Educational guide 2023_24 Facultade de Ciencias Empresariais e Turismo

Contents

Topic	Sub-topic
1. Introduction to cost. Basic concepts	-
2. The behaviour of costs	-
3. The Costs of Materials	-
4. Labour costs	-
5. Overheads	-
6. Opportunity costs of financial resources. Period costs	-
7. Joint and by-product costing	-
8. Costs by orders of work or request	-
9. Process costing	-
10. Activity-based costing (ABC)	-
11. Direct Costing	-
12. Forecasted costs. Budgets and standards	-
13. Decision-making	-