The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation
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Data de Publicação: | 2016 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Brasileira de Contabilidade e Gestão |
Texto Completo: | https://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016058 |
Resumo: | Aiming to identify the profile of Cost Accounting subjects in graduation courses offered at Spanish universities, this essay has the objective to verify the syllabus of the subject which approach the cost accounting content in the graduation courses of Accounting and Finance, with the objective of identity its basic structure, objectives, methodologies, evaluation process, content, bibliographies. This essay is descriptive, with qualitative and quantitative approach. As for the technical proceedings, the strategy of the research is documental. The used technique for the data collection was analysis of secondary data, based on the syllabus with the content of Cost Accounting of Spanish universities. For the problem approach it was used qualitative and quantitative methodologies. In general, the results showed that: (i) the cost and management subject has 6 credits; (ii) the content of the subject deal with: Conceptos Básicos/Fundamentales de Costes, followed by Costes por Procesos, Costes Estándares, Los Centros de Costes/Centros o areas de Responsabilidad, Los Sistemas de Costes Basadosenlas Actividades ABC), El Coste Completo o de Absorción e Asignación de Costes. Also topics such as: Presupuestos, Costes Variables y Costes Fijos Costes Directos y Costes Indirectos and El Análisis Coste-Volumen- Beneficio (CBV); (iii) students are evaluated with a final test, partial test, individual jobs, exercises and group work; (iv) the references used are from main authors such as: Horngren, Forster and Datar, and his job named Contabilidad de Costes. It is observed a certain homogeneity regarding the structure of the syllabus among the researched universities. |
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The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduationLa contabilidad de costos en las universidades de España: un análisis de la estructura de los planes de enseñanza de la asignatura en la graduaciónA contabilidade de custos nas universidades da Espanha: uma análise da estrutura dos planos de ensino da disciplina na graduaçãocontabilidade de custosplanos de ensinouniversidade da Espanhacost accountingsyllabusSpanish universitiescontabilidad de costosplanes de enseñanzauniversidad de EspañaAiming to identify the profile of Cost Accounting subjects in graduation courses offered at Spanish universities, this essay has the objective to verify the syllabus of the subject which approach the cost accounting content in the graduation courses of Accounting and Finance, with the objective of identity its basic structure, objectives, methodologies, evaluation process, content, bibliographies. This essay is descriptive, with qualitative and quantitative approach. As for the technical proceedings, the strategy of the research is documental. The used technique for the data collection was analysis of secondary data, based on the syllabus with the content of Cost Accounting of Spanish universities. For the problem approach it was used qualitative and quantitative methodologies. In general, the results showed that: (i) the cost and management subject has 6 credits; (ii) the content of the subject deal with: Conceptos Básicos/Fundamentales de Costes, followed by Costes por Procesos, Costes Estándares, Los Centros de Costes/Centros o areas de Responsabilidad, Los Sistemas de Costes Basadosenlas Actividades ABC), El Coste Completo o de Absorción e Asignación de Costes. Also topics such as: Presupuestos, Costes Variables y Costes Fijos Costes Directos y Costes Indirectos and El Análisis Coste-Volumen- Beneficio (CBV); (iii) students are evaluated with a final test, partial test, individual jobs, exercises and group work; (iv) the references used are from main authors such as: Horngren, Forster and Datar, and his job named Contabilidad de Costes. It is observed a certain homogeneity regarding the structure of the syllabus among the researched universities.Con el fin de identificar el perfil de la asignatura de contabilidad de costos en los cursos de grado que se ofrecen en las universidades españolas, este artículo tuvo como objetivo investigar los planes de enseñanza de la asignatura que abordan el contenido de contabilidad de costos en los cursos de grado en Contabilidad y Finanzas. La investigación es de tipo documental. La técnica utilizada para la recolección de datos fue el análisis de datos secundarios, compuestos por los planes docentes con el contenido de Contabilidad de Costos de las Universidades de España. En cuanto al abordaje del problema, se utilizaron metodologías de naturaleza cualitativa y cuantitativa. La muestra contempla 10 universidades públicas y 14 planes docentes. En general, los resultados mostraron que: (I) la asignatura de costos tiene 6 créditos; (II) los contenidos programáticos tratan de los temas: Conceptos Básicos/Fundamentales de Costes, Costes por Procesos, Costes Estándares, Los Centros de Costes/Centros o areas de Responsabilidad, Los Sistemas de Costes Basados en las Actividades (ABC), El Coste de Absorción e Asignación de Costes; (III) los estudiantes son evaluados mediante exámenes finales y parciales, y; (IV) las bibliografías adoptadas tienen como autores principales: Horngren, Forster y Datar, con la obra Contabilidad de Costes. Se concluye que existe cierta homogeneidad en cuanto a la estructura de los planes docentes de las universidades encuestadas.Com o propósito de identificar o perfil da disciplina de contabilidade de custos nos cursos de graduação oferecidos nas universidades espanholas, este artigo teve por objetivo pesquisar os planos de ensino da disciplina que abordam o conteúdo de contabilidade de custos nos cursos de graduação em Contabilidade e Finanças. A pesquisa é do tipo documental. A técnica utilizada para coleta de dados foi por análise de dados secundários, compostos pelos planos de ensino com o conteúdo de Contabilidade de Custos das Universidades da Espanha. No que concerne à abordagem do problema, foram utilizadas metodologias de natureza qualitativa e quantitativa. A amostra contempla 