Name: MANAGEMENT ACCOUNTING
Code: 212101013
Type: Elective
ECTS: 4
Length of subject: Per term
Semester and course: Second term
Speciality:
Language: English
Mode of study: On-site class
Lecturer data: GARCÍA MECA, MARÍA EMMA
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone: 868071040
Email: emma.garcia@upct.es
Office hours and location:
martes - 10:00 / 12:00
EDIFICIO CIM - FCCE, planta 1, Despacho 130
jueves - 09:00 / 10:00
EDIFICIO CIM - FCCE, planta 1, Despacho 130
Tutorials will be carried out by request of the student sending an email to emma.garcia@upct.es
Qualifications/Degrees:
Academic rank in UPCT: Catedrática de Universidad
Number of five-year periods: 5
Number of six-year periods: 3 de investigación
Curriculum Vitae: Full Profile
Responsible for the groups: G1, G2
1. Conocer los fundamentos conceptuales y metodológicos de la contabilidad de gestión.
2. Conocimiento de las diversas técnicas del cálculo correcto de costes.
3. Analizar los indicadores que permiten evaluar la compañía en términos de visión y estrategia.
4. Preparación y control de los presupuestos.
Know different methods and models of cost allocation; calculation and analysis of the costs of goods and services produced by spreadsheet; treatment of costs ; identification of value drivers; calculation of margins; Planning and Control Management; direct costing. Calculate and interpret the threshold of profitability and its adaptation to the planning of benefits for unique and multiple production companies; Link the Cost-Volume-Benefit analysis to the decision-making process of the type: produce or subcontract, product selection, etc .; visualization of videos of real productive processes; budget programming through a spreadsheet; decision-making processes; ethics, social responsibility and corporate governance.
LECCIÓN 1: CONCEPTOS BÁSICOS DE CONTABILIDAD DE GESTIÓN
1.1. Introducción
1.2. Clasificación de los costes
1.3. Elementos integrantes del coste industrial
1.4. Cálculo del resultado operativo neto
LECCIÓN 2: MODELOS DE CONTROL DE COSTES
2.1. Modelos de coste completo
2.2. El modelo de coste variable
2.3. El modelo de imputación racional
LECCIÓN 3: PLANIFICACIÓN FINANCIERA Y CONTROL PRESUPUESTARIO
3.1. Concepto y clases de presupuestos
3.2. El proceso de establecimiento de costes estándar
3.3. Cálculo y análisis de desviaciones en los costes de producción
LECCIÓN 4: COSTES RELEVANTES PARA LA TOMA DE DECISIONES
4.1. Costes relevantes
4.2. Decisiones sobre pedidos especiales
4.3. Costes relevantes en un entorno internacional
4.4. Ética y responsabilidad social corporativa
Promoting the continuous improvement of working and study conditions of the entire university community is one the basic principles and goals of the Universidad Politécnica de Cartagena. Such commitment to prevention and the responsibilities arising from it concern all realms of the university: governing bodies, management team, teaching and research staff, administrative and service staff and students. The UPCT Service of Occupational Hazards (Servicio de Prevención de Riesgos Laborales de la UPCT) has published a "Risk Prevention Manual for new students" (Manual de acogida al estudiante en materia de prevención de riesgos), which may be downloaded from the e-learning platform ("Aula Virtual"), with instructions and recommendations on how to act properly, from the point of view of prevention (safety, ergonomics, etc.), when developing any type of activity at the University. You will also find recommendations on how to proceed in an emergency or if an incident occurs. Particularly when carrying out training practices in laboratories, workshops or field work, you must follow all your teacher's instructions, because he/she is the person responsible for your safety and health during practice performance. Feel free to ask any questions you may have and do not put your safety or that of your classmates at risk.
Class in conventional classroom: theory, problems, case studies, seminars, etc
Presentation type of class taught using the lecture and practice method. Answering questions raised by the students. These activities are designed to achieve the learning outcomes.
38
100
Assessment activities (continuous assessment system)
Activities under evaluation during classes. These activities are designed to achieve the learning outcomes.
2
100
Assessment activities (final assessment system)
There is a final voluntary test that covers all the learning outcomes.
2
100
Tutorials
tutorials with professor
2
50
Student work: study or individual or group work
Tasks for students in relation to the lessons explained
56
0
Exam
test exam that is volunteer and covers learning outcomes of the subject.
30 %
Evaluation of written work, internships, cases, visits and seminars.
the works/exercises will deal with content related to the subject matter and may be done in groups or individually, according to the teacher's criteria, being able to be exposed by the students in class, to be analyzed by the rest of the students with the aim of expanding their knowledge on the subject. There will be 4 exercises requested. The methodology will be similar to the exercises that we solve at classroon. The exercises cover all the learning outcomes.
50 %
Participation and involvement in the teaching/learning process.
The student will be evaluated on classroom attendance during the course. Attendance will account for 25% of the final grade for the course (provided the student earns at least a 4). Since the class size is small, each student's learning is monitored almost personally in order to control the ahevement of the learning outcomes
20 %
Exam
test exam that is volunteer and covers learning outcomes.
30 %
Evaluation of written work, internships, cases, visits and seminars.
the works/exercises will deal with content related to the subject matter and may be done in groups or individually, according to the teacher's criteria, being able to be exposed by the students in class, to be analyzed by the rest of the students with the aim of expanding their knowledge on the subject. There will be 4 exercises requested. The methodology will be similar to the exercises that we solve at classroon. They cover all the learning outcomes.
50 %
Participation and involvement in the teaching/learning process.
The student will be evaluated on classroom attendance during the course. Attendance will account for 25% of the final grade for the course (provided the student earns at least a 4). Since the class size is small, each student's learning is monitored almost personally. They cover all the learning outcomes.
20 %
Author: Garrison, Ray H.
Title: Managerial accounting
Editorial: MacGraw-Hill
Publication Date: 2020
ISBN: 9781260575682
Author: HORNGREN, C.T., DATAR, S.M., FOSTER, G., RAJAN, M. and ITTNER, C. ¿
Title: Cost Accounting. A Managerial Emphasis
Editorial: 14 Edition, Pearson Educational International, Prentice Hall.
Publication Date:
ISBN:
Author: García Meca, Emma, Buendía Carrillo, Dionisio
Title: Casos prácticos de contabilidad de gestión
Editorial: Pirámide
Publication Date: 2016
ISBN: 9788436835991
Author: Drury, Colin
Title: Management & cost accounting
Editorial: Thomson Learning
Publication Date: 2000
ISBN: 1861525362