Class Cost Accounting I

The aim of this curricular unit is the conceptual study and practical application of cost or analytical accounting in a company and is a sub-system of the management information and control system. Its scope is the economic structure of an organisation, identifying the segments (products, services, organic units) that create value and those that make a negative contribution. Its main objective is to provide economic information to managers so that they can make rational decisions and evaluate the organisation's performance.

Not applicable

1. Cost or analytical accounting, a management tool. 2. Components and processes for calculating production costs. 3. Apportionment of overheads to products. Actual or theoretical shares of manufacturing overheads. 4. Manufacturing systems and the necessary adaptation of the accounting process. Joint production, direct and indirect method, production in progress. 5. The cost centre method - homogeneous sections. 6. Costing systems. Total, variable, rational, real or pre-defined costing. 7. Variable and fixed costs and decision-making (critical sales point, safety margin, marginal costs...).

In the approach of each new chapter a theoretical presentation is always made that incorporates the new concepts that will be developed at a later stage in the study of practical cases. Usually between 17 and 20 case studies are given to the students (2 to 3 per chapter) that will be studied and solved in class. The assessment will be composed of 2 tests, a worksheet and participation in classroom. The use of digital tools, such as Microsoft Excel and Power BI, will be incorporated into the activities of analysing production cost information. Access to digital resources to complement learning outside the classroom.

CAIADO, António - Contabilidade Analítica de Gestão, 2011. DRURY,Colin- MANAGEMENT ACCOUNTING, 11th Edition, South-Western / Cengage Learning, 2021. FERREIRA, Domingos- CONTABILIDADE DE GESTÃO-Estratégia de Custos e Resultados, 1ª edição, 2014. HORNGREN, Charles-COST ACCOUNTING- A Managerial Emphasis, 14ªedição,2011. SARAIVA, António - Contabilidade de Gestão - Cálculo dos Custos e Valorização dos Inventários, Almedina, 2019.