Name: MANAGEMENT ACCOUNTING II
Code: 510103009
Type: Compulsory
ECTS: 4.5
Length of subject: Per term
Semester and course: 3rd Year - 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
[CB5 ]. Students are required to show they have developed those learning skills necessary to undertake further studies with a high degree of autonomy.
[CG4 ]. To plan, organize, decide and control the different areas of business management, applying advanced strategic management systems.
[CE20 ]. To design and develop information systems for decision making using different models and methods of management accounting.
[CT3 ]. Learning in an autonomous way
Examinar las necesidades de información e inferir el modelo de costes que mejor se adapta
Controlar los centros de responsabilidad y determinar como contribuyen al resultado
Planificar las operaciones internas y analizar las causas de incumplimiento de las previsiones
Apoyar la toma decisiones con la información recogida en el interior de la empresa
Se analizarán los modelos de costes variables, modelo ABC y costes estandard. También se estudiarán conceptos como el punto de equilibrio y el análisis coste-beneficio. Se terminará el bloque estudiando los costes relevantes en la toma de decisiones y los costes en empresas descentralizadas
Chapter 6. Absorption versus variable costing
6.1. Definition of variable and absorption costing
6.2. Comparing the effects on income statements
6.3. Absorption costing and performance measurement
Bibliography: Horngren (chapter 9) and Garrison (chapter 6)
Capítulo 6. Coste complete versus coste variable
6.1. Deficición de coste variable y completo
6.2. Comparando efectos en cuentas de resultados
6.3. medidas resultado en coste compelto
Chapter 7. Cost volume profit analysis
7.1. Essential of CVP analysis
7.2. Contribution margins
7.3. Graph method
7.4. Breakeven point and target operating income
7.5. Sensitivity analysis and margin of safety
7.6. Operating leverage
7.7. Effects on sales mix on income
Bibliography: Horngren (chapter 3) and Garrison (chapter 5)
Capítulo 7. Análisis coste-beneficio
7.1. Aspectos esenciales del análsisi
7.2. Margenes de contribución
7.3. Análsisi gráfico
7.4. Punto de equilibrio
7.5. Análsisi de sensibilidad y margen de seguridad
7.6. Apalancamiento operativo
7.7. Efectos en producción múltiple
Chapter 8. Cost Allocation & Activity based costing
8.1. Cost allocation problematic: first stage and second stage approach
8.2. Implementing Activity based costing
8.3. Consideration in implementing the method
Bibliography: Horngren (chapter 5) and Garrison (chapter 8)
Capítulo 8. Método ABC
8.1. Localización de costes en etapas
8.2. Implementando ABC
8.3. Consideraciones
Chapter 9. Standard costing
9.1. The budgeting process
9.2. Definition of standard costs
9.3. A general model for variance analysis
Bibliography: Garrison (chapter 10) and Horngren (chapter 7)
Capítulo 9. Costes estandard
9.1. Presupuestos
9.2. definición de coste estantard
9.3. Modelo y desviaciones
Chapter 10. Budgets and Management Control
10.1. Static budgets and variances
10.2. Characteristics of a flexible budget
10.3. Preparing a flexible budget
10.4. Variance analysis in flexible budgets
Bibliography: Garrison (chapter 9) and Horngren (chapter 7 and 8)
Capítulo 10. Gestión presupuestaria
10.1. Presupuesto fijo y desviaciones
10.2. Presupuesto flexible
10.3. Preparación de presupuesto flexible
10.4. Desviaciones
Chapter 11. Relevant costs for decision making
11.1. Relevant costs
11.2. Product mix decisions: a new order
11.3. Relevant decisions
11.4. Advantages and disadvantages of decentralization
11.5. Transfer pricing
Capítulo 11. Costes relevantes para la toma de decisiones
11.1. Costes relevantes
11.2. Decisiones con producción multiple: una nueva orden
11.3. Decisiones relevantes
11.4. Ventajas y desventajas de la descentralización
11.5. Precios transferencia
Capítulo 12. Contabilidad de gestión en empresas descentralizadas
Bibliography: Garrison (chapter 11 &12) and Horngren (chapter 22)
Case studies, exercises and tests
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 of lessons 1 to five
20
100
Problem solving class: Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises, or practical cases
resolution of practical exercises in class
25
100
Laboratory or field practice class: Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
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
activities of thests and practical exercises
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
tutorial classes in groups
1.5
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
preparation of the exercises and case studies
30
0
Individual study: Time dedicated to studying the subject
time to study lesssons
36
0
Spoken or written exams
two exams -first lessons 6-8 -second lessons 9-12
75 %
Participation and involvement in the teaching-learning process
Participation in the activities that we do at class, that include tests, excel worksheets and case studies.
15 %
Evaluation of assignments and reports on practical sessions (final product, follow-up and contribution in the case of group work)
assignment of activities per lesson.
10 %
Spoken or written exams
Exam of the subject with theoretical and practical questions. There are two parts equivalent to the SEC exams.
75 %
Evaluation of assignments and reports on practical sessions (final product, follow-up and contribution in the case of group work)
assignment of activities per lesson. This includes the 15% of the SEC activity"Participation and involvement in the teaching-learning process"
25 %
Author: HORNGREN, C.T., DATAR, S.M., FOSTER, G., RAJAN, M. and ITTNER,
Title: Cost Accounting. A Managerial Emphasis
Editorial: Pearson Educational International
Publication Date:
ISBN:
Author: RAY H. GARRISON, ERIC W. NOREEN, PETER C. BREWER
Title: Managerial Accounting
Editorial: McGrawHill.
Publication Date:
ISBN: