Checking date: 15/05/2020

Course: 2020/2021

Management Accounting II
Study: Master in Accounting (358)

Coordinating teacher: NUÑEZ NICKEL, MANUEL

Department assigned to the subject:

Type: Compulsory
ECTS Credits: 3.0 ECTS


Students are expected to have completed
Management accounting I
Competences and skills that will be acquired and learning results.
Basic competences CB7 Students know how to apply their acquired knowledge and problem-solving skills in new or unfamiliar settings within broader (or multidisciplinary) contexts related to their field of study. CB8 Students are able to integrate knowledge and to face the complexity of making judgments based on information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments. CB9 Students know how to communicate their conclusions and the knowledge and ultimate reasons behind them to specialised and non-specialised audiences in a clear and unambiguous way. General competences CG1 Ability to maintain continuous education after his/her graduation, enabling him/her to cope with new technologies. CG2 Ability to apply the knowledge of skills and research methods related to engineering. CG3 Ability to apply the knowledge of research skills and methods related to Life Sciences. CG5 Ability to perform a critical analysis and an evaluation and synthesis of new and complex ideas. CG6 Ability to communicate with the academic and scientific community and with society in general about their fields of knowledge in the modes and languages commonly used in their international scientific community. CG7 Ability to diagnose potentially complex real problems by integrating and applying knowledge of different subjects CG8 Acquire the ability to direct the search and learning of any new situation autonomously. CG9 Ability to work in changing areas and anticipate new situations. Specific competences CE3 Ability to know the methods, systems, and cost calculation models, integral scorecard (balance scorecard) budget programming, management control, accounting and financial planning, and decision-making processes. CE4 Ability to perform the analysis of business operations (for example analysis for decision making, and measurement of the result). CE9 Ability to apply advanced techniques to determine the value of a company based on its accounting information, systematic risk and atypical projects, as well as to perform a correct and detailed financial planning in different and uncertain scenarios. CE13 Ability to identify the different strategic options available to a company, both at a competitive level and at a corporate level.
Description of contents: programme
SUBJECT: Management Accounting II Topic 1: Activity Based Management - Cost-Accounting vs management-Accounting - Cost management and ABC - ABM to optimize activities - ABM to optimize the customer profitability - ABM to optimize channel performance Topic 2: Quality management - Just in Time - JIT - TQM - Kaizen - Process Re-engineering Topic 3: Cost management and value creation - Target Costing and Target Pricing - Value Chain Components - Value Chain Analysis - Life Cycle Costing Topic 4: Data and Decision-making process - Incremental cash flows - Tax, inflation and other factors - Perpetuities - Qualitative issues - Sources and integrity of data - Role of business intelligence systems Topic 5: Decision making steps - Proposals, creation of capital budgets - Time value of money - Comparing annuities - Profitability index for capital rationing - Different Types of decisions Topic 6: Technics to appraisal projects - Payback - Accounting rate of return - IRR - NPV Topic 7: Pricing Strategies - Pricing decisions - Types of pricing strategies - Pricing strategies
Learning activities and methodology
The methodology of teaching-learning of flipped classroom will support four components: 1) Learning development through magisterial lectures. 2) Technical skills development through exercises and cases solved by the student. 3) Solution and problems' detection skills through the resolution of cases by the Harvard methodology and complementary activities. 4) Tutorials: group and individual, to reinforce the learning (every week). Tutorials are individual.
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60
Basic Bibliography
  • Barth, A., and De Beer, W.. Performance Management Success: A Best Practices and Implementation Guide for Leaders and Managers of All Organizations (Management for Professionals). Cham: Springer International Publishing. 2018
  • Horngren, Datar, Srikant M., and Madhav V. Rajan. orngren's Cost Accounting: A Managerial Emphasis. , Global Edition, Pearson Education Limited, 2017. ProQuest Ebook Central, 2017
  • Wing Sun Li . Strategic Management Accounting A Practical Guidebook with Case Studies. Springer. 2018

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