Guías Docentes Electrónicas
1. General information
Course:
COST ACCOUNTING
Code:
54319
Type:
CORE COURSE
ECTS credits:
6
Degree:
319 - UNDERGRADUATE DEGREE IN BUSINESS MANAGEMENT AND ADMINISTRATION (CU)
Academic year:
2022-23
Center:
401 - FACULTY OF SOCIAL SCIENCES OF CUENCA
Group(s):
30 
Year:
3
Duration:
First quarter
Main language:
Spanish
Second language:
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer: MONTSERRAT MANZANEQUE LIZANO - Group(s): 30 
Building/Office
Department
Phone number
Email
Office hours
Edificio Gil de Albornoz/3.15
ADMINISTRACIÓN DE EMPRESAS
969 179100
montserrat.mlizano@uclm.es
First semester Wednesday from 16:00 to 17:00 horas Thursday from 08:00 to 11:00 and from 12:00 to 14:00 Second semester Wednesday: from 12:00 h to 13:00 h. Thursday: from 9:00 h to 14:00 h

Lecturer: JESÚS ORTEGA MAURESO - Group(s): 30 
Building/Office
Department
Phone number
Email
Office hours
Edificio Gil de Albornoz
ADMINISTRACIÓN DE EMPRESAS
969179100
Jesus.Ortega@uclm.es
First semester Wednesday from 17:00 to 19:00 h Thursday: from 09:00 to 11:00 h. and from 18:00 to 20:00 Second semester Wednesday: from 10:00 h to 14:00 h. Thursday: from 11:00 h to 13:00 h.

2. Pre-Requisites

In the UCLM Report about studies on Business Administration and Management, previous requirements have not been established to take the subject of Cost Accounting, Although we consider that it is necessary that the student has knowledge of General Accounting, taught in the first year of the studies of Business Administration and Management degree. 

3. Justification in the curriculum, relation to other subjects and to the profession

The subject of Cost Accounting is taught in the third year of the degree  in Business Administration and Management, during the first semester. It allows the elaboration of information, from the internal scope of the company. This informacion complements Financial and Societies Accounting, studied in the previous courses.

The field of study of the subject focuses on the internal scope of the company, in the study of cost relations, production and benefits, which is based on the economic and productive activity of organizations. It provides a view of the internal perspective of the company, by using all the tools related to the study of the costs of the company and the application of different calculation models. It is part of the company's management process, related to strategic planning, management control and control of activities and favors the decision-making process.

It becomes a very useful tool for the profession, since it allows students to achieve competencies for the elaboration of information to facilitate the process of decision making and management control of organizations.


