Study programme competencies |
Code
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Study programme competences / results
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A1 |
Manage an enterprise or small organization, understanding their competitive and institutional position and identifying their strengths and weaknesses |
A2 |
Integrate in any functional area of micro-firms or SMEs and perform fluently any management task commissioned |
A3 |
Evaluate and foreseeing, from relevant data, the development of a company. |
A4 |
Elaborate advisory reports on specific situations of companies and markets |
A5 |
Write projects about specific functional areas (e.g. management, marketing, financial) of the company |
A6 |
Identify the relevant sources of economic information and to interpret the content. |
A7 |
Understand economic institutions as a result and application of theoretical or formal representations which explain the evolution of the economy. |
A8 |
Derive, based on from basic information, relevant data unrecognizable by non-professionals. |
A9 |
Use frequently the information and communication technology (ICT) throughout their professional activity. |
A10 |
Read and communicate in a professional environment at a basic level in more than one language, particularly in English |
A11 |
To analyze the problems of the firm based on management technical tools and professional criteria |
A12 |
Communicate fluently in their environment and work by teams |
B1 |
CB1-The students must demonstrate knowledge and understanding in a field of study that part of the basis of general secondary education, although it is supported by advanced textbooks, and also includes some aspects that imply knowledge of the forefront of their field of study |
B2 |
CB2 - The students can apply their knowledge to their work or vocation in a professional way and have competences typically demostrated by means of the elaboration and defense of arguments and solving problems within their area of work |
B3 |
CB3- The students have the ability to gather and interpret relevant data (usually within their field of study) to issue evaluations that include reflection on relevant social, scientific or ethical |
B4 |
CB4-Communicate information, ideas, problems and solutions to an audience both skilled and unskilled |
B5 |
CB5-Develop skills needed to undertake further studies learning with a high degree of autonomy |
B6 |
CG1-Perform duties of management, advice and evaluation in business organizations |
B7 |
CG2-Know how to use the concepts and techniques used in the various functional areas of the company and understand the relationships between them and with the overall objectives of the organization |
B8 |
CG3- Know how to make decisions, and, in general, assume leadership roles. |
B9 |
CG4-Learn to identify and anticipate opportunities, allocate resources, organize information, select and motivate people, make decisions under conditions of - uncertainty, achieve the proposed objectives and evaluate results |
B10 |
CG5-Respect the fundamental and equal rights for men and women, promoting respect of human rights and the principles of equal opportunities, non-discrimination and universal accessibility for people with disabilities. |
C1 |
Express correctly, both orally and in writing, in the official languages of the autonomous region |
C4 |
To be trained for the exercise of citizenship open, educated, critical, committed, democratic, capable of analyzing reality and diagnose problems, formulate and implement knowledge-based solutions oriented to the common good |
C5 |
Understand the importance of entrepreneurial culture and know the means and resources available to entrepreneurs |
C6 |
Assess critically the knowledge, technology and information available to solve the problems and take valuable decisions |
C7 |
Assume as professionals and citizens the importance of learning throughout life. |
C8 |
Assess the importance of research, innovation and technological development in the economic and cultural progress of society. |
Learning aims |
Learning outcomes |
Study programme competences / results |
Saber expresarse de xeito oral e máis escrito, empregando correctamente os conceptos básicos da materia: compra, custo, gasto, inversión, pago. |
A4 A10
|
B1 B2 B4
|
C1 C6 C7
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Identificar as características dos ámbitos internos e externos da empresa, así como os modelos contables relacionados con estes. |
A1 A2 A3 A11
|
B3
|
C6
