and the recreation of the business environment. The evaluation will be done continuously, through two tests and alternatively or complementarily through a final exam, complying with the general evaluation regulations.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The methodology used will allow students to understand the problems involved in the process of determining the costs of products. The solution of concrete and real problems will bring students closer to the environment they will face in their future professional activity.
Reading:
CAIADO, António C. Pires , Contabilidade Analítica e de Gestão, Áreas Editora, 7.ª edição, 2012 PEREIRA, Carlos Caiano; FRANCO, Victor Seabra. Contabilidade Analítica, Lisboa: Edição particular, 1991 COELHO, M: Helder, Contabilidade Analítica e de Gestão, Almerdina, 2012. HORNGREN, Charles T.; FOSTER, George; DATAR, Srikant M. Cost accounting. A managerial emphasis. 15 ed. London: Prentice Hall International, 1997 FERREIRA, D., Caldeira, C., Asseiceiro, J., Vieira, C. e Vicente, C., Contabilidade de Gestão? Estratégia de Custos e Resultados, Rei dos Livros, 1.ª Edição, 2014 JOHNSON, H. Thomas; KAPLAN, Robert S. Relevance Lost: The Rise and Fall of Management Accounting, 2. ed. Boston: Harvard Business School Press, 1991.