Analytical Accounting

7 ECTS / Semestral / Portuguese
  1. To understand the role of Cost Accounting in Business Management;
  2. To know the characteristics and objectives of cost accounting;
  3. To explain the importance of spending for the management;
  4. To analyze the different types of expenses;
  5. To characterize the three components production cost;
  6. To analyze different types of overheads, their manner of allocation and distribution basis;
  7. To emphasize the importance of production costs;
  8. To analyze the relationship CVR;
  9. To distinguish direct and indirect methods and when calculating the cost of production;
  10. To characterize different types of outputs in joint production;
  11. To find the value of products and by-products according to criteria;
  12. To characterize the method of equivalent units;
  13. To characterize and apply different costing systems;
  14. To analyze differences in results when using different costing systems;
  15. To define and classify expenditures centers;
  16. To apply the method of homogeneous sections;
  17. To build a production cost map.

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Faculty

António Ferreira

António Ferreira

Assistant Professor
PhD and Master in Management from the University of Beira Interior. Professor at the Institute of Management and Health Organizations (IGOS) at the Catholic…
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