Teaching GuideTerm
Faculty of Economics and Business
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Grao en Administración e Dirección de Empresas
 Subjects
  Management Accounting
   Learning aims
Learning outcomes Study programme competences
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
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
Identify the cost system most appropriate to the company's production process. A1
B7
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
Calculate the standard cost and relate it to the planning and control of the company's activity. A4
A6
A11
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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