Identifying Data 2019/20
Subject (*) Management Accounting Code 611G02022
Study programme
Grao en Administración e Dirección de Empresas
Descriptors Cycle Period Year Type Credits
Graduate 1st four-month period
Third Obligatory 6
Teaching method Face-to-face
Department Empresa
Garcia Arthus, Emilia Luisa
Garcia Arthus, Emilia Luisa
López Pampín, José Carlos
Rodriguez Lopez, Manuel
General description A Contabilidade de custos e a Contabilidade de xestión, da que forma parte, están detrás de calquera decisión ou estratexia da empresa. Custos e rendementos son elementos de información relevantes na toma de decisións na empresa e nas entidades sen ánimo de lucro; e coñecer a súa natureza, cálculo e influenza na decisión, son competencias básicas para calquer profesional que desexe manexarse axeitadamente na resolución de problemas de xestión.
Contingency plan

Study programme competencies
Code Study programme competences
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
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
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
Identify the different production factors according to their nature, function and behavior. A6
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
Identify, measure and value resource usage, understand the relationships among resources, processes, outputs and sustainability, and interpret the results. A1
Identify the cost system most appropriate to the company's production process. A1
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
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
Calculate the standard cost and relate it to the planning and control of the company's activity. A4
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

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

Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Guest lecture / keynote speech B10 C4 C7 C8 16 40 56
Mixed objective/subjective test A8 A11 C1 2.5 20 22.5
Case study A2 A3 A4 A5 A6 A9 A10 A11 A12 B2 B3 B4 B9 C1 C6 17 20.5 37.5
Problem solving A1 A4 A6 A7 B1 B5 B6 B7 B8 C5 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 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.
Case study Teamwork in which students will develop the cost calculation system of a company selected by the group.
Problem solving Resolution of practical exercises to apply the basic theoretical concepts of the subject.

Personalized attention
Mixed objective/subjective test
Guided tutoring: 4 hours in groups of 15 students.

Schedules and location will be communicated in time.

Methodologies Competencies 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. 5
Mixed objective/subjective test A8 A11 C1 Written exam that will include theoretical and / or practical questions. 40
Case study A2 A3 A4 A5 A6 A9 A10 A11 A12 B2 B3 B4 B9 C1 C6 Group work to develop the cost calculation system in a company. 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.

Sources of information
Basic 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
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

Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously

Subjects that continue the syllabus

Other comments

(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.