Checking date: 24/06/2020

Course: 2020/2021

Management accounting
Study: Bachelor in Management and Technology (351)


Department assigned to the subject: Department of Business Administration

Type: Compulsory
ECTS Credits: 3.0 ECTS


Students are expected to have completed
Introduction to Accounting
Competences and skills that will be acquired and learning results. Further information on this link
Knowledge: - To learn the main instruments of management accounting for the decision making - To understand the utility and scope of these tools - To apply the instruments to any new firm - To analyze and evaluate the results obtained through these models (causes and consequences) Skills: - Ability to make decisions - To achieve the result by autonomous ways. - Flexibility to fit the different models to the business reality Attitudes: - Ethical behavior in Accounting
Description of contents: programme
1. Introduction to the management accounting 2. Basic concepts 3. Income statement types (Absorption and variable costing) 4. Cost-Volume-Profit analysis 5. Pricing decisions (Target costing) 6. Budgets (Operational and Financial)
Learning activities and methodology
Students as future decision maker managers will be users of management accounting standars. In this way, the target of this course is train students to analyze and understand the informs on costs of products, sections, responsibility areas, etc. Students at the end of this course will know the targets, basis of management accounting systems, characteristics of their design and different types of uses in planning and control. The methodology of teaching-learning for applying has three components: 1) Learning development through theory classes given by the lecturers. 2) Technical skills development through exercises solving by the student, and explained and discussing in the classroom. 3) Solution and problems detection skill through the resolution of cases (exercises without unique or numerical solution).
Assessment System
  • % end-of-term-examination 50
  • % of continuous assessment (assigments, laboratory, practicals...) 50
Basic Bibliography
  • Horngren, Datar and Foster. Cost Accounting: A managerial focus. Prentice Hall. 2014
  • Horngren, Datar y Foster. Contabilidad de Costos. Prentice Hall. 2015

The course syllabus and the academic weekly planning may change due academic events or other reasons.