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Syllabus 2016-17 - 11112001 - Management Accounting (Contabilidad de gestión)
- Level 1: Tutorial support sessions, materials and exams in this language
- Level 2: Tutorial support sessions, materials, exams and seminars in this language
- Level 3: Tutorial support sessions, materials, exams, seminars and regular lectures in this language
DEGREE: | Grado en Administración y dirección de empresas (11112001) |
FACULTY: | FACULTY OF LAW AND SOCIAL SCIENCES |
DEGREE: | Grado en Finanzas y contabilidad (11312004) |
FACULTY: | FACULTY OF LAW AND SOCIAL SCIENCES |
ACADEMIC YEAR: | 2016-17 |
COURSE: | Management Accounting |
NAME: Management Accounting | |||||
CODE: 11112001 (*) | ACADEMIC YEAR: 2016-17 | ||||
LANGUAGE: English | LEVEL: 3 | ||||
ECTS CREDITS: 6.0 | YEAR: 2 | SEMESTER: SC |
NAME: MONTES MERINO, ANA MARÍA | ||
DEPARTMENT: U137 - ECONOMÍA FINANCIERA Y CONTABILIDAD | ||
FIELD OF STUDY: 230 - ECONOMÍA FINANCIERA Y CONTABILIDAD | ||
OFFICE NO.: D3 - 151 | E-MAIL: ammontes@ujaen.es | P: 953212657 |
WEBSITE: http://www10.ujaen.es/conocenos/departamentos/efico | ||
ORCID: https://orcid.org/0000-0002-7521-4113 | ||
LANGUAGE: English | LEVEL: 3 |
Chapter 1. COST ACCOUNTING: ORIGIN AND
CURRENT APPROACHES
1. Historical development.
2. Cost Accounting and productive activity.
3. Cost Accounting and Financial Accounting: Main
differences.
4. Definition and objectives of the Cost Accounting.
5. Current approaches of Cost Accounting.
Chapter 2. BASIS OF COST ACCOUNTING.
1. Fundamental Concepts.
2. Different approaches to the basic concept of cost.
3. Type of costs.
4. General Theory of cost allocation:
4.1. Issue of cost allocation.
4.2. fundamental guidelines of cost allocation.
4.2.1. The allocation approach full costs.
4.2.1. The allocation approach variable costs.
4.2.3. The rational allocation approach imputation.
5. Key Process Steps costing.
Chapter 3. RELATIONSHIP OF ACCOUNTING AND GENERAL
COST ACCOUNTING.
1. The accounting process in Accounting.
2. Starting point of the analytical accounting process.
3. Methods relationship of Accounting and General Accounting
costs
4. Deepening the dualist method: reflex bills and method
abbreviated dualist.
Chapter 4. THE FULL COST MODEL.
1. Conceptual basis and general structure of the model.
2. Basic accounting picture of Cost Accounting.
3. Differences of incorporation and the elements and extra charges.
4. Activity centers: cost classes and work units.
5. indirect costs centers: distribution box and box
imputation.
Chapter 5. THE COST MODEL VARIABLES
1. Fundamentals variable cost model (direct costing).
2. The variable cost model and basic accounting framework.
3. The analytical results of direct costing as an instrument of
management.
4. Complete view of simplified direct costing process.
Chapter 6. DEFAULT COST MODELS
1. cost models as an instrument of default
company management.
2. General Considerations standard cost concept,
classes and applications.
3. Requirements for the establishment of standards.
4. Determination of standard production cost.
5. Calculation of deviations in a standard cost model.
Chapter 7. RELEVANT COSTS FOR DECISION MAKING
1. The information relevant to 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. The closure or a section of the company.
5. The alternative of buying or making.
6. The allocation of scarce resources.
Theoretical instruction will take place to configure the conceptual scheme of the problematic object of this discipline as well as through the study of the references provided to students, which are essential complements.
Coordinated and parallel to the theoretical, practical teaching will be developed in response to resolution by students for practical cases. The solutions will be explained and discussed by teachers according to the media and existing technology.
- 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
Participation and case studies |
- Participation in assessment activities scheduled (individual/ groupal) |
Teacher Observation and note |
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Theory and practical exercises |
- Level of knowledge and skills
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Written exam:
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1) Students who do not attend the written exam, exhausted not call and included in the minutes with a rating of "no show". To overcome this final written exam in each part (theory and practice) is to be achieved, at least 30% of the score assigned.
2) Students who do not attend any of the three official exams, exhausted a call.
3) Grades earned during the academic year, as a result of the activities and work done during class will affect only the evaluation of the ordinary call of June.
The rating system is governed by the provisions ofRoyal Decree 1125/2003 of 5 September by establishing the European Credit system and grading system in the official university qualifications.
- Management accounting in enterprise resource planning systems [Recurso electrónico]. Edition: -. Author: Grabski, Severin V. (Severin Valerian), 1953-. Publisher: Oxford : CIMA, 2009. (Library)
- Behavioral management accounting [Recurso electrónico]. Edition: -. Author: Riahi-Belkaoui, Ahmed, 1943-. Publisher: Westport, CT : Quorum Books, 2002. (Library)
- Cost and management accounting: an introduction. Edition: 7th ed.. Author: Drury, Colin. Publisher: Hampshire : South-Western Cengage Learning , 2011 (Library)
- Project management accounting [Recurso electrónico] : budgeting, tracking, and reporting costs and p. Edition: 2nd ed. Author: Callahan, Kevin R. Publisher: Hoboken, NJ : Wiley, c2011 (Library)
- Principles of management accounting [Recurso electrónico]. Edition: 1st ed. Author: Agrawal, N. K. Publisher: New Delhi, India : Asian Books Private Limited, 2010 (Library)