Temario de la asignatura
Estos bloques orientan el estudio. Adaptamos las clases al programa y al material que estés trabajando.
1
Review of management and cost accounting
- Cost concepts and cost behaviour
- Relevant information for decisions
2
Introduction to management-control systems
- Planning and control cycle
- Organisational and behavioural considerations
3
Responsibility centres
- Cost, revenue, profit and investment centres
- Accountability and controllability
4
Transfer-pricing decisions
- Market, cost and negotiated prices
- Divisional incentives and goal congruence
5
Planning and budgeting
- Operating and financial budgets
- Coordination and target setting
6
Flexible budgets and variance analysis
- Adjustment to actual activity
- Price, quantity and efficiency variances
7
Performance measurement
- Financial and non-financial measures
- Return on investment and residual income
8
Balanced scorecard
- Financial, customer, process and learning perspectives
- Strategic objectives, indicators and targets