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Cost Analysis and Management Control

Code:

TGI13

Sigla:

ACCG

Áreas Científicas
Classificação	Área Científica
OFICIAL	Business Science and Communication

Ocorrência: 2022/2023 - 2T

Ativa?	Yes
Unidade Responsável:	Seção de Ciências Empresariais e Comunicação
Curso/CE Responsável:	Industrial Management and Techinology

Ciclos de Estudo/Cursos

Sigla	Nº de Estudantes	Plano de Estudos	Anos Curriculares	Créditos UCN	Créditos ECTS	Horas de Contacto	Horas Totais
TGI	63	Plano de Estudos 2016	2	-	7	66	189

Língua de trabalho

Portuguese

Objetivos

1. Provide students with the fundamental concepts of Cost Analysis;


2. To make known the main mechanisms for processing financial information from an internal perspective, namely with regard to costing and budget management systems;


3. Provide students with a critical spirit that allows them to understand the advantages and limitations of financial information systems in supporting decision-making.

Resultados de aprendizagem e competências

Essential:

• Classify costs according to different types


• Apply the Theoretical Rate of Social Charges


• Calculate and apply an imputation criterion


• Calculate the Costing Unit of a Cost Center


• Differentiate Purchase Cost from Acquisition Cost


• Calculate the quantities consumed by production


• Calculate the Industrial Cost of Unit Production


• Prepare the Income Statement by functions/products


• Characterizing Activity-Based Costing


• Characterizing Budget Management


• Prepare a Treasury Budget


• Characterizing Budgetary Control


• Calculate deviations

Complementary Competencies:

• Characterizing Management Accounting


• Calculate the Theoretical Rate of Social Charges


• Characterize the Responsibility Centers


• Calculate the Cost of Purchases


• Characterize the particular situations associated with production


• Calculate Activity-Based Costing


• Characterize the Performance Indicators

Modo de trabalho

Presencial

Programa

1. Fundamental concepts


2. Costs/Expenses


3. Production cost




1. Production Cost Components


2. Transformation Costs


3. Responsibility Centers


4. Production costs


5. Income Statement by Functions


6. Particular Situations of Production




4. Costing Systems




1. Costing System (Total, Variable)


2. Activity-Based Costing System




5. Budget management




1. Budgeting


2. Treasury Budget




6. Budgetary Control




1. Concepts


2. Performance indicators


3. Deviation Analysis

Bibliografia Obrigatória

Vitor Seabra Franco et all; “Contabilidade de Gestão Volume I – O apuramento dos custos e a informação de apoio à decisão”, Publisher Team
Vitor Seabra Franco et all; Contabilidade de Gestão Volume II – Orçamento anual e instrumentos de avaliação de desempenho organizacional, Publisher Team
António Pires Caiado; A Contabilidade de Gestão, Áreas Editora
António Pires Caiado; Casos práticos de Contabilidade Analítica, Áreas Editora
Huges Jordan, João Carvalho das Neves e José Azevedo Rodrigues; O Controlo de Gestão – ao serviço da estratégia e dos gestores, Áreas Editora

Métodos de ensino e atividades de aprendizagem

The curricular unit is developed in TP's classes, where the theoretical contents of the program will be developed.
The laboratory classes will be used for the resolution of exercises applied to the material taught in the theoretical-practical classes and for the elaboration of the group work to be developed, using the available computer resources.
The distance classes are developed using the computer support system and will be used for the preparation of group work, to be developed within the scope of the discipline.

Tipo de avaliação

Distributed evaluation without final exam

Componentes de Avaliação

Designation	Peso (%)
Participação presencial	5,00
Teste	60,00
Trabalho escrito	35,00
Total:	100,00

Componentes de Ocupação

Designation	Tempo (Horas)
Estudo autónomo	64,00
Frequência das aulas	66,00
Trabalho laboratorial	22,00
Trabalho de investigação	22,00
Trabalho escrito	12,00
Total:	186,00

Obtenção de frequência

Continuous distributed evaluation without final exam.

Fórmula de cálculo da classificação final

The final classification will result from the weighting of the following factors:
Tests 30% each;
TG Investigation 15%;
Activities Continuous Assessment 20%
Participation 5%

Minimum test score 7 values;
Final average of the tests 10 values;
Minimum note of works group 10 values.

Avaliação especial (TE, DA, ...)

Until the end of the second week of classes, students covered by special statutes (student worker, association leader, religious freedom, parenting regime, high competition, etc.) implications for assessments.