Economic valuation of the internal distribution of resources in the firm. Scope of cost accounting and its interrelationship with financial accounting. Cost definition and classification. Components of the cost of the product; raw material, labor, and overhead. Classification, location, and cost allocation leading to the acquisition of the production cost. Analysis of different cost accounting systems.
Acquire the necessary knowledge through the study of the internal and external accounting rules with which to implement a system of internal accounting information with which to calculate the cost of products and services as well as accounting tools introduced in planning and budgeting, from which to analyze the economic, financial and future assets of the organization.
The professional will be able to face the problems and situations that are submitted within the domestic sphere of the organization, developing real internal financial statements that enable accounting analysis thereof, and evaluate the result within the company and its ability to generate profits.
Acquire the skills necessary to design an application that will serve as a tool to conduct an internal analysis of the company and the surrounding environment, evaluating its future prospects based on their strengths and weaknesses, enabling it to take decisions for, firstly, make efficient management of resources, processes and areas of it and, secondly, to ensure the viability and future survival of the organization and to the uncertainty that characterizes the market competitiveness.
Methodology and grading
Matters under consideration
Agenda published on the website of the subject.
It will consist of 2 parts:
1. Continuous assessment. The second day with teaching after completing the explanation of each teaching unit is individually performed three self-assessment tests. The results will be discussed in groups in class.
2. Final exam. It will consist of 2 parts:
2.1. Course. The student will have to determine the production cost, develop the analytical results account and make seat changes in inventories.
2.2. Test. It is not mandatory for the student who carried out the continuous assessment. The student who had done this and continuous assessment implies renouncing the mark and accept the mark of the final test.
It will consist of 2 parts:
1. Continuous assessment. The maximum score is 2 points. Each self-assessment test will consist of a series of questions with four options, where three wrong answers subtract correctly. Only one option is valid. The test is deemed to be approved or suspended when its weighting in the final grade, regardless of the rating. The results discussed in groups in class may downgrade.
2. Final exam. It will consist of two parts:
2.1. Course. The maximum score is 8 points and depend on the degree of completion of the course, the number of errors made and the importance of those errors.
2.2. Test. The maximum score is 2 points. It will consist of 10 multiple choice questions with four options, where three wrong answers subtract correctly. Only one option is valid.
To pass the course and add the qualification of the continuous evaluation or final test is necessary to obtain a rating of 4 points in the course of the final exam, rated from 0 to 10 points.
Students who have completed continuous assessment or final test will be saved for subsequent calls note.
Pen, chart of accounts of the PGC and calculator.