PD:Comptabilitat de Gestió

Teaching plan for the course unit

General information

Course unit name: Management Accounting

Course unit code: 364571

Academic year: 2025-2026

Coordinator: Jordi Morros Ribera

Department: Department of Business

Credits: 6

Single program: S

Estimated learning time

Total number of hours 150

Face-to-face and/or online activities

- Lecture with practical component	Face-to-face and online	15
- Problem-solving class	Face-to-face and online	30
- IT-based class	Face-to-face	15

Supervised project

Independent learning

Recommendations

Given the non-regulatory nature of management accounting and the absence of complex quantitative techniques, there are no formal prerequisites for this course.

However, it is recommended that students have some prior knowledge of financial accounting and business organization and administration, so that the concepts and technical vocabulary introduced in this course are not entirely new.

Additionally, because cost calculations involve quantitative reasoning, students should possess basic quantitative skills. Therefore, it may be beneficial for students to have completed the Mathematics and Microeconomics courses within the degree program

Competences / Learning outcomes to be gained during study

-	CB2 - Capacity to apply knowledge and understanding in a manner that indicates a professional approach to the work or vocation, and have competences typically demonstrated through devising and sustaining arguments and solving problems within the field of study.
-	CG8 - Capacity to communicate in English and/or other foreign languages orally and in writing, comprehension skills, and mastery of specialized language.
-	CB4 - Capacity to communicate information, ideas, problems and solutions to both specialist and non-specialist audiences.

-	CE7 - Capacity to draw up, interpret and apply accounting and financial information in a business context.
-	CE6 - Ability to appraise processes and decision-making in the development of international operations.

-	CB3 - Ability to gather and interpret relevant data (usually within the field of study) to inform judgements that include reflection on relevant social, scientific or ethical issues.

Learning objectives

Referring to knowledge

— Understand the basic principles of cost calculation.

— Learn methods and models for compiling and presenting information on costs and yields.

— Acquire a general understanding of predetermined costs models and the technical bases for calculating deviations.

— Analyse the information needed for effective decision-making, calculation of break-even points, and determination of the opportunity cost.

Referring to abilities, skills

— Define cost accounting in terms of its relationship with financial accounting.

— Clearly define the basic concepts of cost, expenditure, payment, production systems and information systems.

— Differentiate between information for external accounting and cost information for control and decision-making.

— Develop the critical ability to evaluate general approaches to the implementation of cost models.

— Use practical case studies to assess and verify the utility of cost models.

Teaching blocks

1. Managerial accounting: an overview

*
— What is managerial accounting?

— Why does managerial accounting matter to your career?

— What skills do managers need in order to succeed?

— The importance of ethics in business

2. Managerial accounting and cost concepts

*
— General cost classifications

— Product costs versus period costs

— Cost classifications to predict cost behaviour

— Traditional and contribution format income statements

— Cost classifications to assign costs to cost objects

— Cost classifications for decision-making

3. Job order costing

*
— Job order costing: an overview

— Job order costing: an example

— Job order costing: the flow of costs

— Schedules of cost of goods manufactured and cost of goods sold

— Job order costing in service companies

— The predetermined overhead rate and capacity

4. Process costing

*
— Comparison of job order and process costing

— Cost flows in process costing

— Equivalent units of production

— Compute and apply costs

— Operation costing

— Service department allocations

5. Variable costing and segment reporting: tools for management

*
— Overview of variable and absorption costing (230)

— Variable and absorption costing: an example (232)

— Reconciliation of variable costing with absorption costing income (235)

— Advantages of variable costing and the contribution approach

6. Cost–volume–profit relationships

*
— The basics of cost–volume–profit (CVP) analysis

— Target profit and break-even analysis

— CVP considerations in choosing a cost structure

— Structuring sales commissions

— Sales mix

— Assumptions of CVP analysis

Teaching methods and general organization

Because of the nature of the theoretical and practical content of the subject, as well as the number of students enrolled, the standard face-to-face teaching method is the most appropriate.

Students are expected to study the theoretical content of the course independently, following the schedule set by the lecturer, while on-campus sessions focus on addressing questions and completing practical exercises. All of these activities help students progress in mastering the course content and achieving the learning objectives.

Students should use the theoretical and practical materials prepared by the lecturer and uploaded to the Virtual Campus, and the recommended textbook included in section 9 of this course plan. All these materials are considered sufficient for students to acquire the necessary knowledge to master the course topics.

Teaching takes place in two 2-hour sessions every week.

Official assessment of learning outcomes

Continuous assessment

Students are assessed by means of a standard continuous assessment procedure, which requires them to complete various tasks throughout the course:

— Theoretical and practical tests and problems to be completed online and during class hours. Students should bring a device with internet access to complete this part of the in-class activities. Otherwise, they may use the Faculty’s computer rooms. This is worth 30% of the final grade. (See Note 1).

— Three mid-term exams, with theoretical and problem-solving exercises. Test dates are set at the beginning of the course. This part is worth 70% of the final grade. (See Note 2).

a) The first mid-term exam focuses on teaching blocks 1–3 (20%) (*).

b) The second mid-term exam focuses on teaching block 4 (30%) (*).

c) The third mid-term exam focuses on teaching blocks 5–6 (20%) (*).

(*) If the number of teaching blocks included in each exam were to differ, the weighting would be adjusted accordingly.

Note 1: They consist of a series of theoretical and practical tests and exercises carried out at the end of each teaching unit, and to be resolved and submitted via the Virtual Campus. Each test contributes equally to the final grade. The final score is determined using 70% of the best marks awarded for the assigned exercises.

Note 2: In each mid-term exam, students must obtain a mark of at least 4/10. Students who do not reach this minimum mark are not eligible to pass the subject by continuous assessment and must sit the repeat assessment exam.

The specific characteristics of the mid-terms are published on the Virtual Campus at the beginning of the course. However, amendments may be made, depending on student progress or as the result of other external factors. The tests and exams may contain a theoretical and/or a practical part and are flexible in terms of their format, i.e., they may consist of true/false questions, multiple-choice questions, fill-in-the-blank questions, short- or long-answer practical exercises, etc.

Students who have opted for continuous assessment and who complete the tests/problems and sit the first mid-term exam may thereafter renounce this assessment procedure up to and including the last day of teaching of the corresponding semester, by means of an email to the lecturer.

Students who fail to pass the continuous mode assessment are entitled to sit the repeat assessment exam.

Examination-based assessment

Students who do not sit the first mid-term exam are automatically transferred to the single mode of assessment.

The final examination for single assessment covers teaching blocks 1 to 6 and comprises theoretical and problem-solving questions.

All dates are set at the beginning of the course.

Repeat assessment

The repeat assessment examination follows the same procedure as that of single assessment.

All dates are set at the beginning of the course.

Reading and study resources

Check availability in Cercabib

Book

GARRISON, Ray H., NOREEN, Eric W., BREWER, Peter C. Managerial accounting. 14th ed. New York : McGraw-Hill/Irwin, 2012

Versió en línia (17th. ed., 2021)

HORNGREN, Charles T., DATAR, Srikant M., RAJAN, Madhav V. Contabilidad de costos : un enfoque gerencial. 14a ed. Neucalpan de Juárez, México : Pearson Educación de México, 2012

Catàleg UB

AMAT, Oriol...[et al.] Contabilidad de dirección para la toma de decisiones : contabilidad de gestión y de costes. MALLO, Carlos; ROCAFORT, Alfredo, editores. Barcelona : Profit, 2014

Catàleg UB