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Management Control

Code: 105769
Credits: 6
2026/2027
Degree programme Type Course
Accounting and Finances OB 3

Contact lecturer

Name :
Carme Casablancas Segura
Email :
carme.casablancas@uab.cat

Group languages

You can consult this information at the end of the document.

Prerequisites

It is recommended that the student has adequate knowledge of "Cost Accounting".

Objectives

Understand the concept and applications of the standard cost as a basic tool of the Planning and Budgetary Control.

Learn the basic tools of budgetary control.

Learn the basic tools for decision-making.

Understand the concept of decentralization. Learning how to calculate transfer pricings.

Understand the concept of quality in its different areas (product, company and environment). Learning how to calculate the cost of the quality of a product or service.

Get Balanced Scorecard system and ABC/ABM as other management tools.

Learning outcomes

  • CM39 (Design a quote for a company, assessing its implementation.) Design a quote for a company, assessing its implementation.
  • CM40 (Analyse costs, different calculation systems, costs as a tool for decision-making and new trends, for business and organisation management.) Analyse costs, different calculation systems, costs as a tool for decision-making and new trends, for business and organisation management.

Contents

Topic 1. Introduction

1. The business context.

2. Business Process Decisions.

3. Management Accounting: Information that Creates Value.

Topic 2. Standard Costing

1. Definition of the Standard Cost.

2. Objectives of the Standard Cost.

3. Advantages and disadvantages of using standard costs

4. Calculation of unit cost standard.

a. Standard cost of raw materials.

b. Standard cost of labor.

c. Standard cost of indirect industrial costs.

Topic 3. The budgeting process. Flexible Budget

1. The budgeting process.

2. Models for Budgeting and Control Systems.

3. he Flexible Budget process.

a. Preparing a Flexible Budget.

b. Flexible budget variances.

Topic 4. Decision-making in the short term

1. Using costs in decision making.

2. Relevant information for decision making.

3. Cost-Volume-Profit analysis.

4. Decision-Making about Products.

Theme 5. Transfer pricing. Decentralization.

1. The Decentralization concept.

2. Responsibility Centers and Evaluating Unit Performance.

3. Transfer pricing.

4. Type of transfer pricing.

Topic 6. Budgetary Control

1. Sales variances.

2. Industrial variances.

3. Other variances.

Topic 7. Other management tools

1. Total Quality and ContinuousImprovement. Cost of Quality.

2. The Balance Scorecard and Strategy map.

3. ABM system.

Learning activities and methodology

Title Hours ECTS Learning outcomes
Case tracking and analysis of problems 5 0.2 CM39, CM40
Tutoring of case studies and workin group 10 0.4 CM39, CM40
Practical sessions and problem solving 13 0.52 CM39, CM40
Theoretical lessons and discussion 32.5 1.3 CM39, CM40
Study and research for information 42.5 1.7 CM39, CM40
The development and resolutions of cases 40 1.6 CM39, CM40
Laboratory Practice 4 0.16 CM39, CM40

The teaching methodology is on-site, face-to-face.

 The teaching methodology is based on a combination of three types of activities:

  • Guided activity: theoretical and practical resolution (analysis) of cases.
  • Supervised activity: consisting attending tutorials and exercises with a ruled follow-up.
  • Individual autonomous activity: students' personal study (study of basic bibliography, readings, research information, etc.).

The reflective practice methodology is used for self-regulation and effective feedback processes are applied.

Annotation: within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.

Assessment

Continuous assessment activities

Title Weight Hours ECTS Learning outcomes
Work team 25% 0 0 CM39, CM40
Final test 50% 3 0.12 CM39, CM40
Laboratory Practice 25% 0 0 CM39, CM40

The completion of assessment activities is subject to the provisions set out in this course guide and in the "Policy of the School of Economics and Business on the Detection of Irregularities during Assessment Activities", which regulates the conditions under which assessment tasks are conducted and the procedures applicable in cases where indications of irregularities are detected. Students are encouraged to consult the policy.

This subject does not offer the option for comprehensive evaluation.

Evaluation

The student's assessment will be based on the following activities:

  1. Cases Group (25% of the total).
  2. 15% cases' resolution. Will be assessed based on a rubric.
  3. 10% Oral Defence (individual and group). Teacher assessment.
  4. Laboratory practices (25% of the total). The grade is computable if you get a score higher than 5 out of 10.
  5. 20% cases' resolution. Will be assessed based on a rubric.
  6. 5% feedback. Teacher assessment.
  7. Final Test (50% of the mark). The grade is computable if you get a score higher than 3.5 out of 10.

To pass the course the student should get her an aggregate grade not less than 4.9 out of 10.

