Competencies / Study results |
Code
|
Study programme competences / results
|
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 |
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
|
Contents |
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 |
8. Management accounting in commercial and service companies |
8.1. Commercial companies
8.2. Service companies |
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 |
13 |
26 |
39 |
Mixed objective/subjective test |
A2 A3 A5 A8 A9 A10 A11 A12 B2 B3 B4 B9 C1 C6 |
7 |
35 |
42 |
Problem solving |
A1 A4 A6 A7 B1 B5 B6 B7 B8 C5 |
20 |
45 |
65 |
|
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 |
Development of the basic theoretical and practical concepts of the subject. |
Mixed objective/subjective test |
Written exam in which the student will have to prove to have achieved the learning results; The test will include theory and practice questions. In the personalized attention sessions, small group tutorials will be developed in order to clarify the doubts that the students may have for the mixed test. |
Problem solving |
Resolution of practical exercises to apply the basic theoretical concepts of the subject. |
Personalized attention |
Methodologies
|
Mixed objective/subjective test |
|
Description |
Guided tutoring: 4 hours in groups of 15 students.
Schedules and location will be communicated in time.
|
|
Assessment |
Methodologies
|
Competencies / Results |
Description
|
Qualification
|
Problem solving |
A1 A4 A6 A7 B1 B5 B6 B7 B8 C5 |
Participation of students in practical classes, quality of their opinions and contributions, or work in the classroom and the presentation of small problems that they will have to solve by themselves, or in small groups, either oral or written. Attendance to conferences and lectures organized by those responsible for the subject, the Faculty, etc. and the presentation of abstracts or opinions on them will also be valued. |
30 |
Mixed objective/subjective test |
A2 A3 A5 A8 A9 A10 A11 A12 B2 B3 B4 B9 C1 C6 |
Written exam that will include theoretical and / or practical questions. |
70 |
|
Assessment comments |
The criteria for both first and second chance evaluation are specified below. First chance: the passing of the subject will require that the student has been evaluated both in their participation in the "mixed test" and in the continuous evaluation (case study and problem solving).
Second chance: there will be a final "mixed test" with a weight of 100% of the evaluation and in which theoretical and/or practical questions may be included.
Second chance qualification will be the highest between the next two:
- Final "mixed test" score (100%) - The grade obtained in the final "mixed test" weighted at 70%, plus the grade obtained in the continuous evaluation (30%).
OTHER CONSIDERATIONS:
- Not presented qualification 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 grade.
- Convocatoria adelantada and students with recognition of part-time dedication (and exemption of assistance): Student can choose a mixed test with a weight of 100 % on the qualification, or follow general criteria. 100% mixed test 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. The option will be communicated to the teaching staff within the first academic month. - The minimal grade to pass is 5 (50 %).
OTHER REQUIREMENTS:
- Exam access with electronic devices is forbiden except in those cases where responsible teachers could establish otherwise. - A properly identification is required to access the exam room.
All aspects related to "academic exemption", "dedication to study", "permanence" and "academic fraud" will be governed in accordance with the current academic regulations of the UDC
|
Sources of information |
Basic
|
Jones, Michael (2013). Accounting. Wiley & sons
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.
Somoza López, Antonio (2016). Contabilidad social y medioambiental. Pirámide
Kaplan, Robert S. (2008). Costes basados en el tiempo invertido por actividad: una ruta segura hacia mayores beneficios. Deusto
Fernández Iparraguirre, José Luis (2014). El modelo de costes en empresas comerciales y de servicios. ESIC Editorial
Tomás Escobar; Virginia Cortijo (2011). Fundamentos de Contabilidad de gestión. Pearson
Moscoso, Philip; Lago, Alejandro (2016). Gestión de operaciones para directivos. McGraw Hill Education
Will Seal et al. (2015). Management accounting. McGraw Hill education |
The bibliography may be updated at any time due to the inclusion of new texts that the teacher considers appropriate for the students. |
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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Other comments |
1. The delivery of the documentary works to be carried out in this subject: a. It will be requested in virtual format and/or computer support. b. It will be done through Moodle, in digital format without the need to print them. 2. The importance of ethical principles related to sustainability values in personal and professional behaviors must be taken into account. 3. Work will be done to identify and modify sexist prejudices and attitudes and will influence the environment to modify them and promote values of respect and equality. 4. We will facilitate the full integration of students who, for physical, sensory, psychological or sociocultural reasons, experience difficulties in gaining adequate, equal and beneficial access to university life. |
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