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ANALYTICAL ACCOUNTING 11 | Preparação de Peritos Contabilistas
11 | Preparation of Accounting Experts
Requirements
Knowledge on Accountancy Level I

Analytical cost consists of the application of accounting techniques to the phenomenon within a company and it has the objectives of
assessing goods produced and sold and the control of internal operating conditions.

CONTENTS
OBJECTIVES
Module 1 - Introduction to Analytical Accounting
At the end of this training course, all trainees will be able - General Accounting and Analytical Accounting
to acknowledge the importance of analytical accounting in - Purposes and Goals of Analytical Accounting
budgetary planning and control of companies.
- Application of Analytical Accounting
- Incidence on Accounts of the Accounting Plan
ADDRESSEES
Module 2 - Costs – Analysis and Relation with Results
Accountants, accounting administratives; businessmen; - Fundamentals of Cost – Accounting
managers; financial managers, production managers; - Study of Costs
controllers and everyone interested on this subject.
- Margin, Gross and Net Results

Module 3 - Incidences of Analytical Accounting
- Divisions of Analytical and Cost Accounting

Module 4 - Objectives and Purposes of Analytical and Cost Accounting
- Objectives of Costs
- Classification of Costs
- Formation or Nature of Costs
- Costing Systems
- Activity Based on Costs.
Module 5 - Administrative Costs (RKW Full Funding)
- General Costs
- Standard Costs
INFORMATION Module 6 - Cost Allocation System (Products and Co-Products)

Hours: 20h - Production/Orders Cost
Time: See Training Plan - Process manufacturing
Material Delivered: Training Support Material - Allocation of Costs
Training: Attendance Required - Losses and Waste, Scrap or Residues
Regime: Working Hours / Post-Working Hours - Cost-Volume-Profit Relation
- Break-Even Point

Module 7 - Sensitivity Analysis
- Methods
METHODOLOGIES - Concepts of Costs

Methodologies used by the trainer will be - Restrictions
- Attribution of Costs to Activities
expository, demonstrative and/or active, favouring
the latter whenever possible. Module 8 - Conclusions
- Conclusions of Costs
- Terminology Applied to Cost Accountancy
- Practical Exercise and Results

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