- Provide an advanced and pragmatic understanding of the relevance of accounting procedures in the business context;
- Study accounting concepts, methods and techniques applied to the Accounting context;
- Take an analytical perspective of how accounting is practiced and how it should be practiced rooted in theory of cost accouting terminology,concepts, techniques and metodologies as they relate to the purposes of cost and operations control.
- Evaluate, measure, and interpret relevant factors to the various methods of cost determination in the business and industrial setting.
- Apply techniques of cost analysis in order to support making decision processes and information system management.
António Carlos Bárbara Grilo, Joaquim Amaro Graça Pires Faia e Pina Catalão Lopes
Weekly - 4
Total - 56
- To be familiar with the terminology and accounting concepts of balance sheet and income statement;
- Ability to understand and interpret financial and economic information for use in decision making
- Caiado, A. (2011). "Contabilidade Analítica e de Gestão". Áreas Editora, 6ª Ed.
- Cascais, D. e Farinha, J. (2010). "SNC e as PME-Casos Práticos". Alfragide: Texto Editores
- Rodrigues, P. e Ferreira, R. (2009). "SNC -Todas as perguntas e respostas", Lisboa: Porto Editora.
- Almeida, R., Dias, A., Albuquerque, F., Carvalho, F. e Pinheiro, P. (2009). "SNC Explicado"
- Mortal, A.B. (2007). "Contabilidade de Gestão", Rei dos Livros.
- Ferreira, R.F. (2007). "Contabilidade para Não Contabilistas", Coimbra: Edições Almedina
- Pereira, C. e Franco, V. (2001). "Contabilidade Analítica", Rei dos Livros.
- Kaplan, R.S. and Cooper, R. (1998). "Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance". Harvard Business School Press.
- Kaplan, R. and Atkinson, A. (1998). Advanced Managerial Accounting. 3rd Edition. Prentice-Hall.
- Horngren, C.T., G. Foste and S.M.Datar (1997). "Cost Accounting: A Managerial Emphasis", Prentice-Hall, Ninth Ed.
In order to facilitate the development of competencies, this course use different pedagogical approaches.
- Exercices from Sebenta;
- Exercices provided in CLIP;
- Case studies;
- Discussion of group projects.
- 1st Test 25%
- 2nd Test 30%
- 3rd Test 25%
- Group Project 20%
- Exam 80%
The final score always results from weighting 80% (of the three tests or exam) + 20% (group work). The first test (October 20, 2020) focuses on the General Accounting subject; The second and third tests focus on Cost Accounting: the second test (November 24, 2020) approaches the topics Costs and ABC Costing and the thrid test (December 22, 2020) approches the topics CVR and Costing Systems. It should be noted that the subjects of the different tests are interconnected, particularly in the last two tests.
The average of the three tests can''t be less than 9,5.
The presentation of the work gives the frequency at UC, which is valid for one year.
Group Work delivery: until January 8, 2021
Time-Questions: Thursday, 5 pm-6pm, via Zoom / Skype, by appointment via email, email@example.com; or day-time, Zoom / Skype, to be scheduled via email, firstname.lastname@example.org.
CP1- General Accounting: Basic concepts, the Accounting Standards System and the nature of information provided - Balance Sheet and Profit/Loss Account;
CP2- Cost Accounting vs. Financial Accounting: objectives and usefulness;
CP3- Costs and income: concepts and classification;
CP4- Determination of production cost: costs of raw materials; labor and overheads;
CP5- Methods of costing: cost allocation, single basis and multiple basis;
CP6- Cost centers: differential cost analysis;
CP7- Relating cost/volume/results
CP8- Activity-Based Costing
Programs where the course is taught: