Checking date: 16/05/2024

Course: 2024/2025

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

Coordinating teacher: PARASKEVOPOULOU , EVITA

Department assigned to the subject: Business Administration Department

Type: Electives
ECTS Credits: 6.0 ECTS


Requirements (Subjects that are assumed to be known)
Management Accounting 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.
Skills and learning outcomes
Description of contents: programme
1. Introduction, Relevant costs and Decision Making 2. Activity Based Management 3. Benchmarking 4. Business Process Re-engineering 5. Pricing Strategies and Exercises 6. Target Costing 7. Just in time and Kaizen 8. Life cycle Costing 9. Total Quality Costs and Management 10. Environemental Accounting and Cost Management
Learning activities and methodology
Students as future managers will be trained in decision-making techniques on advance topics of management control. The methodology of teaching-learning for applying has three components: 1) Learning development through theory clases. 2) Technical skills development through exercises and cases solving by the student and discussed 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.
Assessment System
  • % end-of-term-examination 0
  • % of continuous assessment (assigments, laboratory, practicals...) 100

Calendar of Continuous assessment

Extraordinary call: regulations
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
Recursos electrónicosElectronic Resources *
Additional Bibliography
  • Maurice Hirsch Jnr. Advanced Management Accounting . Published by Cengage Learning Emea. 2010
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The course syllabus may change due academic events or other reasons.