Class Cost Accounting III

By the end of this course unit, you will have a comprehensive understanding of the latest costing methodologies for products and services, as well as how internal transfer pricing mechanisms and financial performance evaluations work. Also, you will be able to gain insight into the particularities of public management accounting.

Syllabus (S)

• Objectives of internal accounting (S1)
• Activity-based costing and management (S2)
• Internal transfer pricing (S3)
• Measurement of financial performance (S4)
• Management accounting in public administration (S5)

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

1. Expositions for the presentation of theoretical reference frameworks (TE1)
2. Participatory, with analysis and resolution of application exercises (TE2)
3. Self-study, related to the student's autonomous work (TE3)

Evaluation Process

1. Continuous evaluation
   1. Scale: 0 to 20 values
   2. Evaluation form: an individual evaluation form will be carried out, during school hours, with a weighting of 15%
   3. Individual Tests: two individual assessment tests will be carried out, during school hours, with a weighting of 42.5% each.
   4. Approval: with a minimum classification of 10 (ten) values
2. Final evaluation
   1. Scale: 0 to 20 values
   2. Exam: individual written assessment, with a weighting of 100%
   3. Approval: with a minimum classification of 10 (ten) values

• Blocher, E., Juras, P. & Smith, S. (2022). Cost Management: A Strategic Emphasis . 9th edition, McGraw-Hill.ISBN: 9781260814712