Name: MANAGEMENT ACCOUNTING II
Code: 510203007
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:
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: 4 de investigación
Curriculum Vitae: Full Profile
Responsible for the groups: G1
Se analizarán los modelos de costes variables, modelo ABC y costes estándar. 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 1. Absorption versus variable costing
¿ 1.1. Definition of variable and absorption costing.
¿ 1.2. Comparing the effects on income statements.
¿ 1.3. Absorption costing and performance measurement.[
Chapter 2. Cost volume profit analysis
¿ 2.1. Essential of CVP analysis.
¿ 2.2. Contribution margins.
¿ 2.3. Graph method.
¿ 2.4. Breakeven point and target operating income.
¿ 2.5. Sensitivity analysis and margin of safety.
¿ 2.6. Operating leverage.
¿ 2.7. Effects on sales mix on income.
Chapter 3. Cost Allocation & Activity based costing
¿ 3.1. Cost allocation problematic: first stage and second stage approach.
¿ 3.2. Implementing Activity based costing.
¿ 3.3. Consideration in implementing the method.[
Chapter 4. Standard costing
¿ 4.1. The budgeting process.
¿ 4.2. Definition of standard costs.
¿ 4.3. A general model for variance analysis.[
Chapter 5. Budgets and Management Control
¿ 5.1. Static budgets and variances.
¿ 5.2. Characteristics of a flexible budget.
¿ 5.3. Preparing a flexible budget.
¿ 5.4. Variance analysis in flexible budgets.[
Chapter 6. Relevant costs for decision making
¿ 6.1. Relevant costs.
¿ 6.2. Product mix decisions: a new order.
¿ 6.3. Relevant decisions.
¿ 6.4. Advantages and disadvantages of decentralization.
¿ 6.5. Transfer pricing.
Chapter 7. Management accounting in decentralized organizations
¿ 7.1. Introduction.
¿ 7.2. Understanding ROI.
¿ 7.3. Transfer pricing.[
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") under the "Act in an Emergency" section, "Technical Guides" tab, 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, in the "Act in an Emergency", sectionrecommendations 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
Lectures and problem-solving sessions aimed at developing the theoretical and practical contents of the course through examples and case studies.
33
100
Class in the field or open classroom (technical visits, lectures, etc.).
Participation in seminars, guest lectures and other complementary activities related to management accounting.
8
100
Continuous assessment activities during class hours.
Continuous assessment activities carried out during class time, including tests, exercises and case studies.
4
100
Final and ongoing assessment activities outside class hours.
Assessment activities conducted outside regular class hours, including final and recovery examinations.
2
100
Tutorials
tutorials with the professor to discuss doubts
4
50
Student work: study or individual or group work
Student work: individual or group study, preparation of exercises and case studies, and autonomous learning activities
61.5
0
Spoken or written exams
The examinations consist of multiple-choice and practical questions. The final mark of each examination is calculated as 40% test questions and 60% practical exercises. Minimum mark: 4 out of 10 in each exam.
In the test three questions wrong take one right. Exam 1 (Lessons 1-3): 37.5% Exam 2 (Lessons 4-5): 37.5%
Examinations carried out during the teaching period and/or through their equivalent assessment activities in the final evaluation.
75 %
Participation and involvement in the teaching-learning process
Excel and case studies done during the teaching period (continuous assessment).
15 %
Presentation and defence of assignments
Practical activities and tests done during the teaching period (continuous assessment).
10 %
The subject will be assessed through two midterm exams, each worth 37.5% of the final grade, and a set of in-class activities worth 25% in total. Each exam will include theoretical and practical questions.
The final assessment will maintain correspondence with the continuous assessment activities in order to allow students to recover unsatisfactory learning outcomes or improve their grades, where applicable.
Students who do not pass or do not complete a continuous assessment activity may obtain the corresponding percentage through an equivalent assessment activity in the ordinary and extraordinary examination periods.
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: Garrison
Title: Managerial Accounting
Editorial: McGrawHill
Publication Date:
ISBN: