ANALYSIS OF COSTING SUBJECTS IN UNDERGRADUATE CURRICULUMS OF BUSINESS ADMINISTRATION

• Autor(a) principal: S. Godoy, Arilda
• Data de Publicação: 2013
• Outros Autores: Alves da Silva, Hélio, Toshiro Nakamura, Wilson
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REAd (Porto Alegre. Online)
• Texto Completo: https://seer.ufrgs.br/index.php/read/article/view/41947
• topic: Undergraduate teaching; Business Administration Courses; Teaching of costs; Enseñanza Universitaria; Cursos de Administración de Empresas; Enseñanza de Costos; Ensino de graduação; curso de administração de empresas; ensino de custos

The purpose of this paper is to analyze the study programs of costing subjects in three business administration courses. The qualitative and exploratory study involved the content analysis of the subjects’ study programs and the conduction of semi-structured interviews with professors and coordinators. Findings uncover a concern with turning the teaching of costs less operational by directing it to the management process. They also indicate that the changes in business did not impact the programs as much as expected and admit the importance of costing techniques, even though it is not easy to adjust the contents taught to the needs generated by the fast changing external scenery. The teaching of costs is given preference in industrial companies over the commerce and service area. To conclude, the study supplied information that may induce reflection on the pertinence, present relevance and adequacy of the contents of this area taught in business administration courses.