Identifying Data 2020/21
Subject (*) Management Planning and Control in Fashion Companies Code 710G03022
Study programme
Grao en Xestión Industrial da Moda
Descriptors Cycle Period Year Type Credits
Graduate 1st four-month period
 Third Obligatory 6
Language
Spanish
Teaching method Face-to-face
Prerequisites
Department Empresa
Coordinador
Enriquez Díaz, Joaquín
 E-mail
joaquin.enriquez@udc.es
Lecturers
Enriquez Díaz, Joaquín
 E-mail
joaquin.enriquez@udc.es
Web
General description A materia introduce ao estudantado na Planificación estratéxica e no control de Xestión, tendo domo principais obxectivos o coñecer a contabilidade analítica, as técnicas presupostarias e os cadros de mando
Contingency plan 1. Modificacións nos contidos

Non se realizarán cambios

2. Metodoloxías

*Metodoloxías docentes que se manteñen

Pódense manter as mesmas metodoloxías:

Sesión maxistral
Solución de problemas
Proba de resposta breve
Presentación oral
Proba obxectiva


*Metodoloxías docentes que se modifican

Non se realizarán cambios. As probas e as sesións realizaranse a través de Microsoft Teams e a través de Moodle

3. Mecanismos de atención personalizada ao alumnado


- Titorías Virtuais a través de Microsoft Teams (titorías baixo cita previa)
- Foro de dúbidas en Moodle (Foro de aclaración de dúbidas no que participarían os estudantes e estaría moderado polo docente)
- Correo Electrónico (solicitude de titorías en Teams e dudas puntuais)

4. Modificacións na avaliación

A entrega de traballos, realización de exercicios e probas realizarase de maneira virtual a través de Microsoft Teams e Moodle.

Nas probas os estudantes

*Observacións de avaliación:

É importante garantir a identidade do alumno e a autoría das probas realizadas. Para iso, poderase requirir aos estudantes que teñan activado o micrófono e a cámara do seu computador a través da aplicación de Microsoft Teams.

Se algún estudante ten problemas para realizar algúnha proba por fallos na conexión buscaranse outras solucións que sexan viables como poden ser por exemplo probas orais.

5. Modificacións da bibliografía ou webgrafía

-Materiais electrónicos en Moodle
-Fariñas Fernández, Francisco (2010). El control de gestión y su aplicación práctica . Tirant biblioteca virtual. Dispoñible en http://sfx.bugalicia.org/aco?sid=III:innopac&pid=id=9788499858944
-Joaquín Martínez Navajas (2006) Contabilidad Analítica. Dispoñible en: https://www.eoi.es/es/file/18728/download?token=PxCppzeG

Study programme competencies
Code Study programme competences
A1 To acquire basic knowledge of the management of a textile/fashion firm at a strategic, operational and functional level
A10 To acquire the economic-financial fundamentals needed to assess the status of a fashion firm and to adequately manage it from a triple perspective of liquidity, solvency and profitability
B1 That students demonstrate that they acquired and understood knowledge in a study area that originates from general secondary education and that can be found at a level that, though usually supported by advanced textbooks, also includes aspects implying knowledge from the avantgarde of its field of study
B2 That students know how to apply their knowledge to their job or vocation in a professional form, and have the competencies that are usually demonstrated through elaboration and advocacy of arguments and problem resolution within their field of study
B3 That students have the capacity to collect and interpret relevant data (normally within their field of study) in order to issue judgements that include a reflection upon relevant topics in the social, scientific or ethical realm
B4 That students may convey information, ideas, problems and solution to the public, both specialized and not
B5 That students develop those learning skills that are needed to undertake ulterior studies with a high degree of autonomy
B7 Capacity to analyse trends (critical thinking)
B8 Capacity to plan, organize and manage resources and operations
B9 Capacity to analyse, diagnose and take decisions
C3 Using ICT in working contexts and lifelong learning.
C5 Understanding the importance of entrepreneurial culture and the useful means for enterprising people.
C7 Developing the ability to work in interdisciplinary or transdisciplinary teams in order to offer proposals that can contribute to a sustainable environmental, economic, political and social development.
C8 Valuing the importance of research, innovation and technological development for the socioeconomic and cultural progress of society.
C9 Ability to manage times and resources: developing plans, prioritizing activities, identifying critical points, establishing goals and accomplishing them.

