Currículo

Cost Accounting CAN-E

Contextos

Groupo: Management > 1º Ciclo > Unidades Curriculares Obrigatórias

ECTS

6.0 (para cálculo da média)

Objectivos

1. Understand the interdependence of financial and management accounting 2. Recognize the role of management accounting data in decision making 3. Classify costs 4. Apply different methods to estimate product and period costs 5. Estimate standard costs and apply variance analysis

Programa

1. Management accounting as a management tool 2. Cost classification 3. Estimate product c osts 4. Cost centers 5. Cost estimation methods 6. ABC - Activity Based Cos ting 7. Cost-Volume-Profit Analysis 8. Standard costs

Método de Avaliação

Lectures allow students to grasp the fundamental concepts of management accounting. In the review sessions practical exercises are solved. Evaluation in the regular period has two components. The first is the continuous evaluation (50%) with two individual cases (10% in total, 5% each) and two midterms (40%). The second is the regular period exam (50%). The continuous evaluation is mandatory for the regular period grade as the regular period exam only evaluates half of the course content. The other half is evaluated in the midterm. In the regular period exam, there is a minimum grade required of 7.5 out of 20 in order to the continuous evaluation count. In the repeat period, the exam has a weight of 100%, unless the continuous evaluation is higher and the minimum grade of the exam is achieved (7.5 out of 20). In the latter case, the weights of the regular period apply to the repeat period. In the special season, the exam has a weight of 100%.

Carga Horária

Carga Horária de Contacto -

Trabalho Autónomo - 108.0

Carga Total -

Bibliografia

Principal

Contabilidade Analítica e de Gestão: António C. Pires Caiado 2020 9.ª edição, Áreas Editora, Lisboa
Horngren's Cost Accounting: A Managerial Emphasis: Srikant M. Datar e Madhav Rajan 2020 17.ª edição, Pearson