10 universidades públicas e 14 planos de ensino. De modo geral os resultados mostraram que: (i) a disciplina de custos possui 6 créditos; (ii) os conteúdos programáticos tratam dos temas: Conceptos Básicos/Fundamentales de Costes, Costes por Procesos, Costes Estándares, Los Centros de Costes/Centros o areas de Responsabilidad, Los Sistemas de Costes Basados en las Actividades (ABC), El Coste de Absorción e Asignación de Costes;(iii) os alunos são avaliados por prova final e parciais, e; (iv) as bibliografias adotadas tem como principais autores: Horngren, Forster e Datar, com a obra Contabilidad de Costes. Conclui-se que há certa homogeneidade no que diz respeito à estrutura dos planos de ensino das universidades pesquisadas.Universidade do Estado de Santa Catarina — UDESC2016-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/231641900507201605810.5965/2764747105092016058Revista Brasileira de Contabilidade e Gestão; Vol. 5 No. 9 (2016); 058-070Revista Brasileira de Contabilidade e Gestão; Vol. 5 Núm. 9 (2016); 058-070Revista Brasileira de Contabilidade e Gestão; v. 5 n. 9 (2016); 058-0702764-747110.5965/231641900507reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016058/5568Copyright (c) 2016 Ilaci Pavesi, Altair Borgerthttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPavesi, IlaciBorgert, Altair2023-09-19T14:20:17Zoai::article/5539Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-19T14:20:17Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false |
dc.title.none.fl_str_mv |
The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation La contabilidad de costos en las universidades de España: un análisis de la estructura de los planes de enseñanza de la asignatura en la graduación A contabilidade de custos nas universidades da Espanha: uma análise da estrutura dos planos de ensino da disciplina na graduação |
title |
The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation |
spellingShingle |
The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation Pavesi, Ilaci contabilidade de custos planos de ensino universidade da Espanha cost accounting syllabus Spanish universities contabilidad de costos planes de enseñanza universidad de España |
title_short |
The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation |
title_full |
The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation |
title_fullStr |
The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation |
title_full_unstemmed |
The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation |
title_sort |
The cost accounting at universities in Spain: ananalysis in structure of the syllabus of the subjects at graduation |
author |
Pavesi, Ilaci |
author_facet |
Pavesi, Ilaci Borgert, Altair |
author_role |
author |
author2 |
Borgert, Altair |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Pavesi, Ilaci Borgert, Altair |
dc.subject.por.fl_str_mv |
contabilidade de custos planos de ensino universidade da Espanha cost accounting syllabus Spanish universities contabilidad de costos planes de enseñanza universidad de España |
topic |
contabilidade de custos planos de ensino universidade da Espanha cost accounting syllabus Spanish universities contabilidad de costos planes de enseñanza universidad de España |
description |
Aiming to identify the profile of Cost Accounting subjects in graduation courses offered at Spanish universities, this essay has the objective to verify the syllabus of the subject which approach the cost accounting content in the graduation courses of Accounting and Finance, with the objective of identity its basic structure, objectives, methodologies, evaluation process, content, bibliographies. This essay is descriptive, with qualitative and quantitative approach. As for the technical proceedings, the strategy of the research is documental. The used technique for the data collection was analysis of secondary data, based on the syllabus with the content of Cost Accounting of Spanish universities. For the problem approach it was used qualitative and quantitative methodologies. In general, the results showed that: (i) the cost and management subject has 6 credits; (ii) the content of the subject deal with: Conceptos Básicos/Fundamentales de Costes, followed by Costes por Procesos, Costes Estándares, Los Centros de Costes/Centros o areas de Responsabilidad, Los Sistemas de Costes Basadosenlas Actividades ABC), El Coste Completo o de Absorción e Asignación de Costes. Also topics such as: Presupuestos, Costes Variables y Costes Fijos Costes Directos y Costes Indirectos and El Análisis Coste-Volumen- Beneficio (CBV); (iii) students are evaluated with a final test, partial test, individual jobs, exercises and group work; (iv) the references used are from main authors such as: Horngren, Forster and Datar, and his job named Contabilidad de Costes. It is observed a certain homogeneity regarding the structure of the syllabus among the researched universities. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-06-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016058 10.5965/2764747105092016058 |
url |
https://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016058 |
identifier_str_mv |
10.5965/2764747105092016058 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016058/5568 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Ilaci Pavesi, Altair Borgert https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Ilaci Pavesi, Altair Borgert https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
dc.source.none.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão; Vol. 5 No. 9 (2016); 058-070 Revista Brasileira de Contabilidade e Gestão; Vol. 5 Núm. 9 (2016); 058-070 Revista Brasileira de Contabilidade e Gestão; v. 5 n. 9 (2016); 058-070 2764-7471 10.5965/231641900507 reponame:Revista Brasileira de Contabilidade e Gestão instname:Universidade do Estado de Santa Catarina (UDESC) instacron:UDESC |
instname_str |
Universidade do Estado de Santa Catarina (UDESC) |
instacron_str |
UDESC |
institution |
UDESC |
reponame_str |
Revista Brasileira de Contabilidade e Gestão |
collection |
Revista Brasileira de Contabilidade e Gestão |
repository.name.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC) |
repository.mail.fl_str_mv |
rbceg.ceavi@udesc.br || paulo.barth@udesc.br |
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1797048020423933952 |