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Inicio / Estudios / Máster Universitario en Administración y Dirección de Empresas (MBA) / Plan de Estudios

Course Unit Description

MANAGEMENT ACCOUNTING

Course 2025-26

  • On-site

1.Subject data

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

2. Lecturer data

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

3. Competences and learning outcomes

3.1. Basic curricular competences related to the subject

3.2. General curricular competences related to the subject

3.3. Specific curricular competences related to the subject

3.4. Transversal curricular competences related to the subject

3.5. Subject learning outcomes

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.

4. Contents

4.1 Curricular contents related to the subject

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.

4.2. Theory syllabus

Teaching modules

Units

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

4.3. Practice syllabus

Name

Description

Risks prevention

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.

4.4. Comments

5. Teaching method

Name

Description

Hours

In-class

Name

Class in conventional classroom: theory, problems, case studies, seminars, etc

Description

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.

Hours

38

In-class

100

Name

Assessment activities (continuous assessment system)

Description

Activities under evaluation during classes. These activities are designed to achieve the learning outcomes.

Hours

2

In-class

100

Name

Assessment activities (final assessment system)

Description

There is a final voluntary test that covers all the learning outcomes.

Hours

2

In-class

100

Name

Tutorials

Description

tutorials with professor

Hours

2

In-class

50

Name

Student work: study or individual or group work

Description

Tasks for students in relation to the lessons explained

Hours

56

In-class

0

6. Assessment method

6.1. Continous assesment system

Name

Description and criteria

Percentage

Name

Exam

Description and criteria

test exam that is volunteer and covers learning outcomes of the subject.

Percentage

30 %

Name

Evaluation of written work, internships, cases, visits and seminars.

Description and criteria

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.

Percentage

50 %

Name

Participation and involvement in the teaching/learning process.

Description and criteria

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

Percentage

20 %

6.2. Final assesment system

Name

Description and criteria

Percentage

Name

Exam

Description and criteria

test exam that is volunteer and covers learning outcomes.

Percentage

30 %

Name

Evaluation of written work, internships, cases, visits and seminars.

Description and criteria

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.

Percentage

50 %

Name

Participation and involvement in the teaching/learning process.

Description and criteria

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.

Percentage

20 %

Information

7. Bibliography and resources

7.1. Basic bibliography

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:

7.2. Supplementary bibliography

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

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(+34) 968 32 55 69

decanato@fce.upct.es

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