Curricular Unit:			Code:
Costs Accounting II			870CC2
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:
• Recognize the usefulness of analytical accounting for management. • Understand the basics of analytical accounting. • Define and classify costs. • Calculate the cost of a product / service in more complex production processes. • Impute indirect industrial costs to cost objects: sections or activities. • Apply the necessary techniques for the internal organization of accounting and the instruments of analysis of costs and income, taking into account the aspects of Management, • Prepare budgets, based on standard costs and analyze deviations.
Syllabus:
1. Schemes of manufacture: multiple manufacturing and a single product. 2. Joint and disjointed production: concepts and problems. 3. Clearance of the cost of production of joint products: issues and criteria. 4. Defective production: relevance and valuation. 5. Overhead: problematic and possible solutions. 6. The method of homogeneous sections: utility, shortcomings and solutions. 7. The ABC / ABM method: response to changes in production processes and proposed solutions. 8. Standard costs: utility and budgeting. 9. Current (theoretical) trends in cost accounting / analytical / management.
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, 2014 JOHNSON, H. Thomas; KAPLAN, Robert S. Relevance Lost: The Rise and Fall of Management Accounting, 2. ed. Boston: Harvard Business School Press, 1991.