Universidad de Jaén

CHAPTER 1. COST ACCOUNTING: ORIGIN AND CURRENT

                      APPROACHES

1. Historical evolution. 

2 Cost Accounting and productive activity. 

3. Cost Accounting and Financial Accounting: Main differences. 

4. Definition and objectives of Cost Accounting.

2. Different approaches to the basic concept of cost. 

3. Type of costs. 

4. General Theory of cost allocation:   

   4.1. Problems of cost allocation.   

    4.2. Guidelines fundamental cost allocation. 

5. Key Steps in the costing process.

CHAPTER 3. RELATIONSHIP OF THE GENERAL ACCOUNTING AND

                       COST  ACCOUNTING

1. The General Ledger accounting process.

2. Baseline analytical accounting process.

3. Methods relationship of General Accounting and Cost Accounting.

4. Deepening the method dualistic accounts dualistic reflex and

    abbreviated method.

  CHAPTER 4. FULL COST MODEL.

  1. Conceptual basis and general structure of the model. 

  2. Table basic accounting Cost Accounting. 

  3. The differences in transposition and the elements and extra charges

 4. Activity centers: cost classes and work units. 

  5. The indirect cost centers: box imputation cast and box. 
 

1. Fundamentals variable cost model (direct costing). 

2. The variable cost model and the basic accounting framework.

3. The analytical results of direct costing as a management tool. 

4. Picture of the direct costing process simplified. 

 
 
  CHAPTER 6. PREDETERMINATE COST MODEL.

1.The default cost models as a tool for the management of thecompany.

  2. General considerations concerning the standard cost: concept, types 

       and applications.

  3. Requirements for the establishment of standards. 

  4. The determination of the standard cost.

  5. Calculation of deviations on a standard cost model.

  
  CHAPTER 7. DECISION MAKING PROCESS BASED ON COST.

 1. The relevant inFormation for decision-making.

  2 The decision to leave or not to manufacture a product.

  3. The acceptance or rejection of a section of the company. 

  4. No closure or a section of the company

  5. The alternative of buying or making.

  6. The allocation of scarce resources

The teaching of the subject, as mentioned above, gives two aspects: theoretical and practical. The theoretical instruction will take place on the basis of the presentation of the content of the topics to configure the conceptual scheme of the problematic object of this discipline as well as through the study of the references provided to students, and are essential complement.

  Coordinated and parallel to the theoretical, practical teaching will be developed in response to resolution by students for practical cases, so you can experience the scope of the application, once assimilated the theoretical concepts. Subsequently, the solution will be explained and discussed by teachers according to the media and existing technology.

- Master classes: large group lectures

- Introductory Activities

- General examples

 - Participation and case studies

Students with special educational needs should contact the Student Attention Service (Servicio de Atención y Ayudas al Estudiante) in order to receive the appropriate academic support