Learning aims
Learning outcomes Study programme competences
To know the concepts of Strategic Planning and Management Control A1
A10
To know the analytical or cost accounting and how it differs from financial accounting A10
 B4
B5
To know how to identify the company costs and types of company costs, as well as know and use the different cost allocation systems. A1
A10
 B1
B2
B3
B4
B5
 C3
C5
C8
C9
To know what a budget is, toknow the different types of budgets and budgeting techniques as well as the budget control and deviation analysis A1
 B2
B7
B8
B9
 C5
C7
C8

Contents
Topic Sub-topic
1.- Introduction: Management Planning and management Control 1.1.- Strategic planning
1.2.- Management control
2.- Analytical accounting or cost accounting
2.1.- Financial accounting and analytical accounting
2.2.- Costs and types of costs
2.3.- Cost systems: traditional cost allocation systems and activity-based costing systems (ABC system)
3.- Budgets
3.1.- Introduction to budgets
3.2.- Types of budgets
3.3.- Budgeting techniques
3.4.- Budgetary control and analysis of deviations
4.- Control panels / Balanced scorecard 4.1.- Definition of control panel
4.2.- Characteristics of the control panel
4.3.- The balanced scorecard

Planning
Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Guest lecture / keynote speech A1 A10 B1 B3 B5 C3 C5 C8 17 27 44
Problem solving B2 B4 B7 B8 B9 C7 C9 37 48 85
Objective test A1 B2 B4 B7 B9 C9 C5 2 4 6
Short answer questions B2 B3 B4 B7 C9 4 6 10
Oral presentation B4 C3 2 2 4
 
Personalized attention 1 0 1
 
(*)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 1.- Presentation of the basic theoretical / practical concepts and contents.
2.- The time dedicated to each of the topics will be proportional to the degree of difficulty of each one of them. For the preparation of the topics with least difficulty in understanding, students could be referred and guided to bibliography and other specific sources.
Problem solving 1.- Presentation and solution of practical examples about the theoretical contents.

2.- The practices and examples will be interspersed with the theoretical contents to facilitate the understanding of the subject.

3.- In the solution of the practical examples, the students can intervene: a) on their own initiative, b) on the teacher initiative. Teacher will expressly request the student's intervention.

4.- In the classroom, it will be possible to formulate exercises that the student must solve and deliver to the teacher for evaluation.

5.- Teacher may request exercises to be carried out by the student during autonomous work. Subsequently, students must solve and deliver this execices to the teacher for evaluation.

6.- It will also be possible to formulate exercises or practical cases to carry out in small groups of students (collaborative work) in non-contact hours or autonomous work. Subsequently, students will present the resolution in an oral presentation.

The exercises/work submission can be physical or online through the platforms enabled for this purpose.
Objective test 1.- Theoretical-practical examination of the subject contents. The exam may contain short questions, questions to develop, questions about practical cases, test type questions (true / false), multiple choice questions or a combination.

2.- The exam can be oral or written, face-to-face or virtual.

3.- It will be carried out on the dates, times and classes (if present) that the deanery has officially established.
Short answer questions 1. Several tests throughout the course of a part of the topic. The exam/test may content short answers, test type (true / false), multiple choice answers, questions to develop and questions about practical assumptions or a combination of them.

2.- They can be in class hours (face-to-face) or online.
Oral presentation
1.- Following the instructions contained in the problem solving methodology. Students will present the problems resolution in an oral presentation.

Personalized attention
Methodologies
Problem solving
Guest lecture / keynote speech
Description
- In the Guest lecture / keynote speech, students can intervene, to ask, clarify or present their point of view on the topic that will be discussed at the time of their intervention.

- In the Problem solving seminars students can intervene following the same guidelines commented in the case of the Guest lecture / keynote speech

- Students can also contact the teacher by appointment to do virtual tutorials.

