Code: F15D-PP-PR-01.

04
Version: 12
SYLLABUS Date: 19/01/2024
Page: 1

FACULTY OF CIENCIAS EMPRESARIALES

PROGRAM OF CONTABILIDAD
SYLLABUS OF MANAGEMENT ACCOUNTING

I. GENERAL INFORMATION

1.1 Academic Unit or Program: CONTABILIDAD

1.2 Modality of Studies: IN CLASSROOM
1.3 Academic semester: 202401
1.4 Study cycle: VII
1.5 Requirements: FINANCIAL ANALYSIS FOR DECISION-MAKING(DEDE618)
1.6 Type of Course: Required
1.7 Number of Credits: 4.0
1.8 Duration: 16 weeks (01/04/2024 - 15/07/2024)
1.9 No. of total hours: 80.00 (48.00 Theory y 32.00 Practice)
(80.00 face-to-face y 0.00 virtual )
Theory (Presencial: 48.00 horas - Virtual: 0.00 horas)
Practice (Presencial: 32.00 horas - Virtual: 0.00 horas)
1.10 Professor(s) / Virtual Tutor(s):

II. COMPETENCYS GRADUATE PROFILE

This syllabus contributes to the following competencies of the graduate profiledo:

SPECIFIC COMPETENCIES

Manages the accounting process of an organization to generate useful financial information in managerial decision making, with social responsibility.

GENERIC COMPETENCE

Applies fundamentals and strategies of critical and creative thinking to interpret, understand, and propose innovative alternatives to problems or needs that arise in
the personal, academic, social, and business spheres.

III. SUMARY

Curricular experience of the specialty area, of a theoretical-practical and mandatory nature. Its purpose is to use financial and non-financial information in the
management of organizations. It covers the following aspects: Relevance of costs and the decisionmaking process, strategic accounting and management control.

IV. ACADEMIC PROGRAMMING

CROSS-CUTTING THEMES

Entrepreneurship

4.1 FIRST UNIT: Relevance of costs and the decision-making process

4.1.1. DURACIÓN: 5 Sessions (01/04/2024 - 04/05/2024)

LEARNING OUTCOME:

Explains the approach to relevant costs in organizations, according to the general theory of management accounting..

ATTITUDE:

social commitment

EVIDENCE OF
SESSION CONTENTS / DIDACTIC STRATEGIESS DIDACTIC STRATEGIES
LEARNING
1 Companies today. Organizational structure of companies. Cooperative learning Forum: Internal and external

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Elaboró Docente y Desarrollo Revisó Responsable del SGC Aprobó Vicerectorado Académico
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analysis of companies
2 Management reports for internal use by activities, distribution of indirect costs Cooperative learning Indirect costs qualified practice
and operating expenses (ABC Costs).
3 Costs in relevant information for decision making. Study of cases Forum: Costs for decision
making
4 Cost Management and Pricing Weighting of competing customers and costs. Case study Qualified practice costs and
Direct Costing and Absorption Costing. pricing
5 Balance Point Analysis –Sensitivity analysis. – Volume-Profit Cost in a company Problem-based learning Partial Exam I
that manufactures various products.

4.2 SECOND UNIT: Accounting strategic

4.2.1. DURACIÓN: 5 Sessions (06/05/2024 - 08/06/2024)

LEARNING OUTCOME:

Analyzes the decision-making process in organizations, according to the relevant costs approach

ATTITUDE:

Social commitment

EVIDENCE OF
SESSION CONTENTS / DIDACTIC STRATEGIESS DIDACTIC STRATEGIES
LEARNING
6 Balanced scorecard - business management control Balance Scorecard. Case study Practical cases
7 Main decisions in the short term. Statement of Financial Situation and Projected Case study Forum
Results - Budget base for decision making.
8 Projected Statement of Financial Situation - cases Projected Statement of Results. Case study Report of projected states.
9 Decision making aimed at improving profitability in the short and long term. Cooperative learning Practical cases
10 Partial examination ii examination of backwards or recovery (EP I) Partial examination ii Partial examination ii
examination of backwards or
recovery (EP I)

4.3 THIRD UNIT: Management control

4.3.1. DURACIÓN: 6 Sessions (10/06/2024 - 20/07/2024)

LEARNING OUTCOME:

Design financial management control systems in organizations, using the BSC approach

ATTITUDE:

Responsibility

EVIDENCE OF
SESSION CONTENTS / DIDACTIC STRATEGIESS DIDACTIC STRATEGIES
LEARNING
11 Definitions of the management control of a company. Presentation and Cooperative learning Report in English.
presentation of report in English.
12 Conditions in which decisions are made. Study of cases Forum: Certainty and
uncertainty
13 Functions and processes applied to management control in companies. Cooperative learning Practical cases
14 Objectives of business management control that help optimize decision-making Cooperative learning Practical cases
in the direction of the company.
15 Financial and operational control management. Through management control. Case study Report
16 Final examination examination of backwards or recovery (EP II) Final examination examination Final examination
of backwards or recovery (EP

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II)

V. RESOURCES AND MATERIALS

Media:
Trilce platforms, Zoom platform and virtual learning platform Blackboard Learn Ultra Padlet, canvas, etc.
Materials:
Texts for consultation and research: Specified in the bibliography. Apa Manual (version 7).
Audiovisual and computer material: videos, photographs, word processor, spreadsheet, slide presenter or others. Equipment: calculator, laptop, computer, printer,
smartphones, modem, webcam and headphones with microphone.
Others: Internet connection.
English text.
Blackboard ally.

