| Educational guide Faculty of Business and Economics |
english |
| Business Management (2016) |
 Subjects |
| MANAGEMENT ACCOUNTANCY AND BUSINESS INDICATORS |
| Contents |
| IDENTIFYING DATA | 2023_24 |
| Subject | MANAGEMENT ACCOUNTANCY AND BUSINESS INDICATORS | Code | 16665202 | |||||
| Study programme |
|
Cycle | 2nd | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 3 | Optional | First | 2Q |
|||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Topic | Sub-topic |
| PART 1. COSTING SYSTEMS AND SCIENTIFIC LITERATURE | THEME 1. COST MANAGEMENT 1. Cost management objectives 2. Relevant concepts of cost management 3. Costing systems 4. Scientific literature of cost management |
| PART 2. ACTIVITY BASED COSTING (ABC) and TIME DRIVEN ABC (TDABC) | THEME 2. ACTIVITY BASED COSTING (ABC) 1. ABC system objectives 2. Key concepts 3. Activities classification 4. Cost calculation process with ABC 5. ABC case studies and real cases THEME 3. EVOLUTION OF THE RESEARCH ON ABC. TIME DRIVEN ABC (TDABC) 1. TDABC system objectives 2. Case study methodology in Activity Based Costing (ABC) system 3. Èxit i fracàs de l'ABC 4. Investigacions sobre ABC 5. Time driven ABC 6. Casos pràctics TDABC |
| PART 3. BUSINESS INDICATORS AND BALANCED SCORED CARD (BSC) | THEME 4. BUSINESS INDICATORS AND BALANCED SCORED CARD (BSC) 1. Introduction 2. Analysis of finantial ratios. Classification 3. BSC. Perspectives and management indicators 4. Literature on BSC |
