Cost Accounting II
Part of this Programme
Level of Qualification|Semesters|ECTS
Bachelor | Semestral | 6
Year | Type of course unit | Language
2 |Mandatory |Português
Total of Working Hours | Duration of Contact (hours)
168 | 60
Recommended complementary curricular units
Prerequisites and co-requisites
I - Activity-based costing II - Standard costs III - Fundamental aspects of budget management and the main budgets. IV - Main deviations: determination, analysis and accounting. V - Alternative stock management models: "Total Quality Management", "Just in Time", "Economic Order Quantities".
Seize cost accounting as a tool to support decision making. Implement the ABC (Activity-Based Cost) system. Identify and apply principles of budgetary management as a decision and action tool. Define and apply alternative models of stock management. Define a management control system as an instrument for evaluating the achievement of objectives.
Knowledge, abilities and skills to be acquired
- Search and interpret accounting and financial information of companies using computer systems; - Conduct a correct activity-based cost evaluation - Collect and analyze the data needed to carry out budget forecasts, budget control and report management; - Prepare prospective information, developing scenarios of evolution of the economic and financial situation.
Teaching methodologies and assessment
Teaching methodology: Theoretical-practical classes with the use of recent teaching, information and communication technologies; Questions for discussion and resolution; Case studies; (40%) 2nd Test (35%) 2) Assessment by Final Exam (100%). Assessment Type Distribution assessment without final exam Assessment Components
Horngren, C. et al (2009). Cost Accounting, 13rd edition, Prentice-Hall