ISEG > Estrutura > Unidades Académicas > Gestão > Unidades Curriculares > Cost Accounting

Cost Accounting (CAN-E)

Área

AC Gestão > UC Obrigatórias

Activa nos planos curriculares

Economics > Economics > 1º Ciclo > Unidades Curriculares Optativas > Cost Accounting

Management > Management > 1º Ciclo > Unidades Curriculares Obrigatórias > Cost Accounting

Nível

1º Ciclo (L)

Tipo

Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 4.0 h/semana

Trabalho Autónomo: 108.0 h/semestre

Créditos ECTS: 6.0

Objectivos

To complement the knowledge obtained in previous courses, namely Financial Accounting I.

To define and question the criteria and methods to determine product costs.

To draw attention on the importance of internal information as a management support tool.

To define and control standard costs.

Programa

Cost Accounting as a Management Tool

- Product Costing;
- Process costing;
- Cost allocation;
- Activity Based Costing;
- Cost-Volume-Profit Analysis;
- Standard Costs.