1. General information
Course:
COST ACCOUNTING
Code:
54319
Type:
CORE COURSE
ECTS credits:
6
Degree:
317 - UNDERGRADUATE DEGREE IN BUSINESS MANAGEMENT AND ADMINISTRATION (AB)
Academic year:
2022-23
Center:
5 - FACULTY OF ECONOMICS AND BUSINESS
Group(s):
12
13
Year:
3
Duration:
First semester
Main language:
Spanish
Second language:
English
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer:
JULIAN GONZALEZ JAEN
- Group(s):
13
Building/Office
Department
Phone number
Email
Office hours
Fac. Económicas - 1.03
ADMINISTRACIÓN DE EMPRESAS
8270
julian.gonzalez@uclm.es
Lecturer:
ANGEL TEJADA PONCE
- Group(s):
12
Building/Office
Department
Phone number
Email
Office hours
Facultad de CC. Econ. y Empr. - 2.9
ADMINISTRACIÓN DE EMPRESAS
2321
angel.tejada@uclm.es
2. Pre-Requisites
Not established
3. Justification in the curriculum, relation to other subjects and to the profession
Not established
4. Degree competences achieved in this course
| Course competences | |
|---|---|
| Code | Description |
| E01 | Develop the ability to manage and run a company or organization, understand their competitive and institutional position, and identify their strengths and weaknesses. |
| E03 | Develop and enhance the ability to establish the planning and organization of any task in a company with the ultimate goal of helping make business decisions. |
| E04 | Incorporate the ability to integrate into any functional area of ¿¿a business or organization to perform and be able to lead any given task. |
| E05 | Develop the ability to analyze any information on the situation and possible development of a company and transform it into a business opportunity. |
| E09 | Ability to carry out a financial evaluation of the different assets of a company at different points in time and at different levels of risk. |
| G03 | Develop oral and written communication skills in order to prepare reports, research projects and business projects and defend them before any commission or group of professionals (specialised or non-specialised) in more than one language, by collecting relevant evidence and interpreting it appropriately so as to reach conclusions. |
| G04 | Ability to use and develop information and communication technologies and to apply them to the corresponding business department by using specific programmes for these business areas. |
| G05 | Capacity for teamwork, to lead, direct, plan and supervise multidisciplinary and multicultural teams in both national and international environments so as to create synergies which benefit organisations. |
5. Objectives or Learning Outcomes
| Course learning outcomes | |
|---|---|
| Description | |
| Assume social and ethical responsibilities in business decision-making. | |
| Search for information in order to analyze it, interpret is meaning, synthesize it and communicate it to others. | |
| Know/learn the regulations and the accounting systems which lead to the obtaining, analysis and interpretation of a business¿s internal and external information, and that are needed by different users ¿investors, shareholders, executives, clients, employees, government, etc.- in order to make decisions related to the business. | |
| Listen, negotiate, convince and defend arguments both in oral and writing ways. | |
| Work out problems in creative and innovative ways. | |
| Additional outcomes | |
| Not established. |
6. Units / Contents
-
Unit 1: The accounting information system in companies
-
Unit 2: Analysis and classification of costs. Costing methods and cost statistics.
