Teaching GuideTerm Faculty of Economics and Business |
Grao en Administración e Dirección de Empresas |
Subjects |
Management Accounting |
Contents |
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Identifying Data | 2021/22 | |||||||||||||
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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Topic | Sub-topic |
1. Management accounting. Introduction | Cost accounting and management accounting Cost - Expense - Investment |
2. Cost | Materials Labour cost Overhead cost Manufacturing cost Inorganic costing Organic costing Scrap and Shrinkage Cost centres Joint production and Common production Capacity The cost of spared capacity Activity based costing Opportunity cost |
3. Cost-volume-benefit analysis | Variable and fixed costs Direct costing Variable costing Contribution margin Break-even point |
4. Planning and control: standard cost and budgeting |
Budget Fixed and flexible budget Budgeted cost and standard cost Variances |
5. Short-term decision making |
Relevant costs/revenues Price setting Target costing Special order decisions Discontinuing products, departments and locations Product mix and constrained decisions Make or buy and outsourcing decisions |
6. Transfer price |
Responsibility centre Transfer price |
7. Environmental accounting |
Environmental accounting |
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