Guia docente 2016_17 Facultade de CC. Económicas e Empresariais

Contents

Topic	Sub-topic
1. Introduction to the cost. Basic concepts
2. Cost behaviour
3. Materials
4. Labor cost
5. Indirect manufacturing costs
6. Financial resources opportunity cost. Period costs
7. Multiple production: common production and joint production
8. Job costing
9. Process costing
10. Activity-based costing
11. Variable costing
12. Budgets and standards
13. Decision-making process