Learning Results
Provide knowledge and understanding of costs and results, and information for planning and control. The
objectives to be achieved are as follows:
A. To publicize the basic concepts of Management Accounting;
B. Provide a detailed knowledge of the components that make up the overall cost of products;
C. Learn to allocate indirect costs using the method of cost centres.
D. Understand and use the system of activity-based costing (ABC).
E. Through concrete situations, identify the different regimes of manufacture.
F. Provide a detailed knowledge of costing systems stocks;
G. Recognize the relationship between cost, volume and profit;
H. To introduce the concepts and ways of use of standard costs and deviations
Program
– SCOPE OF MANAGEMENT ACCOUNTING
II – FUNDAMENTAL CONCEPTS OF MANAGEMENT ACCOUNTING
III – COMPONENTS OF THE COST OF PRODUCTION
IV – CENTERS BASED COSTING
1 – Cost Centres. Centres Main and Auxiliary
2 – Allocation of costs between Cost Centres
V – ACTIVITY-BASED COSTING (ABC)
VI – SYSTEM OF COST OF PRODUCTION BY ORDER
VII – PROCESS COSTING
VIII – SYSTEMS STOCK
IX – COST-VOLUME-PROFIT ANALYSIS (CVR)
X – COST STANDARDS and DEVIATIONS
Internship(s)
NAO
Bibliography
Caiado, Pires (2002), Contabilidade de Gestão, 2ª edição, Áreas Editora, Lisboa.
Drury, Colin, (2000), Management and Cost Accounting, 5th ed., Business Press;
Franco, Victor, [et al.], (2005), Contabilidade de Gestão – Volume I, 1ª edição, Editora Publisher Team, Lisboa;
Franco, Victor, [et al.], (2005), Contabilidade de Gestão – Volume II, 1ª edição, Editora Publisher Team, Lisboa;
Garrison, Ray H. e Noreen, Eric W. (2000), Contabilidade Gerencial, 9ª Edição, LTC Editora, Rio de Janeiro;
Hansen & Mowen (2000), Management Accounting, 5th ed., South-Western College Publishing;
Horngren, Charles T., Foster e Datar (2000), Contabilidade de Custos, 9ª Edição, LTC Editora, Rio de Janeiro