-
Unit 3: Production factors costs
-
Unit 4: Production order cost model
-
Unit 5: Process or departmental cost model
-
Unit 6: Homogeneous section cost model
-
Unit 7: Activity based cost
-
Unit 8: Full cost and direct cost
-
Unit 9: Production and Management Accounting. Joint Cost Model
-
Unit 10: Planning, budgeting and standard cost models
7. Activities, Units/Modules and Methodology
| Training Activity | Methodology | Related Competences (only degrees before RD 822/2021) | ECTS | Hours | As | Com | Description | |
| Class Attendance (theory) [ON-SITE] | Lectures | E01 E03 E04 E05 E09 | 1.33 | 33.25 | N | N | ||
| Class Attendance (practical) [ON-SITE] | Lectures | E01 E03 E04 E05 E09 G03 G04 | 0.67 | 16.75 | N | N | ||
| Mid-term test [ON-SITE] | Combination of methods | E01 E04 E05 E09 G03 G04 | 0.1 | 2.5 | Y | Y | ||
| Problem solving and/or case studies [ON-SITE] | Combination of methods | E01 E04 E05 E09 G03 G04 | 0.1 | 2.5 | Y | Y | ||
| Writing of reports or projects [OFF-SITE] | Combination of methods | E01 E04 E05 E09 G03 G04 | 0.8 | 20 | Y | N | ||
| Other off-site activity [OFF-SITE] | Self-study | G03 G04 | 1 | 25 | N | N | ||
| Study and Exam Preparation [OFF-SITE] | Combination of methods | E01 E03 E04 E05 E09 G03 | 1 | 25 | N | N | ||
| Final test [ON-SITE] | Combination of methods | E01 E03 E04 G03 G04 G05 | 0.2 | 5 | Y | Y | ||
| Study and Exam Preparation [OFF-SITE] | Combination of methods | E01 E03 E04 E05 E09 G03 G04 G05 | 0.8 | 20 | N | N | ||
| Total: | 6 | 150 | ||||||
| Total credits of in-class work: 2.4 | Total class time hours: 60 | |||||||
| Total credits of out of class work: 3.6 | Total hours of out of class work: 90 | |||||||
As: Assessable training activity Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).
8. Evaluation criteria and Grading System
| Evaluation System | Continuous assessment | Non-continuous evaluation * | Description |
| Mid-term tests | 20.00% | 0.00% | Resolution of theoretical and practical exercises |
| Assessment of problem solving and/or case studies | 10.00% | 0.00% | Resolution of a case proposed by the professor |
| Final test | 70.00% | 100.00% | Final exam on the program consisting of a theoretical part and a practical part |
| Total: | 100.00% | 100.00% |
According to art. 4 of the UCLM Student Evaluation Regulations, it must be provided to students who cannot regularly attend face-to-face training activities the passing of the subject, having the right (art. 12.2) to be globally graded, in 2 annual calls per subject , an ordinary and an extraordinary one (evaluating 100% of the competences).
Evaluation criteria for the final exam:
-
Continuous assessment:The final and progress evaluation will consist of two parts: a theoretical part and a practical part.
To the qualification obtained in these tests will be added the qualifications in the resolution of problems or cases, with the weighting established in the preceding table. -
Non-continuous evaluation:The final exam will consist of two parts: a theoretical part and a practical part. This test will account for 100% of the grade for the subject. In accordance with section b of point 4.2. of the 2022 Student Regulations, any student may change to the non-continuous assessment mode, by the procedure established by the lecturer, provided that he/she has not participated during the period of classes in assessable activities that together account for at least 50% of the total assessment of the subject. If a student has reached this 50% of assessable activities or if, in any case, the class period has ended, he/she will be considered in continuous assessment without the possibility of changing the assessment mode.
Specifications for the resit/retake exam:
Students who have not passed the subject in the ordinary exam must take the extraordinary exam, which will account for 90% of the grade, the remaining 10% corresponding to the grade obtained in the resolution of cases in the ordinary exam. Those students who were in non-continuous assessment will receive 100% of the mark for the extraordinary exam.
In this call, the evaluation will consist of a theoretical-practical test to ensure that the appropriate competences of the subject are achieved.
In this call, the evaluation will consist of a theoretical-practical test to ensure that the appropriate competences of the subject are achieved.
Specifications for the second resit / retake exam:
The final examination will consist of two parts: a theoretical part and a practical part. This evaluation will represent 100% of the grade of the course.
9. Assignments, course calendar and important dates
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 33.25 |
| Class Attendance (practical) [PRESENCIAL][Lectures] | 16.75 |
| Problem solving and/or case studies [PRESENCIAL][Combination of methods] | 5 |
| Writing of reports or projects [AUTÓNOMA][Combination of methods] | 20 |
| Other off-site activity [AUTÓNOMA][Self-study] | 25 |
| Study and Exam Preparation [AUTÓNOMA][Combination of methods] | 25 |
| Final test [PRESENCIAL][Combination of methods] | 5 |
| Study and Exam Preparation [AUTÓNOMA][Combination of methods] | 20 |
| Global activity | |
|---|---|
| Activities | hours |
10. Bibliography and Sources
