Universidad de Jaén

UNIT 1: COSTS WITHIN THE PLANNING AND CONTROL PROCESS

1.1. Strategic cost management and decision making 1.2. Available productive capacity and limited capacity. 1.3. Production and capacity 1.4. Cost-benefit analysis 1.5. Simplified model of the CVB analysis.

UNIT 2: COSTS AND DECISION-MAKING

2.1. Introduction to decision-making 2.2. Manufacture or purchase 2.3. Allocation of scarce resources 2.5. Abandoning or maintaining a company product 2.6. Expected value and probability of occurrence 2.7. Opportunity costs

UNIT 3: STANDARD COSTS AND BUDGETING

3.1.The relationship of the budget within strategy implementation. 3.2. The standard cost 3.3. Establishing standard costs.
3.4. The budget 3.5. Planning and control of the commercial area 3.6. Planning and control of the productive area
3.7. Planning and financial control 3.8. Budget control

UNIT 4: COSTS BASED ON
ACTIVITIES

4.1. Basics of the ABC model 4.2. The activity concept and its classes 4.3. The cost drivers 4.4. Implementation of an ABC system 4.5. The activity management process: the ABM

UNIT 5: REPORTS TO MANAGEMENT

5.1. The Balanced Scorecard 5.2. The Intellectual Capital Report

In the event of changes of scenario (mixed or non-presential), the teaching methodology will be adapted to the possibilities offered by the Google Meet and Illias platform. 

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

The evaluation of the subject in all cases (under all types of scenario) will be made up of:

a) Five practical tests or cases from each unit of the subject (10% each one).

b) Theoretical test: 50%.

In the event of changes of scenario (mixed or non-presential), the evaluation will be adapted to the possibilities offered by the Google Meet and Illias platform. 

If 100% attendance is not possible, the theoretical and practical classes will become face-to-face for a predictable porcentage of 25-50 of the class with rotation and virtual classes through the Google Meet platform, always respecting each student's turn. In addition, in all cases and for all students, the resources offered by the Illias platform will be used to carry out the practical tests of each unit and the theoretical evaluation of the subject.

In case of a possible non-presential scenario, the theoretical and practical classes will become virtual through the Google Meet platform, always respecting the established schedule. Likewise, the resources offered by the Illias platform will be used to carry out the case studies of each unit and the final test.

Institution in charge of data processing: Universidad de Jaén, Campus Las Lagunillas, s/n, 23071 Jaén

Data Protection Delegate: dpo@ujaen.es

Purpose: In accordance with the Universities Law and other national and regional regulations in force, carrying out exams and assessment tests corresponding to the courses students are registered in. In order to avoid frauds while sitting the exam, the exam will be answered using a videoconference system, being able the academic staff of the University of Jaén to compare and contrast the image of the person who is answering the exam with the student's photographic files. Likewise, in order to provide the exam with evidential content for revisions or claims, in accordance with current regulation frameworks, the exam will be recorded and stored.

Legitimacy: compliance with legal obligations (Universities Law) and other national and regional regulations currently in force.

Addressees: service providers who are the owners of the platforms where the exams are carried out and with whom the University of Jaén has signed the corresponding data access contracts.

Storage periods: those established in current in force regulations. In the specific case of exam videoconference recordings, not before the examination records and transcripts are closed or the exam can still be reviewed or challenged.

Rights: you can exercise your right of access, amendment, cancellation, opposition, suppression, limitation and portability by sending a letter to the postal or electronic address indicated above. In the event that you consider that your rights have been violated, you may submit a complaint to the Andalusian Council for Transparency and Data Protection www.ctpdandalucia.es

Person in charge: Universidad de Jaén, Paraje Las Lagunillas, s/n; Tel.953 212121; www.ujaen.es

Data protection delegate (DPO): TELEFÓNICA, S.A.U. ; Email: dpo@ujaen.es

Procedure aim: To manage proper recordings of teaching sessions with the aim of facilitating learning process under a multimodal and/or online teaching

Period for record storage: Images will be kept during legal term according to regulations in force

Legitimacy: Data will be managed according to legal regulations (Organic Law 6/2001, December 21, on Universities) and given consent provided by selecting corresponding box in legal admission documents

Data recipients (transfers or assignments): Any person allowed to get access to every teaching modality

Rights: You may exercise your rights of access, rectification, cancellation, portability, limitation of processing, deletion or, where appropriate, opposition. To exercise these rights, you must submit a written request to the Information, Registration and Electronic Administration Service of the University of Jaen at the address above, or by e-mail to the address above. You must specify which of these rights you are requesting to be satisfied and, at the same time, you must attach a photocopy of your ID card or equivalent identification document. In case you act through a representative, legal or voluntary, you must also provide a document that proves this representation and identification. Likewise, if you consider that your right to personal data protection has been violated, you may file a complaint with the Andalusian Data Protection and Transparency Council www.ctpdandalucia.es