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IPLUSO 12525

Cost Analysis and Control

Commercial and Sales Management
  • ApresentaçãoPresentation
    Regardless of the organisation and its sector of activity, the concept of cost is something that is intrinsically related to its activity. The analysis and control of costs through a series of concepts and techniques developed in the disciplinary area of cost accounting and management, constitutes an indispensable support tool for managers and business decision-makers for decision-making and strategic planning.
  • ProgramaProgramme
    1. Scope and objectives of cost accounting Objectives and characteristics of cost accounting. Concepts. Industrial, commercial and economic-financial costs. Product costs and period costs. Treatment of accounting information for control - Income Statement by Function and Nature. 2. Production cost components Analysis of the main components of production costs (raw materials, labour and manufacturing overheads). Non-industrial costs 3. Costing systems Total, variable and rational costing systems. Comparative analysis of costs and results. Activity Based Costing (ABC) system 4. Strategic cost management The Cost-Volume-Result (C-V-R) model. Critical sales point, safety margin and degrees of leverage. The contribution margin Use and limitations of the information provided by the C-V-R analysis.
  • ObjectivosObjectives
    To understand the importance of cost analysis and cost control for decision making and strategic planning. To situate Cost Accounting within the wider discipline of Management Accounting; Know the basic concepts that support Management Accounting; Present the several ways to classify the different types of costs; Provide a detailed knowledge of the components that make up the global cost of products; Understand and use the Activity Based Costing (ABC) system as an alternative to traditional costing systems, in the perspective of the allocation and imputation of indirect costs; Recognize the existing relations between Cost, Volume and Result and risk analysis tools.
  • BibliografiaBibliography
    Caiado, A.P. (2011). Contabilidade Analítica e de Gestão (8ª ed). Lisboa: Áreas Editora. Horngren, C. T., Foster G.R. & Datar, S.M. (2000). Contabilidade de Custos (9ª ed). Rio de Janeiro: LTC Editora. Franco, V.S., Morais, A.I., Lourenço, I.C., Serrasqueiro, R., Oliveira.B.J.,Jesus, M.A., Major, M.J. & Oliveira, A.V. (2005). Contabilidade de Gestão (1º ed., Vol.1).Lisboa: Publisher Team. Pereira, C.C.; Franco, V.S. (2001). Contabilidade Analítica (6ª ed.), Lisboa: Editora Rei dos Livros.
  • 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