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COST ACCOUNTING 10 | Contabilidade e Finanças
10 | Accounting and Finance
Requirements
No Requirements

This training course aims to provide trainees with knowledge that will allow them to predict, calculate and assign management, operational
and administrative costs of a company.

CONTENTS
OBJECTIVES
Module 1 - Introduction to Cost Accounting
At the end of this training course, all trainees will have - Usefulness Cost Accounting
acquired technical skills to manage, calculate and allocate - Fundamentals of Cost Accounting
different costs and expenses.
Module 2 - Concepts of Costs in Accounting
ADDRESSEES - Information System in Accounting
Entrepreneurs and businessmen; financial managers, Module 3 - Cost Accounting
accountants, production managers, department managers, - Accounts of Costs Plan (General Accounting Plan)
commercials and everyone interests on this subject.
- Cost Accounting Terminology

Module 4 - Objectives and Purposes of Cost Accounting
- Objectives of Costs
- Classification of Costs
- Formation or Nature of Costs
- Costing system
- Activity Based on Costs
Module 5 - Administrative Costs (RKW Full Funding)
- General Costs
- Standard Costs

Module 6 - Cost Allocation System (Products and Co-Products)
- Production/Orders Cost
- Process manufacturing
INFORMATION - Allocation of Costs
Hours: 20h - Losses and Waste, Scrap or Residues
Time: See Training Plan - Cost - Volume - Profit Relation
Material Delivered: Training Support Material - Break-Even Point
Training: Attendance Required
Regime: Working Hours / Post-Working Hours Module 7 - Sensitivity Analysis
- Methods
- Concepts of Costs
- Restrictions
METHODOLOGIES Module 8 - Activities and Costs

Methodologies used by the trainer will be - Assigning Costs to Activities
expository, demonstrative and/or active, favouring Module 9 - Conclusions
the latter whenever possible. - Conclusions of Costs
- Cost Accounting Terinology
- Practical Exercises and Results

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