Learning Results
The objectives to be achieved, generally, are as follows:
• To publicize the method of cost centers or sections and activity-based costing;
• Characterize the full cost systems, and rational variable, showing the differences in results obtained from the use
of each alternative;
• Recognize the relationship between cost, volume and profit;
• Learn to apply the method of standard costs for different types of costs and determine the major deviations.
. Develop knowledge and skills related to budgeting by function and responsibility centers and their control, with a
view to articulating the strategic and operational planning.
Program
I – BASED COSTING COST CENTRES (homogeneous sections)
II – RELATIONSHIP OF ACCOUNTING SYSTEMS
III – ACTIVITY BASED COSTING: TOOL AID TO DECISION MAKING
IV – ALTERNATIVE SYSTEMS OF ACCUMULATION OF COSTS AND EFFECTS ON RESULTS
V – FOREIGN COST-VOLUME-PROFIT
VI – COSTS AND REVENUES FOR SIGNIFICANT DECISION MAKING
VII – STANDARD COSTS
VIII – THE FUNCTIONS OF MANAGEMENT AND BUDGET
IX – THE PROCESS OF PREPARATION OF BUDGETS
X – PROCESS CONTROL OFFICER
XI-A BUDGET IMPLEMENTATION OF MANAGEMENT
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;