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Identificar os diferentes factores de producción de acordo coa súa natureza, función e comportamento |
A6 A8
|
|
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Comprender os diferentes modelos de imputación de custos e as posibilidades de afectación e imputación dos mesmos aos portadores de costes en función daqueles. Identificar, calcular e interpretar conceptos tales como Centro de custo, Unidades equivalentes, Unidades técnicas e económicas, Unidades de obra, Capacidade, Tasa de Aplicación e Imputación racional de custos, Prezos de transferencia. Isto permitirá poder redactar proxects de xestión ou de áreas funcionais da empresa. |
A5 A8 A11
|
B9
|
C1
|
Identificar, medir e valorar o emprego dos recursos na empresa, comprender as relacións entre recursos, procesos y outputs, e interpretar os resultados obtidos. |
A1 A4 A7 A11
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|
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Identificar o sistema de custos mais axustado ás características do proceso productivo da empresa. |
A1
|
B7
|
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Coñecer e seleccionar en cada caso a millor opción para facer o reparto primario e secundario dos custos indirectos. |
A8
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|
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Identificar os custos relevantes na toma de decisións a curto plazo e ser quén de xustificar a decisión tomada e saber traballar en equipo |
A4 A6 A8
|
B6
|
C7 C8
|
Obter e analizar as márxenes de contribución nun modelo de custo variable. |
A4 A6 A11
|
|
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Ser quen de interpretar e razoar as repercusións de calquera cambio nas unidades técnicas ou económicas, do nivel de producción, etc. no plantexamento inicial da situación. |
A4 A8 A11
|
B8
|
|
Cálcular o custo estándar e relacionalo coa planificación e o control da actividade da empresa. |
A4 A6 A11
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|
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Saber aplica-los conceptos de contabilidade de manera autónoma, crítica, transparente, responsable e desenvolver un espírito emprendedor |
A9 A12
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B5 B10
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C4 C5
|
Contents |
Topic |
Sub-topic |
Tema 1. Introdución á contabilidade de xestión |
1.1. Contexto
1.2. Contabilidade financeira e contabilidade de xestión
1.3. Definición, obxectivo e fins
1.4. Importancia da información na contabilidade de xestión: os sistemas de información para a xestión |
Tema 2. O cálculo do custo |
2.1. Concepto e clasificación dos custos
2.2. O proceso productivo
2.3. Os factores de produción
2.4. Custos por seccións: o modelo de custo completo
2.5. O modelo de custo variable
2.6. Custos por actividades
2.7. Custos para valoración do inventario
2.8. Custos diferentes para sectores produtivos diferentes
2.9. A importancia da capacidade
|
Tema 3. Análise custo-volume-beneficio |
3.1. Supostos de partida e limitacións do modelo
3.2. Umbral de rendibilidade
3.3. Marxe de contribución e ratios
3.4. O problema da produción múltiple
3.5. Análise de sensibilidade |
Tema 4. Planificación e control: coste estándar e introdución aos orzamentos |
4.1. Natureza do custo estándar
4.2. Cálculo
4.3. As desviacións e a súa interpretación
4.4. O orzamento
|
Tema 5. Toma de decisións a curto prazo |
5.1. O proceso de toma de decisións
5.2. Custos relevantes e toma de decisións
5.3. Decisións a curto prazo |
Tema 6. Centros de responsabilidade e prezos de transferencia |
6.1. Centros de responsabilidade
6.2. Prezos de transferencia |
Tema 7. Contabilidade de xestión estratéxica |
7.1. Natureza da contabilidade de xestión estratéxica
7.2. Avaliación da situación da empresa
7.3. Selección da estratexia futura |
Planning |
Methodologies / tests |
Competencies / Results |
Teaching hours (in-person & virtual) |
Student’s personal work hours |
Total hours |
Guest lecture / keynote speech |
B10 C4 C7 C8 |
16 |
40 |
56 |
Mixed objective/subjective test |
A3 A7 A8 A11 B1 B2 B3 C5 C6 |
2.5 |
20 |
22.5 |
Case study |
A4 A5 A6 A9 A10 A11 A12 B2 B4 B9 |
17 |
20.5 |
37.5 |
Problem solving |
A1 A2 A4 A5 A6 A9 A10 A12 B4 B5 B6 B7 B8 C1 |
10 |
20 |
30 |
|
Personalized attention |
|
4 |
0 |
4 |
|
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Methodologies |
Description |
Guest lecture / keynote speech |
Desenvolvemento dos conceptos teóricos e prácticos básicos da materia. |
