Temario y contenidos
Qué se trabaja en la asignatura
La asignatura desarrolla los sistemas de costes como herramienta de product costing, planning, control y decision making. El recorrido abarca la clasificación de costes, Cost-Volume-Profit, pricing, relevant costs, cost allocation y el diseño de un Activity-Based Costing (ABC) system basado en cost drivers.
1
Management and Cost Accounting
- Role and functions of management accounting
- General cost classifications, cost drivers and cost behavior
- Manufacturing costs, product and period costs, and direct and indirect costs
2
Inventory Costing and CVP
- Variable and absorption costing and their effect on financial statements
- Cost-Volume-Profit assumptions, break-even point and operating leverage
- Sales mix, contribution margin and gross margin
3
Pricing and Cost Management
- Pricing of products and services, cost-plus pricing and price-setting
- Target costing, target pricing, Kaizen costing and value engineering
- Using cost information in short- and long-term pricing decisions
4
Relevant Costs for Decisions
- Relevant and irrelevant costs and revenues
- Special orders, bottlenecks and opportunity cost
- Make-or-buy, insourcing, outsourcing and add-or-drop decisions
5
Product Costing and Allocation
- Actual costing, normal costing, job costing and process costing
- Purpose of cost allocation and departmental allocation
- Cost centers, customer profitability analysis and benchmarking
6
Activity-Based Costing
- Activity-Based Costing, cost hierarchies and cost drivers
- Traditional costing compared with ABC, undercosting and overcosting
- Activity-Based Management and customer profitability