VI. EVALUATION

6.1. GRADING CHART

EVIDENCE OF UNIT
UNIDAD CODE WEIGHTING EVALUATION TOOL
LEARNING DISTRIBUTION
1 Forum FO 30 % 30 % Rubric
Practical cases PC 40 % Development test
Partial Exam I EP 30 % Development test
2 Practical cases PC 30 % 30 % Development test
Forum FO 20 % Rubric
Report IN 20 % Rubric
Partial examination ii EP 30 % Development test
3 Report in English. II 10 % 40 % Rubric
Forum FO 10 % Rubric
Practical cases PC 30 % Development test
Report IN 20 % Rubric
Final examination EF 30 % Development test

6.2. AVERAGES

FIRST UNIT (X1) SECOND UNIT (X2) THIRD UNIT (X3)

X1 = 0.30*FO+ 0.40*PC+ X2 = 0.30*PC+ 0.20*FO+ X3 = 0.10*II+ 0.10*FO+

0.30*EP 0.20*IN+ 0.30*EP 0.30*PC+ 0.20*IN+ 0.30*EF

FINAL (XF)

XF = 0.30*X1+ 0.30*X2+ 0.40*X3

6.3. APPROVAL REQUIREMENTS

The vigesimal rating scale is used; The minimum passing grade is 11.
Only in the final average the fraction equivalent to or greater than 0.5 will be rounded to the next higher digit 30% of unjustified absences disqualifies the student to
take the final evaluation.
Non-attendance at practices or unjustified exams will be graded (00).
The student who for some reason did not take one of the partial exams, may take them in the delayed exam period, in case of absence will be graded with zero (00).
The student will have the right to take only one exam, regardless of their status as a substitute or laggard.

VII. BIBLIOGRAPHY
Centro de Formación
Elaboró Docente y Desarrollo Revisó Responsable del SGC Aprobó Vicerectorado Académico
de Contenidos

Nota: Cualquier documento impreso diferente del original, y cualquier archivo electrónico que se encuentren fuera del campus virtual Trilce serán considerados como COPIA NO CONTROLADA.
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Version: 12
SYLLABUS Date: 19/01/2024
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VIII. BIBLIOGRAPHY

