Class Cost Accounting II

By the end of this course, students will have gained a comprehensive understanding of the collaboration between cost accountants and other managers. They will learn how cost accountants provide essential information for planning, control, and analysis of deviations to aid in internal decision-making. The course will also cover how cost accountants provide information on the performance of managers to help improve overall management.

Syllabus (S)

• The cost allocation in the departmental approach (S1)
• Bases for the development of a class 9 system of accounts (S2)
• Theoretical costs: standard and budget (S3)
• Accounting variance calculation (S4)
• Variance analysis (S5)

Within the scope of the curricular unit, the following teaching methodologies (TM) will be used:

• Expositional to the presentation of the theoretical reference frames (TM1)
• Participative, with analysis and resolution of application exercises (TM2)
• Self-study, related to autonomous work by the student (TM3)

Evaluation Process

• Continuous evaluation
  • Scale: 0 to 20 values
  • Individual Tests: two individual assessment tests will be carried out, during school hours, with a weighting of 50% each.
  • Approval: with a minimum classification of 10 (ten) values

• Final evaluation
  • Exam: individual written assessment, with a weighting of 100%
  • Scale: 0 to 20 points
  • Approval: with a minimum classification of 10 (ten) points

• Drury, C.; Tayles, M. (2021). Management and Cost Accounting , 11th Edition, Cengage