Teaching GuideTerm Faculty of Economics and Business |
Grao en Administración e Dirección de Empresas |
Subjects |
Management Accounting |
Contents |
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Identifying Data | 2019/20 | |||||||||||||
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 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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