Universidad de Jaén

Chapter 1. MANAGEMENT ACCOUNTING: ORIGIN, DEFINITION AND APPROACHES.

1. Historical development of Management Accounting.
2. Management Accounting and productive activity.
3. Management Accounting and Financial Accounting: Main differences.
4. Definition and objectives of the Management Accounting.
5. New approaches to Management Accounting.

Chapter 2. FOUNDATIONS OF Management ACCOUNTING.

1. Basic Concepts.
2. Different approaches to the basic concept of cost calculations.
3. Cost´s classification.
4. General Theory of Costs.
5. Guidelines for cost allocation.
6. Key Steps in the process of cost determination.

Chapter 3. RELATIONSHIP OF Management ACCOUNTING AND FINANCIAL ACCOUNTING.

1. The accounting process in management accounting.
2. Starting point of the analytical accounting process.
3. Methods relationship of Financial Accounting and Management Accounting.
4. Deepening the dualistic methodology in Management Accounting.

  Chapter 4. FULL COSTING MODELS.

1. Conceptual basis and general structure of the full costing models.
2. Differences of incorporation and the elements and extra charges.
3. Activity Centers: cost classes and work units.
4. Indirect cost centers: tables for cost distribution and cost imputation.

Chapter 5. DIRECT COSTING MODELS.

1. Foundations of the direct costing model.
2. The direct costing model and the 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 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. Variance analysis 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.

This Management Accounting course include both theoretical and practical contents that will be addressed in an integrated way in the development of the classes. Student participation will be encouraged at all times, both for the resolution of doubts that may arise and for the formulation of questions raised by the topic to be discussed. In addition to the examples and exercises proposed in the expository phase, practical cases will be carried out throughout the semester in which the previously explained tools will be progressively applied. Students must try their resolution individually in their study hours. The solution will be explained, commented and reasoned by the teaching staff, who will value the participation and critical spirit of the students.

For the development of this methodology, the student will use the PLATEA platform of the UJA, in which the students will have at their disposal the documentation and the precise materials, both for their personal work and for learning the theoretical and practical contents object of development. in the matter.

Through this platform, the following training activities can be carried out, among others:

• Pre-session readings with teachers.
• Online activities and tasks.

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 teaching staff will approach activities related to both theoretical and practical knowledge. Participation in class and carrying out the proposed activities will be taken into account for the purposes of final evaluation (additional mark).

2.- For all calls (ordinary and extraordinary):

- Final exam (100%): theoretical test (30%) and practical test (70%).

- In order to pass the subject in each part (theory and practice), at least 30% of the score assigned must be achieved.

3.- The additional marks 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.

Based on the COVID-19 prevention measures, the face-to-face scenario could be modified if the safety and hygiene circumstances so require due to capacity limitations in closed spaces.

The fact of moving to a multimodal scenario, in which a rotating attendance shift would be established for part of the student body and online monitoring of the rest, will depend on two conditions:

1) The maximum number of students who can, according to health legislation, attend the classrooms.

2) The total number of students enrolled and the size of the classroom assigned for teaching.

Taking into account the above, the following circumstances may occur:

- If the capacity of the classroom is sufficient to house, in compliance with health regulations, all the students enrolled, a modality that coincides completely with the face-to-face one would be followed.

- If the capacity of the classroom is not sufficient to accommodate all the students enrolled, rotating attendance shifts will be established for a percentage of the students (to be determined at the time by the Faculty, following the regulatory restrictions), with the rest following the class. virtually.

- The evaluation system will preferably be face-to-face, only if it is not possible it will be telematic.

To carry out the teaching and evaluation activities indicated above, it will be necessary to have the following resources:

- Audiovisual retransmission system of the theoretical and practical classes.

-Students will need to have computer and telecommunications means to be able to view the broadcasted classes, as well as solve the evaluation tests and be able to record the corresponding videos.

Communication between faculty and students will be carried out using the systems used at the University of Jaén, in particular the University's virtual teaching platform, PLATEA, and the Google suite for videoconferencing G-meet.

In the event that the health emergency situation due to COVID-19 forces the suspension of any face-to-face teaching activity, online monitoring of the subject will be established for all students, either synchronously or asynchronously.

The evaluation system will be telematic.

To carry out the teaching and evaluation activities indicated above, it will be necessary to have the following resources:

 - Audiovisual retransmission system of the theoretical and practical classes.

-  Students will need to have computer and telecommunications means to be able to view the broadcasted classes, as well as to solve the evaluation tests and to be able to record the corresponding videos.

Communication between faculty and students will be carried out using the systems used at the University of Jaén, in particular the University's virtual teaching platform, PLATEA, and the Google suite for videoconferencing G-meet.

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