Checking date: 03/05/2023

Course: 2023/2024

Managerial Accounting
Master In Business Administration - MBA (Plan: 466 - Estudio: 301)

Coordinating teacher: TOLDRA SIMATS, ANNA

Department assigned to the subject: Business Administration Department

Type: Compulsory
ECTS Credits: 3.0 ECTS


Requirements (Subjects that are assumed to be known)
Some basic knowledge of accounting techniques and financial statements is required.
1 Analyze existing cost structure, between fixed and variable elements by absorption and marginal costing 2 Prepare financial forecast and analyze results against the forecast 3 Understand the management accounting systems 4 Make common business management decisions
Skills and learning outcomes
Description of contents: programme
Class 1: Introduction to Management Control, Calculating Manufacturing Cost of Sales Class 2: Marginal and Absorption Costing Class 3: Fixed and Variable Cost analysis, Case Study Class 4: Activity Based Costing, Case Study Class 5: Budgetary Control: Merchandising, Case Study Class 6: Budgetary Control: Merchandising, Case Study Class 7: Budgetary Control: Manufacturing,Case Study Class 8: Variance Analysis Class 9: Common Decision Making, Case Study under social pressure to maintain sustainability Class 10: Cost Allocation, Cost Allocation and Process Costing
Learning activities and methodology
Theoretical and practical classes Individual and group assignments Tutorships
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Calendar of Continuous assessment
Basic Bibliography
  • Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan. Cost Accounting: A Managerial Emphasis. Pearson/Prentice Hall. 2012
  • Management and Cost Accounting, 7 edition. Colin Drury. Cengage Lrng Business Press. 2007
Detailed subject contents or complementary information about assessment system of B.T.

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