Faculdade de Ciências e Tecnologia

Cost Accounting



Academic unit

Faculdade de Ciências e Tecnologia


Departamento de Engenharia Mecânica e Industrial



Teacher in charge

Maria do Rosário de Meireles Ferreira Cabrita, Virgílio António Cruz Machado

Weekly hours


Total hours


Teaching language



- Provide an advanced and pragmatic understanding of the relevance of accounting procedures in the business context;

- Study accounting concepts, methods and techniques applied to the Accounting context;

-  Take an analytical perspective of how accounting is practiced and how it should be practiced rooted in theory of cost accouting terminology,concepts, techniques and metodologies as they relate to the purposes of cost and operations control.

- Evaluate, measure, and interpret relevant factors to the various methods of cost determination in the business and industrial setting.

- Apply techniques of cost analysis in order to support making decision processes and information system management.


- To be familiar with the terminology and accounting concepts of balance sheet and income statement;

- Ability to understand and interpret financial and economic information for use in decision making

Subject matter

CP1- General Accounting: Basic concepts, the Accounting Standards System and the nature of information provided - Balance Sheet and Profit/Loss Account;  

CP2- Cost Accounting vs. Financial Accounting: objectives and usefulness;

CP3- Costs and income: concepts and classification;

CP4- Determination of production cost: costs of raw materials; labor and overheads;

CP5- Methods of costing: cost allocation, single basis and multiple basis;  

CP6- Cost centers: differential cost analysis;

CP7- Relating cost/volume/results

CP8- Activity-Based Costing






- Caiado, A. (2011). "Contabilidade Analítica e de Gestão". Áreas Editora, 6ª Ed.

- Cascais, D. e Farinha, J. (2010). "SNC e as PME-Casos Práticos". Alfragide: Texto Editores

- Rodrigues, P. e Ferreira, R. (2009). "SNC -Todas as perguntas e respostas", Lisboa: Porto Editora.

- Almeida, R., Dias, A., Albuquerque, F., Carvalho, F. e Pinheiro, P.  (2009). "SNC Explicado"

- Mortal, A.B. (2007). "Contabilidade de Gestão", Rei dos Livros.

- Ferreira, R.F. (2007). "Contabilidade para Não Contabilistas", Coimbra: Edições Almedina

- Pereira, C. e Franco, V. (2001). "Contabilidade Analítica",  Rei dos Livros.

- Kaplan, R.S. and Cooper, R. (1998). "Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance". Harvard Business School Press. 

- Kaplan, R. and Atkinson, A. (1998). Advanced Managerial Accounting. 3rd Edition. Prentice-Hall.  

- Horngren, C.T., G. Foste and S.M.Datar (1997). "Cost Accounting: A Managerial Emphasis", Prentice-Hall, Ninth Ed.

Teaching method

In order to facilitate the development of competencies, this course use different pedagogical approaches. 

- Lectures;

- Exercices from Sebenta;

- Exercices provided in CLIP;

- Case studies; 

- Discussion of group projects.

Evaluation method

- 1st Test              25%  

- 2nd Test             55%  

- Group Project     20%

- Exam 80%

The final score always results from weighting 80% (of the two tests or exam) + 20% (group work). The first test (3 October 2017) focuses on the General Accounting subject; The second test (28 November 2017) approaches the Cost Accounting subject.

The average of the two tests cann''''t be lesser than 9,5. 

The presentation of the work gives the frequency at UC, which is valid for one year.

Group Work delivery: 11 December 20167Time-Questions: Tuesdays from 2:00pm to 3:00pm.