Universidad de Jaén

Chapter 1. MANAGEMENT ACCOUNTING: ORIGIN AND CURRENT APPROACHES.

1. Historical development.

2. Management Accounting and Productive Activity.

3. Management Accounting and Financial Accounting: Main

differences.

4. Definition and objectives of Management Accounting.

5. Current approaches of Management Accounting.

Chapter 2. BASIS OF MANAGEMENT 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 BETWEEN MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING.

1. The accounting process.

2. Starting point of the analytical accounting process.

3. Methods relationship of Management and Financial Accounting. 

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 Management Accounting.

3. Differences of incorporation and the elements and extra charges.

4. Cost centers: cost classes and work units.

5. Indirect costs chart. 

Chapter 5. THE DIRECT COSTING MODEL. 

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. PREDETERMINED COST MODELS.

1. Cost models as an instrument in the decision making processes.

2. General Considerations on standard cost concept.

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

 Regarding the evaluation system, the following clarifications must be made:

1) In the face-to-face classes, the teachers will approach activities related to both theoretical and practical knowledge.

2) The final exam will have assigned 10 points of the assessment of the subject. Of these, up to 20% will correspond to the evaluation of theoretical contents and, the remaining percentage, to the evaluation of practical contents.

 3) Students who do not attend the theoretical-practical exam, will not exhaust the call and will appear in the report with the qualification "Not Presented". In order to pass this final theoretical and practical examination, in each part (theory and practice), at least 30% of the assigned mark must be attained.

 4) Students who do not attend any of the official calls, will exhaust a call.

 5) The grades obtained during the academic year, as a result of the activities and work developed during the classes, will be valid in all the calls of the current academic year.

  The qualification system will be governed by what is established in Royal Decree 1125/2003 of 5 September establishing the European credit system and the system of qualifications in university degrees of an official nature.