Sumários

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6 Maio 2021, 14:00 • Rita Sousa

- Main cost accounting systems

- Cost accounting system - Assign costs to cost objects

- Cost accumulation system and decision-making

- The two-stage allocation process

- TRADITIONAL COSTING SYSTEMS

- ACTIVITY-BASED COSTING (ABC)

- Comparison between Traditional and ABC System

- ABC system - Assignment Process

- How to choose the costing system?

- Time-Driver ABC - Simplistic approach

Case 23

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3 Maio 2021, 14:00 • Rita Sousa

- Differences between direct and indirect costs

- Cost tracing and cost allocation

- Indirect costs - Overheads

- Methods of assignment costs to cost objects

- Systems to assign costs to cost objects

- Cost allocation of indirect costs

- Budgeted overhead rates

- Under and over-recovery of overheads

Case 21

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3 Maio 2021, 12:30 • Rita Sousa

- Differences between direct and indirect costs

- Cost tracing and cost allocation

- Indirect costs - Overheads

- Methods of assignment costs to cost objects

- Systems to assign costs to cost objects

- Cost allocation of indirect costs

- Budgeted overhead rates

- Under and over-recovery of overheads

Case 21

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29 Abril 2021, 15:30 • Rita Sousa

- Cost volume profit (CVP) equation

- Break Even Point

- Cost-volume-profit (CVP) equation - Break Even Point

- CVP chart - Break Even Point

- Cost volume profit (CVP) equation With taxes

- Margin of safety

- TARGET NET INCOME

- Using CVP Analysis for decision making

Case 6

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29 Abril 2021, 14:00 • Rita Sousa