Teaching GuideTerm Faculty of Economics and Business |
Grao en Administración e Dirección de Empresas |
Subjects |
Management Accounting |
Learning aims |
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Identifying Data | 2020/21 | |||||||||||||
Subject | Management Accounting | Code | 611G02022 | |||||||||||
Study programme |
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Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
Graduate | 1st four-month period |
Third | Obligatory | 6 | ||||||||||
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Learning outcomes | Study programme competences / results | ||
The student is able to express himself orally and in writing, correctly employing the basic concepts of the subject: purchase, cost, expense, investment and payment. | A4 A10 |
B1 B2 B4 |
C1 C6 C7 |
Identify the characteristics of the internal and external areas of the company: economic, social and environmental, as well as the accounting models related to them. | A1 A2 A3 A11 |
B3 |
C6 |
Identify the different production factors according to their nature, function and behavior. | A6 A8 |
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Understand the different cost allocation models and the possibilities of affecting and allocating them to cost carriers. Identify, calculate and interpret concepts: Cost Center, Equivalent Unit, Technical and Economic Units, Primary or secondary key, Capacity, Overhead rate, Transfer price, Opportunity cost, environmental cost. | A5 A8 A11 |
B9 |
C1 |
Identify, measure and value resource usage, understand the relationships among resources, processes, outputs and sustainability, and interpret the results. | A1 A4 A7 A11 |
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Identify the cost system most appropriate to the company's production process. | A1 |
B7 |
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Identify the relevant costs in short-term decision-making and be able to justify the decision made, and know how to work as a team. | A4 A6 A8 |
B6 |
C7 C8 |
To be able to interpret and reason the impact of a change in technical or economic units, the level of production, etc. on the initial approach. | A4 A8 |
B8 |
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Calculate the standard cost and relate it to the planning and control of the company's activity. | A4 A6 A11 |
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To know how to apply basic concepts in an autonomous, critical, ethical, transparent, responsible way and develop an entrepreneurial spirit in a sustainable environment. | A9 A12 |
B5 B10 |
C4 C5 |
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