Assessment
Methodologies Competencies Description Qualification
Oral presentation B4 C3 1.- Following the instructions contained in the problem solving methodology. Students will present the problems resolution in an oral presentation.


The presentationmark will be individual for each of the group members.

Students present the resolution of the practical case and then answer the teacher questions 		20
Problem solving B2 B4 B7 B8 B9 C7 C9
1.- In the classroom, exercises can be formulated. Students must solve and deliver them to the teacher for evaluation

2.- It will also be possible to formulate exercises to be carried out by the student during non-contact hours or autonomous work. Subsequently, the exercises will be delivered to the teacher for evaluation

3.- Students will also receive certain practical cases to be resolved in small work groups (collaborative work) to present their resolution orally.

The practical cases submissions may be in physical (paper) or virtual format (through the platforms enabled for this purpose) 		40
Objective test A1 B2 B4 B7 B9 C9 C5 1.- Theoretical-practical examination of the subject contents. The exam may contain short questions, questions to develop, questions about practical cases, test type questions (true / false), multiple choice questions or a combination.

2.- The exam can be oral or written, face-to-face or virtual.

3.- It will be carried out on the dates, times and classes (if present) that the deanery has officially established. 		20
Short answer questions B2 B3 B4 B7 C9 1. Several tests throughout the course of a part of the topic. The exam/test may content short answers, test type (true / false), multiple choice answers, questions to develop and questions about practical assumptions or a combination of them.

2.- They can be in class hours (face-to-face) or online. 		20
 
Assessment comments
  • Evaluation in the July option (2nd opportunity) :

Students will recover the part that does NOT correspond to the continuous evaluation (that is, the short answer questions and the objective test) in a single exam that will represent 40% of the final mark.

RECOVERY FROM CONTINUOUS EVALUATION: In the case that a student with the continuous evaluation grades obtained during the first semester added to the maximum mark that he / she could obtain in the second chance test (40%) cannot reach the 5 points. This student would take an additional short answer test (which could be oral or written) which would replace the grade obtained in the continuous assessment tests (Problem solving and oral presentation). This recovery test would suppose a total of 3 points, so the a maximum qualification of 7 points (4+3 points) is possible in this case. 

  • Part-time students with academic dispensation:
They must communicate it to the teachers, within 15 days, once classes begin, to agree on a schedule for the practical cases delivery. 

  • Early opportunity (December):
The evaluation in the early call opportunity (December) will be carried out by an exam, that covers all the contents and skills of the subject. 

  • Mark “absent”:
Students who participate in activities that weigh less than 20% (regardless of their performance) will have the mark “absent”.

  • Examination conditions:
  1. It is forbidden to access the classroom where the exam is held with any machine that allows communication with the outside and/or the saving of information.
  2. Students will prove their identity in accordance with current regulations.
  3. The tests not carried out will be scored with 0 points and those carried out in the event of fraud will be scored with 0 points in the final evaluation.
  4. The qualification criteria for each of the tests will be announced at the time of the test.
  5. In multiple choice tests  incorrect answers can be scored negatively

Sources of information
Basic José Ignacio Llorente Olier (2015). Planificación estratégica y control de gestión. Madrid: CEF

Complementary Joaquín Martínez Navajas (2006 ). Contabilidad Analítica. Eoi Escuela de Negocios: https://www.eoi.es/es/file/18728/download?token=PxCppzeG
Oriol Amat y Pilar Soldevilla (2010). Contabilidad y Gestión de Costes. Barcelona:Profit Editorial
Fariñas Fernández, Francisco (2010). El control de gestión y su aplicación práctica . Tirant biblioteca virtual
Comisión de Contabilidad de Gestión de ACCID (2010). Manual de Control de Gestión: diseño e implementación de sistemas de control de gestión. Barcelona: Profit Editorial


Recommendations
Subjects that it is recommended to have taken before
Introduction to Fashion Business Management/710G03004
Accounting and Financial Management in Fashion Firms/710G03015

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.