Cost Analysis and Control
- Details
- Category: Discipline
- Costa,C. e Alves, G. (2001). Contabilidade Financeira. Rei dos Livros. Gomes, J. e Pires, J. (2011). SNC – Sistema de Normalização Contabilística: Teoria e Prática. Vida Económica. Rocha, Armindo (2006). Análise de Custos e sua Contabilização. Universidade Lusíada Editora Wolcott, S. & Eldenburg, L. (2007). Gestão de Custos - Como Medir, Monitorar e Motivar o Desempenho. Livros Téc. e Cient. Editora.
- Industrial Organization and Management
- 1994
- 12525
- Cost Analysis and Control
- ISLA Santarém1994-12525
- 1
- 5
- 0
- 25
- Não
- Português
- Content will be presented in face-to-face sessions with topic discussions, guided practical sessions, and practical work development. The case study methodologies will be adopted, promoting student-centered active learning through the resolution of complex real-world problems.
- Mandatory
- The objectives of the course are: - To present the fundamentals of financial accounting. - Present the accounting theory of cost. - Determine costs. - Present the costing systems. - Analyze and control costs
- 1. Fundamentals of Financial Accounting 2. The accounting standardization system 3. Cost Relativity 4. Determination of costs 5. Analysis by cost element 6. Variability of costs 7. Costing systems 8. Activity Based Costing (ABC) 9. Product costing 10. Standard cost 11. New positions in the organization of production and services 12. Management in balance 13. Opportunity cost 14. Distribution costs and their analysis 15. Other costs to consider 16. From cost analysis to accounting
Descrição
Data limite
Ponderação
Teste de avaliação Intermédia
40%
Teste de avaliação Final
60%
FREQUÊNCIAS OBRIGATÓRIAS PARA TODOS OS ALUNOS
- Semestral
- To transmit to students the knowledge, through formulas, rules and procedures to be had, in the area of cost analysis and control, in order to know the industrial cost of the products, in order to know what is the sale value to be attributed, taking into account the raw material used, the general manufacturing costs and labor used.