ISLA Santarém 12525

Cost Analysis and Control

• ApresentaçãoPresentation

  To transmit to students the knowledge, through formulas, rules and procedures to be had, in the area of cost analysis and control, in order to know the industrial cost of the products, in order to know what is the sale value to be attributed, taking into account the raw material used, the general manufacturing costs and labor used.
• ProgramaProgramme

  1. Fundamentals of Financial Accounting 2. The accounting standardization system 3. Cost Relativity 4. Determination of costs 5. Analysis by cost element 6. Variability of costs 7. Costing systems 8. Activity Based Costing (ABC) 9. Product costing 10. Standard cost 11. New positions in the organization of production and services 12. Management in balance 13. Opportunity cost 14. Distribution costs and their analysis 15. Other costs to consider 16. From cost analysis to accounting
• ObjectivosObjectives

  The objectives of the course are: - To present the fundamentals of financial accounting. - Present the accounting theory of cost. - Determine costs. - Present the costing systems. - Analyze and control costs
• BibliografiaBibliography

  Costa,C. e Alves, G. (2001). Contabilidade Financeira. Rei dos Livros. Gomes, J. e Pires, J. (2011). SNC – Sistema de Normalização Contabilística: Teoria e Prática. Vida Económica. Rocha, Armindo (2006). Análise de Custos e sua Contabilização. Universidade Lusíada Editora Wolcott, S. & Eldenburg, L. (2007). Gestão de Custos - Como Medir, Monitorar e Motivar o Desempenho. Livros Téc. e Cient. Editora.
• MetodologiaMethodology

  Active methodologies will be implemented during the semester, in working groups, based on case studies.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não