ECTS credits ECTS credits: 6
ECTS Hours Rules/Memories Student's work ECTS: 102 Hours of tutorials: 6 Expository Class: 18 Interactive Classroom: 24 Total: 150
Use languages Spanish, Galician
Type: Ordinary subject Master’s Degree RD 1393/2007 - 822/2021
Departments: Financial Economics and Accounting
Areas: Financial Economics and Accounting
Center Faculty of Economics and Business Studies
Call: First Semester
Teaching: With teaching
Enrolment: Enrollable | 1st year (Yes)
After studying this course, the students should be able to:
Understand of accounting information system from an interdisciplinary perspective
Apply cost information to different decision-making situations and realize that different kinds of costs can be applied in different settings and used for different purposes.
Learn how to prepare, submit and analyze reports which serve as a basis for problem solving and decision making
Insert cost and performance information in the comprehensive organizational performance and relate their contents to the different business management activities.
Understand the implications of decentralization and authority delegation for cost accounting and its role as a control instrument
(1) Management accounting and its relationship with business management and other accounting information systems.
(2) Strategic Cost Management.
(3) Activity-based cost and management systems.
(4) Information for organizational control: budgeting and budgetary control.
(5) Measurement and assessment of performance. Scorecards.
Material deposited in Faculty’s copy shop and available on the Virtual Campus (slides with guide notes used by teachers in classes and guides containing exercises on each topic).
Basic Bibliography:
AIBAR GUZMÁN, B. y AIBAR GUZMÁN, C. (2022): Contabilidad de costes y Gestión: teoría y práctica. Garceta, Madrid.
HORGREN, C.T.; DATAR, S.M. y RAJAN, M. V. (2012): Contabilidad de costos. Un enfoque gerencial (14ª edición), Pearson, México.
REQUENA RODRÍGUEZ, J. M. y VERA RÍOS, S. (2009): Contabilidad interna (Contabilidad de costes y de gestión). Cálculo, análisis y control de costes y resultados para la toma de decisiones (3ª edición). Ariel Economía, Barcelona. Madrid.
Complementary Bibliography:
AECA: serie Principios de Contabilidad de Gestión.
ELDENBURG, l y WOLCOTT, S. (2005): Cost Management: Measuring, Monitoring, and Motivating Performance. Wiley
GARRISON, R.; NOREEN, E. y BREWER, P. (2007): Contabilidad administrativa. McGraw-Hill. (edición en castellano de Managerial Accounting)
KAPLAN, R.S. y ATKINSON, A.A. (1998): Advanced Management Accounting, Prentice Hall, New Jersey
WEYGANDT, J.J.; KIESO, D.E. y KIMMEL, P.D. (2008): Managerial Accounting (4ª edition).Wiley.
Basic and general:
G1 – Ability to make management decisions related to corporate finances and accounting, in situations of uncertainty that emulate reality, and to manage information.
G2 - Ability to develop and defend arguments on specialized issues and solve problems on these issues, using acquired knowledge on company’s accounting and financial situation as well as appropriate theories, models and methods.
G3 - Ability to communicate to a specialised and non-specialised audience information, ideas and problems related to financial and accounting management and to propose solutions, using both verbal and written language and presentation skills.
G4 - Ability to work in teams and development of management skills. Decision-making involves certain risks that have to be assumed consciously. This process requires the integration of the information provided by people with different viewpoints and that information can be mixed or respond to different objectives. The student should be able to integrate these different perspectives, developing social skills to interact as a member of a team.
G5 - Critical and self-critical abilities. The student must be able to form their own criteria, integrating the acquired knowledge to determine the basis on which to build their positions.
G6 - Independent learning ability for the student to keep constantly updated on the financial and accounting field, in which new theories and practices continually arise.
CB6 – To possess and understand knowledge that provide a basis or opportunity of being originals in the development and / or the application ideas, often in a research context.
CB7 - That students can apply the acquired knowledge and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their field of study.
CB8 – That students can to integrate knowledge and handle complexity of formulating judgments based on limited information which include reflecting on social and ethical responsibilities linked to the application of their knowledge and judgments.
CB9 - That students can communicate their conclusions and their knowledge and reasons to specialised and non-specialised audiences in a clear and unambiguously style
CB10 – That students possess learning skills that enable them to continue studying in a way that will be largely self-directed or autonomous.
Transverse:
T1 - Organization and planning.
T2 - Knowledge of information technology related to the field of study.
