Checking date: 01/05/2022

Course: 2022/2023

Accounting for top management
Study: Dual Bachelor in International Studies and Business Administration (319)

Coordinating teacher: NUÑEZ NICKEL, MANUEL

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.
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. Environmental 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
Basic Bibliography
  • HORNGREN et al. (coordinado por Susana Gago). Control de gestión y contabilidad directiva. Pearson Educación. 2014
  • HORNGREN et al. (coordinated by Susana Gago). Management control and managerial accounting. Pearson Education. 2014

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