Code: | 1EC207 | Acronym: | CCG |
Keywords | |
---|---|
Classification | Keyword |
OFICIAL | Management Studies |
Active? | Yes |
Responsible unit: | Management |
Course/CS Responsible: | Bachelor in Economics |
Acronym | No. of Students | Study Plan | Curricular Years | Credits UCN | Credits ECTS | Contact hours | Total Time |
---|---|---|---|---|---|---|---|
LECO | 326 | Bologna Syllabus since 2012 | 2 | - | 6 | 63 | 162 |
This discipline assumes that Accounting and Management Control is a component (or sub-system) of the fundamental global information system of organizations.
The fundamental objective of the course is to provide students with the knowledge required for the construction, evaluation and use of such sub-system of information for planning, control and decision making, being exposed and discussed principles that can guide the design and respective implementation.
Although the predominant model of study is the industrial sector, the topics covered are applicable to other types of organizations, such as service companies or nonprofit organizations.
Students should be able to build, evaluate and use information systems to support the processes of planning, control and decision making.
1. Introduction
2. Production concepts
3. Cost terms and purposes
4. Cost of production
4.1. Raw materials and labor
4.2. Overheads
4.3. Cost of completed production
5. Standard costs
6. Planning and control
7. Decision making
Presentation of the concepts and resolution of practical cases.
Designation | Weight (%) |
---|---|
Participação presencial | 100,00 |
Total: | 100,00 |
Designation | Time (hours) |
---|---|
Estudo autónomo | 126,00 |
Frequência das aulas | 63,00 |
Total: | 189,00 |
Continuous assessment through a the following formula:
0.2 x 1st test + 0.2 x 2st test + 0.6 x 3st test (all with a minimum score of 6).
It is not allowed to use "alphanumeric" calculators during the assessment tests. Its use is equivalent to the cancellation of the test. It can be used the Casio fx-82MS.