| Educational guide Faculty of Business and Economics |
english |
| Bachelor's Degree in Finances and Accounting |
 Subjects |
| MANAGEMENT ACCOUNTING |
| Contents |
| IDENTIFYING DATA | 2023_24 |
| Subject | MANAGEMENT ACCOUNTING | Code | 16204109 | |||||
| Study programme |
|
Cycle | 1st | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 6 | Compulsory | Third | 1Q |
|||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Topic | Sub-topic |
| PART I. BASIC CONCEPTS | |
| Theme 1. Introduction to the cost accounting and management accounting | 1.1. Introduction 1.2. Historic evolution of the cost accounting 1.3. Concept and objectives of cost accounting 1.4. Delimitation between cost accounting and management accounting |
| Theme 2. Cost analysis and classification |
2.1. Concept of cost 2.2. Differentiation between the concepts of expense, cost and payment 2.3. Costs classification 2.4. The accounting cycle of the cost accounting |
| Theme 3. Cost accumulation systems: full costing and direct costing system |
3.1. Concepts de costs periodification, classification, allocation and imputation 3.2. Direct costing system 3.3. Full costing system |
| PART II. THE RESOURCES COST | |
| Theme 4. The materials cost |
4.1. Introduction 4.2. Valuation of materials in a historical cost system 4.3. Permanent inventoires |
| Theme 5. El staff cost |
5.1. General concepts 5.2. Control of activity times 5.3. Remuneration systems |
| Theme 6. The cost of production equipment: depreciation and other general manufacturing costs | 6.1. Depreciation costs 6.1.1. Concept and classification 6.1.2. Determination and allocation 6.2. Other general manufacturing costs 6.2.1. Concept and classification 6.2.2. Determination and allocation |
| PART III. COSTING MODELS | |
| Theme 7. Sections cost accounting model |
7.1. Introduction 7.2. Division of the company into centers of responsibility 7.3. Determination of homogeneous sections 7.4. Economic nature of the sections 7.5. Work's unit 7.6. Reciprocal services between sections |
| Theme 8. Opportunity costs model |
8.1. Introduction and concept 8.2. Types of opportunity costs 8.3. Opportunity costs calculation |
| Theme 9. Standard costing model | 9.1. Introduction 9.2. Types of standards 9.3. Product standard cost calculation 9.4. Deviation costs calculation |