Library code BOOKS, JOURNALS, ARTICLES, THESES, WEB PAGES

Digital Books
Digital Books Álvarezdardet Espejo María Concepción-Gutiérrez Hidalgo Fernando-Biedma López Estíbaliz-Gómez Ruiz Laura
María-Naranjo Gil David-Ramírez García Carolina-Ramón Jerónimo Juan Manuel-Sánchez Vázquez José Manuel-
Torre Martínez Rubén Jesús De La. (2009). Contabilidad de gestión cálculo de costes ([1a ed.]). Ediciones Pirámide. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/175ppoi/alma991001040469707001
Digital Books Amat Salas Oriol-Aznar Alarcón Pedro-Mallo Rogríguez Carlos-Rocarfort Nocolau Alfredo-Bentabol Amparo. (2014).
Contabilidad de dirección para la toma de decisiones contabilidad de gestión y de costes ([1a ed.]). Profit Editorial. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/175ppoi/alma991001202899707001
Digital Books Berrío, D., & Castrillon, J. (2008). Costs to manage manufacturing organizations (2nd ed.). Northern University.
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/ghjb9a/alma991002885104607001
Digital Books Burney, L. L. (2020). Advances in Management Accounting. Emerald Publishing Limited.
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_proquest_miscellaneous_244745 8598
Digital Books Fernández Torres, I. M., & Solano Jara, F. (2020). Sistema de control interno y la gestión de inventarios en la Empresa
Corporación de Fabricación y Ferretería S.A.C, Chiclayo. Universidad César Vallejo.
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/175ppoi/alma991002878664607001
Digital Books Gago, M. . M. (2021). Contabilidad de costos y estratégica de gestión. Garceta grupo editorial.
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/175ppoi/alma991002893825307001
Digital Books How Qualitative Research Can Infuse Teaching in Accounting: Qualitative Research in Accounting & Management.
(2019). Emerald. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_askewsholts_vlebooks_9781839099175
Digital Books Jiménez Montañés, M. A. (2017). Supuestos de contabilidad de gestion. Editorial Tébar Flores. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_digitalia_books_DIGTEBAR0132
Digital Books Lawson, R. A. (2020). Management Accounting Case Book: Cases from the IMA Educational Case Journal (1st
edition). John Wiley & Sons, Incorporated. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_askewsholts_vlebooks_9781119724551
Digital Books Lyly-Yrjänäinen, J., Suomala, P., Laine, T., & Mitchell, F. (2018). Interventionist Management Accounting Research:
Theory Contributions with Societal Impact (1st ed.). Routledge. https://doi.org/10.4324/9781315316161 "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_openaire_primary_doi_dedup_fb7b1e69
b4e246e2f6ff60a388e05504
Digital Books Mallo Rodríguez, C., Gago Areces, M., & Meljem Enríquez de Rivera, S. (2018). Cost accounting and
strategicmanagement. Egret.
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/ghjb9a/alma991002893825307001
Digital Books Raef A. Lawson. (2020). Management Accounting Case Book. Wiley. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_proquest_ebookcentral_EBC635415
Digital Books Ramírez Peña, L. A. (Ed.). (2016). Temas de contabilidad de gestion. Ediciones USTA. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/175ppoi/alma99100288861620700
Digital Books Toro Lopez, FJ (2016). ABC Costing and Budgeting: Tools for Productivity (2nd ed.).
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/1qg2vdo/alma991000477279707001
Digital journals
Digital journals Chibili, M. N. (2016). Basic Management Accounting for the Hospitality Industry (2nd ed.). Routledge.
https://doi.org/10.4324/9781003022305 "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_proquest_ebookcentral_EBC5986687
Digital journals Diomedes Tapia. (2014). Contabilidad de gestión para el sector portuario marítimo y fluvial. Ecoe Ediciones. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_proquest_ebookcentral_EBC4909
Digital journals García, P. H., García, V. H., & Flores, E. R. (2023). Herramientas tradicionales y contemporáneas de la contabilidad de
gestión como base para la toma de decisiones. Institut de socio-économie des entreprises et des organisations (Écully,
Rhône). recherches en sciences de gestion, 156, 151–173. "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_proquest_journals_2843445841
Digital journals Oviedo-Pino, J. I., Narváez-Castillo, V. P., & Ruiz-Muñoz, E. Y. (2019). Tensiones de la contabilidad de gestión en el
marco del capitalismo cognitivo. Contaduría Universidad de Antioquia, 74, 35–57.
https://doi.org/10.17533/udea.rc.n74a01 "
https://ucv.primo.exlibrisgroup.com/permalink/51UCV_INST/p5e2np/cdi_doaj_primary_oai_doaj_org_article_65a
a3f0c613b4742864832fc84b21fc8

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Elaboró Docente y Desarrollo Revisó Responsable del SGC Aprobó Vicerectorado Académico
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Digital journals Quintanilla-Ortiz, D. A., & Díaz-Jiménez, M. A. (2019). Una revisión conceptual y de aplicación de la contabilidad de
gestión en el sector público. Contaduría Universidad de Antioquia, 74, 35–57.
https://doi.org/10.17533/udea.rc.n74a02 "
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a387cbf3f4537a79fd24fdcb7c755
Digital journals Ramirez Padilla, DN (2018). Management Accounting A Strategic Approach to Compete/ $c.McGraw-Hill
Interamericana Publishers, SA de CV
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Digital journals Solano Campos, M., Ruíz Gómez, A., Mucha Paitan, A., Alatrista Liñan, D., Villanueva Llanos, A., Pelaez Rodriguez,
T., & Atilano Chávez, J. (2020). Costo de producción en empresas agrícolas de Casma fundamentado en Normas
Internacionales de Contabilidad. YACHAQ, 3(1), Pág. 10-22.
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Digital journals Suárez, J. D. A., & Mejía, V. C. (2021). Contabilidad de gestión y regímenes de poder: revisión de la literatura y
reflexión crítica sobre los eufemismos de los sistemas de costos en las organizaciones. Innovar?: revista de ciencias
administrativas y sociales, 31(82), 45–64. https://doi.org/10.15446/innovar.v31n82.98427 "
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Digital journals Suarez, J. D. A., & Mejia, V. C. (2021). Contabilidad de gestión y regímenes de poder: revisión de la literatura y
reflexión crítica sobre los eufemismos de los sistemas de costos en las organizaciones/MANAGEMENT
ACCOUNTING AND POWER REGIMES: LITERATURE REVIEW AND CRITICAL REFLECTION ON THE
EUPHEMISMS OF COSTING SYSTEMS IN ORGANIZATIONS/GESTÃO CONTÁBIL E REGIMES DE
PODER: REVISÃO DA LITERATURA E REFLEXÃO CRÍTICA SOBRE OS EUFEMISMOS DOS SISTEMAS
DE CUSTOS NAS ORGANIZAÇÕES/LA COMPTABILITÉ DE GESTION ET LES RÉGIMES DE POUVOIR:
UNE REVUE D. Innovar?: revista de ciencias administrativas y sociales, 31(82), 45-. https://doi.org/10.15446/inno-
var.v31n82.98427 "
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Digital journals Vargas-González, C. (2023). Lo digital en la contabilidad de gestión: una propuesta para la intervención en los
currículos de contaduría pública. Revista Activos, 20(2). https://doi.org/10.15332/25005278.8626 "
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088f91478410ba3b49d0269b87f24

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