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Cost Analysis and Management Control

Code:

TGI13

Sigla:

ACCG

Áreas Científicas
Classificação	Área Científica
OFICIAL	Business Science and Communication

Ocorrência: 2021/2022 - 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	64	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

Transversal Competencies:

• Information organization


• Oral expression


• Critical analysis

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

In theoretical/practical classes, the syllabus of the UC is taught, taking into account the defined competences, in a combination of exposition, illustration with real examples of application of the contents and resolution of practical exercises. Interaction activities with students are also used, through collaborative learning tools, such as Kahoots

In the laboratory classes, the syllabus taught in the previous t/p class is continued, practical exercises are solved according to the contents taught.

In the distance component, students have to solve weekly exercises, demonstrating the ability to apply the skills to concrete situations.

Tipo de avaliação

Distributed evaluation without final exam

Componentes de Avaliação

Designation	Peso (%)
Participação presencial	10,00
Apresentação/discussão de um trabalho científico	15,00
Teste	60,00
Trabalho de campo	15,00
Total:	100,00

Componentes de Ocupação

Designation	Tempo (Horas)
Apresentação/discussão de um trabalho científico	6,00
Estudo autónomo	111,00
Frequência das aulas	44,00
Trabalho de campo	6,00
Trabalho laboratorial	22,00
Total:	189,00

Obtenção de frequência

Test:

1. Assessment Competencies:




1. Essentials: Part A


2. Complementary: Part B


3. Transversal: Presentation of information




2. Three tests. Each test is divided into two parts:




1. Part A (12 Values): Essential Competencies


2. Part B (08 Values): Complementary Competencies




3. Minimum Grades:




1. Part A: 7.5 values


2. Test Average: 9.5 values


3. If the student does not reach the minimum grade in Part A, the test grade corresponds to the grade obtained in that part.

Continuous Assessment Activities

1. Discussion of case studies.

Group work

1. Assessment Skills: Transversal: Oral Expression and Critical Analysis


2. Group work. Oral presentation in groups of 4 elements of a summary of a content (newspaper article, scientific article, video, website, etc.) available online related to the topics of the Curricular Unit.


3. Rating criteria:




1. Quality of oral presentation 20%


2. Visual presentation quality 20%


3. Mastery of content 20%


4. Critical analysis 40%




4. Conditions:




1. The presentation must be delivered in Moodle until the beginning of the class.


2. Duration of 10 minutes using visual presentation.

Participation in teaching activities

Fórmula de cálculo da classificação final

Componente	Peso
Test	60%
Group work	15%
Continuous Assessment Activities	15%
Participation in teaching activities	10%