Teaching GuideTerm
Faculty of Economics and Business
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Grao en Administración e Dirección de Empresas
  Management Accounting
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
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
Fixed and flexible budget
Budgeted cost and standard cost
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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