Checking date: 19/03/2018


Course: 2018/2019

Managerial Accounting
(13780)
Bachelor in Finance and Accounting (Study Plan 2018) (Plan: 399 - Estudio: 201)


Coordinating teacher: GAGO RODRIGUEZ, SUSANA

Department assigned to the subject: Business Administration Department

Type: Electives
ECTS Credits: 6.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
Management control
Knowledge: - Integrated version of the contexts of operational, organizational and behavioral in which they develop accounting information systems for top managers management Skills: - Ability to analyze information available to top managers - Choice between alternative information models. - Ability to design models of accounting information Attitudes: - Acquire an ethical decision making of top managers - To defend their own choices. - Accepting the views of other colleagues, while maintaining a critical attitude towards them.
Description of contents: programme
1: Strategy and Balanced Scorecard 2: Management control and Internet 3: Behavioral accounting Advanced Topics: 1: Lean Management and Balanced scorecard 2: ABC value stream 3: Big data in accounting
Learning activities and methodology
Students as future managers will be trained in decision-making on advance topics of magement control. The methodology of teaching-learning for applying has three components: 1) Learning development through magisterial lectures. 2) Technical skills development through exercises and cases solving by the student, and explained and discussing in the forum and in the classroom. 3) Solution and problems detection skill through the resolution of cases by the Harvard methodology and complementary activities. 4) Tutorials: group and individual, to reinforce the learning (every week).
Assessment System
  • % end-of-term-examination 0
  • % of continuous assessment (assigments, laboratory, practicals...) 100

Basic Bibliography
  • Horngren et al. (coordinado por Susana Gago). Control de gestión y Contabilidad directiva. Pearson. 2014
  • Horngren et al. (coordinated by Susana Gago). Management control and Managerial Accounting. Pearson. 2009 13 edición

The course syllabus may change due academic events or other reasons.