Class Cost Accounting III

This course aims to review the main concepts of cost accounting, apply the activity-based costing system and the standard costing system. Students should acquire knowledge of matters related to internal transfer pricing, its characteristics and objectives, and finally study the EVA financial indicator.

Not applicable

CAP. I - Main objectives of cost or analytical accounting - Review of concepts CHAP. II - Activity-Based Costing System (ABC) CHAP. III - Standard Costing System  CHAP. IV - Transfer Pricing  CAP. V - Economic value added (EVA)

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 (3 to 4 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.

HORNGREN, Charles T., FOSTER, George e DATAR, Srikant M., Cost Accounting - A Managerial Emphasis, 15th Edition, Prentice Hall Inc., 2014 CAIADO, António C. Pires, Contabilidade Analítica e de Gestão, Áreas Editora, 2012 JORDAN, Hugues, NEVES, João Carvalho das e RODRIGUES, José Azevedo, Controlo de Gestão ao Serviço da Estratégia e dos Gestores, 9ª Edição, Áreas Editora, 2011 PEREIRA, Carlos Caiano e FRANCO, Vítor Seabra, Contabilidade Analítica, 2006