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2024_25
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Utilidades
Educational guide 2023_24
Facultade de Ciencias Empresariais e Turismo
Centro
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Organization chart
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Study programmes
Grao
Grao en Administración e Dirección de Empresas
Grao en Turismo
PCEO Grao en Turismo/Grao en Xeografía e Historia
PCEO Grao en Turismo/Grao en Xeografía e Historia
Mestrado
Máster Universitario en Dirección e Planificación do Turismo Interior e de Saúde
Máster Universitario en Xestión empresarial do deporte
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Grado en Administración y Dirección de Empresas
Subjects
Cost accounting
Contents
castellano
english
IDENTIFYING DATA
2023_24
Subject
Cost accounting
Code
O04G020V01602
Study programme
Grado en Administración y Dirección de Empresas
Descriptors
Total Cr.
Choose
Year
Quadmester
9
Mandatory
3rd
2nd
Training and Learning Results
Expected results from this subject
Contents
Planning
Methodologies
Personalized assistance
Assessment
Sources of information
Recommendations
Topic
Sub-topic
1. Introduction to cost. Basic concepts
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2. The behaviour of costs
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3. The Costs of Materials
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4. Labour costs
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5. Overheads
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6. Opportunity costs of financial resources. Period costs
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7. Joint and by-product costing
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8. Costs by orders of work or request
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9. Process costing
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10. Activity-based costing (ABC)
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11. Direct Costing
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12. Forecasted costs. Budgets and standards
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13. Decision-making
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