T3 – Teamworks.
T4 - Ethical sense.
T6 - Creativity and innovative capacity
Specific skills:
E2 - Ability to identify the relationships between strategy and competitiveness and gather, evidence for determining the best possible options.
E3 - Ability to analyze relevant information to understanding the financial implications of international business.
E4 - Ability to integrate ethics in management, as a value contained in Codes of Conduct, with the company’s financial objective and the ability to generate value in a sustainable way.
E5 - Ability to identify and analyze company’s cost structure and its key operational and financial processes, combining both quantitative and qualitative aspects of reality analyzed.
E6 - Ability to analyze the interrelationship between corporate investment and financing alternatives, integrating financial and accounting knowledge.
E8 - Knowledge and understanding of the accounting information role as a mechanism for assessment and control.
The teaching will be face-to-face, although the tutorials may be carried out both face-to-face and online (through messages to the teachers by institutional email).
During the course special attention will be paid to the application of the basic concepts and techniques to a broad range of “cases” and “problems” with the aim of students learn to identify and solve unstructured problems; find creative solutions; integrate the acquired knowledge and make critical analysis. To achieve these goals, the necessary materials will be provided to the students in advance as well as the solutions of some problems and complementary readings.
The lecture (theoretical) sessions (big groups) will be devoted, firstly, to the presentation of theoretical foundations (following a logic that allows progressively increasing students’ knowledge). Following the presentation of the theoretical foundations of the subject (or sometimes simultaneously), their practical application will be carried out through “cases” with the aim of illustrating the theoretical explanations and facilitate their understanding and assimilation by students. By embracing both the theoretical and practical strands of the course, these sessions will provide comprehensive descriptive and analytical coverage.
In the interactive sessions (small groups) the students will analyze and discuss short questions and solve and present exercises with the aim of promoting students’ involvement.
These activities should be complemented by student’s individual efforts devoting time to.
All the support material will be available in the virtual classroom of the subject. This subject has a Teaching Guide in the virtual campus which includes detailed information on: program, professors, key dates, types of tests to be performed and assessment criteria.
INSTRUMENT: Continuous evaluation. Class participation. Resolution of exercises and realization of work and tests that will be carried out face-to-face. WEIGHT: 50%. A minimum of 80% class attendance is required.
INSTRUMENT: Theoretical-practical exam that will be carried out face-to-face. WEIGHT: 50%.
OVERALL NOTES:
The evaluation system will be the same for both exam opportunities (December/January and June/July) and for all students.
Following the Instruction Nº 1/2017 of Secretaría Xeral, students who are exempt from attendance in certain situations will be evaluated with a specific final exam (100%). Exemption from attendance must be authorized in advance by the University.
Lecture classes: 18 hours
Interactive classes: 24 hours
Tutorship (very small groups): 6 hours
Self-study: 40 hours
Library activities (recommended readings, etc.): 10 hours.
Preparation of oral presentations, debates or similar: 15 hours
Solving exercises and preparation of cases: 35 hours
Assessment: 2 hours (official exams)
Total: 150 hours (6 ECTS credits)
Prior to the start of the course, students are recommended to review the basics of cost accounting acquired previously.
Before starting the study of each topic, it is recommended that students read photocopies and special materials about each subject (which will be available both in the Faculty’s copy shop and in the Virtual Campus) as well as some recommended further readings particularly illustrative of the aspects that will be analyzed.
After the analysis of each topic in classroom, students are recommended to answer the theoretical and practice questions for self-assessment purposes, in order to ascertain the degree to which they have understood and assimilated such concepts and to identify any questions or issues misunderstood as well as to solve problems.
Finally, it is strongly recommended to participate in course development (discussions, debates).
Spanish is the language in which the subject will be taught.
Maria Garrido Ruso
Coordinador/a- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- mariagarrido.ruso [at] usc.es
- Category
- Professor: LOU (Organic Law for Universities) PhD Assistant Professor
| Tuesday | |||
|---|---|---|---|
| 17:30-20:30 | Grupo /CLE_01 | Spanish | Classroom 25 |
| 01.13.2025 16:00-19:00 | Grupo /CLIS_01 | Classroom 25 |
| 01.13.2025 16:00-19:00 | Grupo /CLE_01 | Classroom 25 |
| 06.20.2025 16:00-19:00 | Grupo /CLE_01 | Classroom 25 |
| 06.20.2025 16:00-19:00 | Grupo /CLIS_01 | Classroom 25 |