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: Contact with the lecturer
Qualifications/Degrees:
Academic rank in UPCT: Catedrática de Universidad
Number of five-year periods: 4
Number of six-year periods: 3 de investigación
Curriculum Vitae: Full Profile
[CB8 ]. Students are required to be able to integrate knowledge and face the complexity of formulating judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments.
[01 ]. To be able to apply the knowledge acquired and to have the ability to solve problems in new environments, within broader (or multidisciplinary) contexts related to the company, public administration and the free practice of the profession.
[07 ]. To acquire and consolidate the capacity for initiative, entrepreneurial spirit and leadership necessary to launch projects related to the company, public administration and free exercise of the profession.
[17 ]. To introduce the concept of sustainability in the shaping of the daily activities of the company.
[19 ]. To anticipate internal and external states of alert in the future of business activity.
[CT4 ]. Using information resources responsibly
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.
Conocer diferentes métodos y modelos de asignación de costes; cálculo y análisis de los costes de bienes y servicios producidos mediante hoja de cálculo; tratamiento de costes sobre y sub aplicados; identificación de value drivers; cálculo de márgenes; planificación y control de gestión; direct costing; calcular e interpretar el umbral de rentabilidad y su adaptación a la planificación de beneficios para empresas monoproductoras y de producción múltiple; vincular el análisis Coste-Volumen-Beneficio al proceso de toma de decisiones del tipo: producir o subcontratar, selección de productos, etc.; modelo ABC; visualización de videos de procesos productivos reales; programación presupuestaria mediante hoja de cálculo; procesos de toma de decisiones; ética, responsabilidad social y gobierno corporativo.
LESSON 1: BASIC CONCEPTS IN MANAGEMENT ACCOUNTING
¿ 1.1. Introduction
¿ 1.2. Classification of costs
¿ 1.3. Integrating elements of the Industrial cost
¿ 1.4. Calculating the net operating income
LESSON 2. COST CONTROL MODELS
¿ 2.1. Full cost models
¿ 2.2. The variable cost model
¿ 2.3. The rational imputation model
LESSON 3. RELEVANT COSTS FOR DECISION MAKING
3.1. Relevant costs
3.2. Decisions on special orders
3.3. Relevant costs in an international environment
3.4. Ethics and corporate social responsibility
LESSON 4. BALANCE SCORECARD
4.1. Introduction
4.2. Characteristics of balance scorecards
4.3. Examples of balance scorcards
Las lecciones se acompañan de un programa intenso de prácticas que se realizan en hoja de cálculo y que se han extraido fundamentalmente de los manuales de Horngren y Garrison que figuran en la bibliografía de referencia.
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.
Theory class: Activities consisting of training sessions to develop theoretical knowledge based on concepts and theories
classes using the powerpoint of referended accounting books
20
100
Problem solving class: Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises, or practical cases
solving problems using excel
20
100
Laboratory or field practice class: Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
In IT rooms or with their own computers and using excel to solve case studies
0
100
Practical class in the computer room: Activities for the acquisition of certain skills through the use of specific software
0
100
Seminars, tutorials led by teaching staff, conferences, visits, round tables, etc .: Activities to develop theoretical, practical or applied knowledge based on specific topics or views of the profession
0
100
Assessments (continuous assessment system): speaking or writing tests, presentations, individually or in groups, which should include the knowledge acquired in the classes. Formative and summative assessment activities are included here
0
100
Assessments (final assessment system): speaking or writing tests, individually or in groups, which should include the knowledge acquired in the classes. Summative evaluation is included
0
100
Tutorials: Individual or in groups, will serve to advise, resolve any doubts, guide, monitor work or the knowledge acquired
Individual tutorials to solve problems and doubts
0
50
Carrying out individual or group assignments: Autonomous and / or collaborative learning to develop theoretical, practical or applied knowledge by carrying out projects, practice reports and / or assignments
Individual work to solve case studies and deliver them
60
0
Individual study: Time dedicated to studying the subject
0
0
Exam
exam of the lessons explained with practical and theoretical questions. This will be by tests to solve in each lesson
30 %
Ongoing evaluation (attendance, participation, practical sessions, practical cases, visits, seminars, etc.)
Practicas case studies will be evaluated
20 %
Individual assignment
The delivery of the individual exercises will have a total weight of 70% and consists of exercises of case studies. There will be one per lesson
50 %
Group assignment
In case we have group exercises we will value them
0 %
Exam
exam of the lessons included in the program with theoretical and practical questions. This will be done by a test with penalisation of wrong answers
30 %
Ongoing evaluation (attendance, participation, practical sessions, practical cases, visits, seminars, etc.)
Practicas case studies will be evaluated There will be at least 4
20 %
Individual assignment
The delivery of the individual exercises will have a total weight of 70% and consists of exercises of case studies. There will be one per lesson
50 %
Group assignment
In case we have group exercises we will value them
0 %
The student will be evaluated on classroom attendance and participation during the course. Since the class size is small, each student's learning is monitored almost personally.
Author: HORNGREN, C.T.,
Title: Cost Accounting. A Managerial Emphasis
Editorial: 14 Edition, Pearson Educational International, Prentice Hall
Publication Date:
ISBN:
Author: GARRISON
Title: Managerial Accounting
Editorial: 14 Edition McGrawHill.
Publication Date:
ISBN:
Author: DRURY, C.
Title: Management and Cost Accounting
Editorial: 8th edition, Cengage Learning, Hampshire.
Publication Date:
ISBN: