| Competences |
| Type A | Code | Competences Specific |
| A3 | Understand accounting as the language of the economic reality of the company | |
| A5 | Find, analyze and interpret quantitative and qualitative information of a financial, accounting, economic, social and legal nature that is relevant to the taking of business decisions. | |
| Type B | Code | Competences Transversal |
| B5 | Teamwork, collaboration and sharing of responsibility | |
| Type C | Code | Competences Nuclear |
| C4 | Be able to express themselves correctly both orally and in writing in one of the two official languages of the URV |
| Learning outcomes |
| Type A | Code | Learning outcomes |
| A3 |
Capture, measure and Evaluate the internal circulation, rationalization and control of a company to Determine its economic state. | |
| A5 |
Determine the company's production costs, margins and results for a given period in order to Provide the organization with the relevant information for taking decisions. | |
| Type B | Code | Learning outcomes |
| B5 |
Participate actively and share information, knowledge and experience. | |
| Type C | Code | Learning outcomes |
| C4 |
Produce written texts that are appropriate to the communicative situation |
| Contents |
| Topic | Sub-topic |
| PART I. BASIC CONCEPTS | |
| Theme 1. Introduction to the cost accounting and management accounting | 1.1. Introduction 1.2. Historic evolution of the cost accounting 1.3. Concept and objectives of cost accounting 1.4. Delimitation between cost accounting and management accounting |
| Theme 2. Cost analysis and classification |
2.1. Concept of cost 2.2. Differentiation between the concepts of expense, cost and payment 2.3. Costs classification 2.4. The accounting cycle of the cost accounting |
| Theme 3. Cost accumulation systems: full costing and direct costing system |
3.1. Concepts de costs periodification, classification, allocation and imputation 3.2. Direct costing system 3.3. Full costing system |
| PART II. THE RESOURCES COST | |
| Theme 4. The materials cost |
4.1. Introduction 4.2. Valuation of materials in a historical cost system 4.3. Permanent inventoires |
| Theme 5. El staff cost |
5.1. General concepts 5.2. Control of activity times 5.3. Remuneration systems |
| Theme 6. The cost of production equipment: depreciation and other general manufacturing costs | 6.1. Depreciation costs 6.1.1. Concept and classification 6.1.2. Determination and allocation 6.2. Other general manufacturing costs 6.2.1. Concept and classification 6.2.2. Determination and allocation |
| PART III. COSTING MODELS | |
| Theme 7. Sections cost accounting model |
7.1. Introduction 7.2. Division of the company into centers of responsibility 7.3. Determination of homogeneous sections 7.4. Economic nature of the sections 7.5. Work's unit 7.6. Reciprocal services between sections |
| Theme 8. Opportunity costs model |
8.1. Introduction and concept 8.2. Types of opportunity costs 8.3. Opportunity costs calculation |
| Theme 9. Standard costing model | 9.1. Introduction 9.2. Types of standards 9.3. Product standard cost calculation 9.4. Deviation costs calculation |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
2 | 1.5 | 3.5 | ||||||
| Lecture |
|
39 | 87.75 | 126.75 | ||||||
| Personal attention |
|
1 | 0.75 | 1.75 | ||||||
| Multiple-choice objective tests |
|
2 | 0 | 2 | ||||||
| Practical tests |
|
16 | 0 | 16 | ||||||
| (*) On e-learning, hours of virtual attendance of the teacher. (**) The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. | ||||||||||
| Methodologies |
| Description | |
| Introductory activities | Presentation of the subject. Explanation of the work system, methodology, evaluation criteria. Creation of working groups, etc. |
| Lecture | These sessions aim to present the contents of the subject by relating the explanations between the different sessions, emphasizing the main ideas and concepts of each topic with their subsequent relationship, providing examples that will be solved once the student has worked on them. Master sessions will be held in class with power point presentations. These classes will always end with an open round of questions about the topics developed. If there are no questions from the students, it will be the teacher who will ask the students questions to understand the level of attention maintained during the explanation. |
| Personal attention | Students will have consultation hours for the subject, which will be held in the office by arranging a time in advance by email. |
| Personalized attention |
| Description |
|
Practical tests: In carrying out the practical tests in class, each group will have the right to ask a question about the development of the same. In addition, students will have consultation hours for the subject, which will be held in the office by arranging a time in advance by email. |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Multiple-choice objective tests |
|
There will be two objective tests of the test and theoretical-practical types. The first will take place throughout the semester (25%), and the second on the date set by the examination of the first call (50%) | 75% | ||||
| Practical tests |
|
The practical tests will be carried out in groups of four people in class based on a text given by the teacher and where the inputs and outputs to be used and delivered will be specified. The student will have the solution once the completion time is over. These tests are not reviewable, but the student will be able to make comments, as a group, via email. |
20% | ||||
| Others | Participation at class | 5% |
| Other comments and second exam session | |||
|
Mobile phones, tablets, laptops and the like cannot be used in the assessment tests. The first call is for continuous evaluation. The mark arises from the practical tests, the objective test-type tests and the participation at class with the specified percentages. The minimum grade for the second test with the date set as the first call exam must be 3.5. The second call will consist of an objective test of the test type that will represent 100% of the final mark of this call. |
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| Sources of information |
| Basic |
AECA, El marco de la contabilidad de gestión, Última edición disponible, Madrid
Álvarez-Dardet, M.C.; Guitiérrez Hidalgo, F. (Coords)., Contabilidad de gestión. Cálculo de costes, Última edición disponible, Pirámide (Madrid)
Fullana, C. y Paredes, J.L. , Manual decontabilidad de costes, Última edición disponible, Delta (Madrid)
Monclús Guitart, R.; Vidal Blasco, M.A., Lliçons de comptabilitat de costos, Última edición disponible, Publicacions URV (URV-Arola-Cossetània). Tarragona
Mallo, C.; Jiménez Montañés, M.A., Contabilidad de Costes, Última edición disponible, Pirámide (Madrid)
Sáez Torrecilla, A; Fernández Fernández, A;Gutierrez Díaz, G., Contabilidad de Costes y Contabilidad de Gestión. Vol. 1 y 2, Última edición disponible, McGraw-Hill. Madrid |
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| Complementary |
Blanco Ibarra,F. , Contabilidad de Costes y Análisis de Gestión para las decisiones estratégicas (Teoría y ejercicios resueltos), Última edición disponible, Deusto (Bilbao)
Álvarez-Dardet, M.C.; Guitiérrez Hidalgo, F. (Coords)., Contabilidad de gestión. Profundización en el cálculo del coste y proceso de planificación y control, Última edición disponible, Pirámide (Madrid)
Rocafort Nicolau, A, Contabilidad de costes, fundamentos y ejercicios resueltos, Última edición disponible, Bresca. Barcelona.
Rodríguez González, R. et al. , Contabilidad de costes y de gestión: supuestos prácticos, Última edición disponible, McGraw-Hill (Madrid) |
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| Recommendations |
| Subjects that it is recommended to have taken before | ||
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(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.