Mixed objective/subjective test |
Exame escrito no que a alumno terá que demostrar ter acadados os resultados de aprendizaxe; a proba incluirá teoría e práctica. Nas sesións de atención personalizada desenvolveranse titorías en pequeno grupo coa fin de aclarar as dúbidas que o alumnado poida ter cara á proba obxectiva. |
Case study |
O/a alumno/a realizará un traballo en grupo no que desenvolverá o sistema de cálculo do custo do producto ou servizo dunha empresa da súa elección. |
Problem solving |
Resolución de exercicios prácticos de aplicación dos conceptos teóricos básicos da materia |
Personalized attention |
Methodologies
|
Mixed objective/subjective test |
|
Description |
Titorías guiadas de 4 horas en grupos de 15 alumnos antes do remate do cuadrimestre. Os horarios e o lugar no que se desenvolverán comunicaranse no seu momento. |
|
Assessment |
Methodologies
|
Competencies / Results |
Description
|
Qualification
|
Problem solving |
A1 A2 A4 A5 A6 A9 A10 A12 B4 B5 B6 B7 B8 C1 |
Valorarase a participación do alumnado nas clases prácticas, na presentación de traballos, a calidade das súas opinións e aportacións, o traballo na aula e a presentación de pequeños problemas que terá que resolver por sí mesmo/a, ou en pequenos grupos, de xeito oral ou escrito |
5 |
Mixed objective/subjective test |
A3 A7 A8 A11 B1 B2 B3 C5 C6 |
Exame escrito que incluirá cuestións teóricas e/ou cuestións prácticas. |
40 |
Case study |
A4 A5 A6 A9 A10 A11 A12 B2 B4 B9 |
Traballo en grupo no que se avaliarán, xunto coa súa capacidade de resolución de problemas, a capacidade de síntese, a capacidade para expresarse de xeito oral e escrito, o traballo en equipo, e a utilización das ferramentas teóricas de xeito práctico. |
55 |
|
Assessment comments |
The criteria of evaluation that later are specified are valid for the first and second opportunity. Pass the matter will require that the student should have been valued for his participation in the " solution of problems ", also for the " mixed test " and the " study of cases ". The minimal qualification to pass is 5 (50 %). Qualification of not presented corresponds to the student who had participated in activities of evaluation that have a weight lower than 20 % on the final qualification, with independence of the obtained qualification.
Convocatoria adelantada and students with recognition of part-time dedication (and exemption of assistance): mixed test with a weight of 100 % on the qualification: it will consist of a mixed test in which there will be included theoretical and practical questions and of which the student has to prove have reached the competences and the results of learning of the matter.
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Sources of information |
Basic
|
Jones, Michael (2013). Accounting. Wiley
García Suarez, José Luis (director) (2014). Cálculo de costes y control de gestión 70 casos de aplicación práctica. Delta publicaciones
García Suárez, José Luis (coordinador) (2012). Cálculo, análisis y gestión de costes. Delta publicaciones
AECA Asociación Española de Contabilidad y Administración de Empresas (2003). Contabilidad de Gestión para la toma de decisiones.
Tomás Escobar; Virginia Cortijo (2011). Fundamentos de Contabilidad de gestión. Pearson
Moscoso, Philip; Lago, Alejandro (2016). Gestión de operaciones para directivos. McGraw Hill Education |
A bibliografía poderá ser actualizada en calquera momento por mor da inclusión de novos textos que o profesor considere axeitados para o alumnado. |
Complementary
|
Ripoll Feliu, Vicente M., coord. Alcoy (2011). Contabilidad analítica -- Problemas y ejercicios.. Barcelona: Profit
Carlos Mallo, María Ángela Jiménez Montañés (2009). Contabilidad de costes. Madrid : Pirámide
Sáez Torrecilla, Ángel. (). Contabilidad de costes y contabilidad de gestión. Madrid : McGraw-Hill
Catalina Vacas Guerrero ... [et al.] (2009). Fundamentos de contabilidad de costes y de gestión: una visión práctica . Collado Villalba : Delta
Muñoz, Clara; Zornoza, Javier; Veuthey Eloy (2008). Introducción a al contabilidad de costes para la gestión. TME Tratados y manuales de empresa |
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Recommendations |
Subjects that it is recommended to have taken before |
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Subjects that are recommended to be taken simultaneously |
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Subjects that continue the syllabus |
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