Learning Results
This subject aims to proportionate the knowledge and understanding of the costs formation process and results in
the company and the accounting procedures to its determination, analysis, use in the goods’ valuing, in the
information supply for the planning and . Thus, students should be able to calculate the cost of production, valuing
the inventories of products and determine the outcome of the period, absorption costing.
Program
I. ACCOUNTING MANAGEMENT AND THE BUSINESS ENVIRONMENT
II. COST/SPENT: TERMINOLOGY, CONCPTS AND CLASSIFICATIONS
III. SYSTEM OF PRODUCTION ORDER COSTING
IV. ARTICULATION OF ACCOUNTING SYSTEMS
V. SYSTEM COSTING PROCESS
VI. JOINT PRODUCTION
Internship(s)
NAO
Bibliography
Garrison, Ray H. e Noreen, Eric W., (2000), Contabilidade Gerencial, 9ª Edição, LTC Editora, Rio de Janeiro;
Horngren, Charles T., Foster e Datar, (1997), Contabilidade de Custos , 9ª Edição, LTC Editora, Rio de Janeiro;
Pires Caiado, (2002), Contabilidade de Gestão, 2ª edição, Áreas Editora, Lisboa;
Caiano Pereira & Victor Franco, (2001), Contabilidade Analítica, 6ª edição, Editora Rei dos Livros, Lisboa;
Garrison, Ray H. e Noreen, Eric W., (2001), Managerial Accounting, 10th ed., McGraw-Hill;
CIMA: Official Terminology of Management Accounting;
Drury, Colin, (2000), Management and Cost Accounting, 5th ed., Business Press;
Hansen & Mowen, (2000) Management Accounting, 5th ed., South-Western College Publishing;