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 a social and ethical responsibility in decision making.
Know the regulations and accounting systems that lead to the obtaining, analysis and interpretation of external and internal information to the company for the decision making of the different agents interested in it, such as shareholders, managers, clients, employees or public administration.
Search for information, analysis, interpretation, synthesis and transmission.
Listen, negotiate, persuade and defend arguments orally or in writing.
Solve problems in a creative and innovative way.
Additional outcomes
Description
The Cost Accounting subject is taught in the third year of the Bachelor's Degree in Business Administration and Management, during the first semester. It allows the elaboration of information, from the internal sphere of the company, which complements that obtained through the General and Financial Accounting and Companies, studied in the previous courses. The field of study of the subject focuses on the internal sphere of the company, on the study of cost, production and profit relationships, on which the economic and productive activity of organizations is based. It provides a view of the company's internal perspective, through the use of all the tools related to the study of the company's costs and the application of different calculation models. It is part of the company's management process, related to strategic planning, management control and activity control and favors the decision-making process. It becomes a very useful tool for the profession, since it allows students to acquire skills for the preparation of information to facilitate the decision-making process and the management control of organizations.
Application to real cases of companies that allow developing the capacity to manage a company.
6. Units / Contents
  • Unit 1: The accounting information system in the company
  • Unit 2: Analysis and classification of costs. Calculation methods and cost statistics
  • Unit 3: Costs of production factors
  • Unit 4: Cost model by production orders
  • Unit 5: Cost model by departments
  • Unit 6: Cost model by homogeneous sections
  • Unit 7: Cost model by activities. ABC system
  • Unit 8: Full-Cost and Direct Cost models. Concepts and differences
  • Unit 9: Production and Management Accounting. Common cost model
  • Unit 10: Planning, budgeting and standard cost models
7. Activities, Units/Modules and Methodology
Training Activity Methodology Related Competences ECTS Hours As Com Description
Class Attendance (theory) [ON-SITE] Lectures E01 E03 E04 E05 1.33 33.25 N N Classes will be held theoretical/practical character face to face clarification of the main concepts and bases from the previous program specified, so that the student can arrive, together with the material means placed at your disposal disposition, to the achievement of the objectives detailed in point fifth of this teaching guide.
Class Attendance (practical) [ON-SITE] Lectures E01 E03 E04 E05 E09 0.67 16.75 N N Practical classes will be held face-to-face character addressed to the clarification of the main concepts and basics of the program specified above, in order that the student can arrive, together with the material means put to your disposition, to the achievement of the objectives detailed in point fifth of this teaching guide, through of making assumptions practical.
Problem solving and/or case studies [ON-SITE] Combination of methods E01 E03 E04 E05 E09 G03 G04 0.2 5 Y N Carrying out real cases proposed by the teacher
Writing of reports or projects [OFF-SITE] Combination of methods E01 E03 E04 E05 E09 G03 G04 G05 0.8 20 Y N Autonomous work of the student for the realization of problems or cases real proposed by the teacher.
Other off-site activity [OFF-SITE] Combination of methods G03 G04 1 25 N N Additional activities will be held with ICT, to support the realization of the final work.
Study and Exam Preparation [OFF-SITE] Combination of methods E01 E03 E04 E05 E09 G03 G04 G05 1.8 45 N N Trabajo autónomo realizado por el alumno para la preparación de las pruebas tanto prácticas como teóricas.
Final test [ON-SITE] Combination of methods E01 E03 E04 E05 G03 G04 G05 0.2 5 Y Y Progress tests, partial or finals, made, for the knowledge assessment theoretical and practical acquired.
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
Final test 70.00% 100.00% Final, partial or progress test. Content review theoretical-practical. This percentage can be obtained by completion of progress tests or partial tests and the performing a final test.
Assessment of problem solving and/or case studies 30.00% 0.00% It corresponds to the evaluation of field work.
Total: 100.00% 100.00%  
According to art. 6 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. 13.2) 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:
    Evaluation criteria not defined
  • Non-continuous evaluation:
    Students who have not followed the continuous assessment will take the final test and compute 100% of the subject.

Specifications for the resit/retake exam:
It will be evaluated in the same way as the extraordinary evaluation.
Specifications for the second resit / retake exam:
It will be evaluated in the same way as the extraordinary evaluation.
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][Combination of methods] 25
Study and Exam Preparation [AUTÓNOMA][Combination of methods] 45
Final test [PRESENCIAL][Combination of methods] 5

Global activity
Activities hours
10. Bibliography and Sources
Author(s) Title Book/Journal Citv Publishing house ISBN Year Description Link Catálogo biblioteca
AngelTejada; Rosario Perez; Montserrat Núñez; Mª Angela Jiménez Montañes Contabilidad de costes : supuestos prácticos Prentice Hall 84-205-4190-7 2004 Ficha de la biblioteca
Carlos Mallo Rodriguez; Alfredo Rocafort Nicolau (editores) Contabilidad de Dirección para la toma de decisiones. Contabilidad de Gestión y de costes. Barcelona PPROFIT EDITORIAL 9788415735991 2014  
Carlos Mallo Rodríguez; Mª Angela Jiménez Montañés Contabilidad de Costes Madrid Piramide, S.A 978-84-368-2309-7 2009 Ficha de la biblioteca
Muñoz C,C.I; Zornoza B,J y Veuthey M.E Introducción a la Contabilidad de costes para la gestión Madrid Ed. Thomson Civitas 3ª edición 2008  
Mª Angela Jiménez; Montserrat Núñez; Rosario Pérez; Angel Tejada Supuestos de contabilidad de gestión Albacete Tébar 84-930380-7-5 1999 Ficha de la biblioteca



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