Teaching Methodologies
Classes are theoretical and practical, and an expository methodology is used for the presentation of material, then a student work supported methodology by application to practical cases in order to preserve knowledge is developed. There will also be distributed small research tasks for students to develop outside of contact hours. A set of handouts is published and made available illustrating specific points of the program and workbooks.
Learning Results
The unit Cost and management accounting is part of the scientific area of Accounting and Management and has as main objectives to develop knowledge and skills related to cost formation, costing for planning and decision make and budgeting.
Program
I – Introduction
II – Fundamental Concepts
III – Cost Production Components
IV – Cost Centers Based Costing
V – Activity Based Costing
VI – Order Costing System
VII – Process Costing System
VIII – Joint Production
IX – Stocks Costing Systems
X – Cost-Volume-Profit Relations
XI – Standards Cost
XII – Planning And Budgeting Process
Internship(s)
NAO
Bibliography
1. Caiado, Pires (2002), Contabilidade de Gestão, 2ª edição, Áreas Editora, Lisboa.
2. Drury, Colin, (2000), Management and Cost Accounting, 5th ed., Business Press;
3. Franco, Victor, [et al.], (2005), Contabilidade de Gestão – Volume I, 1ª edição, Editora Publisher Team, Lisboa;
4. Garrison, Ray H. e Noreen, Eric W. (2000), Contabilidade Gerencial, 9ª Edição, LTC Editora, Rio de Janeiro;
5. Hansen & Mowen (2000), Management Accounting, 5th ed., SouthWestern
College Publishing;
6. Horngren, Charles T., Foster e Datar (2000), Contabilidade de Custos, 9ª Edição, LTC Editora, Rio de Janeiro;
7. Pereira, Caiano e Franco, Victor (2001), Contabilidade Analítica, 6ª edição, Editora Rei dos Livros, Lisboa;