Calendar of evaluation activities

The dates of the evaluation activities (midterm exams, exercises, assignments ...) will be announced well in advance during the semester.

The date of the final exam is scheduled in the assessment calendar of the Faculty.

\"The dates of evaluation activities cannot be modified, unless there is an exceptional and duly justified reason why an evaluation activity cannot be carried out. In this case, the degree coordinator will contact both the teaching staff and the affected student, and a new date will be scheduled within the same academic period to make up for the missed evaluation activity.\" Section 1 of Article 115. Calendar of evaluation activities (Academic Regulations UAB). Students of the Faculty of Economics and Business, who in accordance with the previous paragraph needto change an evaluation activity date must process the request by filling out an Application for exams' reschedule at https://eformularis.uab.cat/group/deganat_feie/application-for-exams-reschedule

Grade revision process

After all grading activities have ended students will be informed of the date and way in which the course grades will be published. Students will be also be informed of the procedure, place, date and time of grade revision following University regulations.

Retake Process

\"To be eligible to participate in the retake process, it is required for students to have been previously been evaluated for at least two thirds of the total evaluation activities of the subject.\" Section 3 of Article 112 ter. The recovery (UAB Academic Regulations). Additionally, it is required that the student to have achieved an average grade of the subject between 3.5and 4.8.

The date of the retake exam is posted in the calendar of evaluation activities of the Faculty. Students taking this exam and passing will get a grade of 5 for the subject. For the students that do not pass the retake, the grade will remain unchanged, and hence, will fail the course.

Irregularities in evaluation activities

Despite other disciplinary measures deemed appropriate, and in accordance with current academic regulations, \"whenever a student makes any irregularity that could lead to a significant variation in the grade of an evaluation activity, it will be graded with a 0, regardless of the disciplinary process that can be instructed. In case of occurrence of various irregularities in the evaluation of the same subject, the final grade of this subject will be 0\". Section 10 of Article 116. Results of the evaluation. (UAB Academic Regulations).

Not assessable

According to point 9 of article 266 of the UAB Academic Regulations, when it is considered that the student has not been able to provide sufficient evidence of assessment, the subject will be classified as not assessable.

Use of AI

For this subject, the use of Artificial Intelligence (AI) technologies is permitted exclusively for support tasks. Students must clearly identify which parts of their Final Degree Project have been generated using these technologies, specify the tools used, and include a critical reflection on how they have influenced both the development process and the final outcome of the project. Failure to disclose the use of AI in this assessed activity will be considered a breach of academic integrity and may result in a partial or total reduction of the grade awarded for the Final Degree Project, or more severe disciplinary measures in cases of serious misconduct. The use of AI is not allowed in exams.


Bibliography

Alvarez López, J. J; Amat i Salas, O; Ripoll Feliu, Vicente.“Contabilidad de Gestión Avanzada: Planificación, control y experiencias prácticas”. España, 1996.

Brian Plowman. Activity Based Management: Improving Processes and Profitability. Taylor and Francis, 2017. https://ebookcentral-proquest-com.are.uab.cat/lib/uab/detail.action?pq-origsite=primo&docID=3002196

Giménez, C., Kaplan, R., Mallo, C., & Meljem, S. (2005). Contabilidad de costos y estratégica de gestión. España: Prentice.

Horngren, C. T., Bhimani, A., Datar, S. M., Foster, G., & Horngren, C. T. (2002). Management and cost accounting. Harlow: Financial Times/Prentice Hall. https://ebookcentral.proquest.com/lib/uab/detail.action?docID=5763136

Kaplan, R. S., & Norton, D. P. (2002). Cuadro de mando integral: the Balanced Scorecard. Gestión 2000.

McNair-Connolly, C. J. Value Creation in Management Accounting Using Information to Capture Customer Value / CJ McNair-Connolly ... [et Al.]. 1st ed. New York, N.Y.] (222 East 46th Street, New York, NY 10017): Business Expert Press, 2013. https://ebookcentral-proquest-com.are.uab.cat/lib/uab/detail.action?pq-origsite=primo&docID=1209526

Oriol i Salas Amat, & Soldevila, P. (2010). Contabilidad y gestión de costes. Profit editorial.

Sadkowski, Wojciech, and Piotr Jedynak. Quality Management and Accounting in Service Industries : a New Model of Quality Cost Calculation / Wojciech Sadkowski, Piotr Jedynak. First edition. New York: Taylor & Francis, 2022. https://library.oapen.org/bitstream/20.500.12657/54327/1/9781000610833.pdf

Schuster, Peter, Mareike Heinemann, and Peter Cleary. Management Accounting / Peter Schuster, Mareike Heinemann, Peter Cleary. Cham, Switzerland: Springer, 2021.https://link-springer-com.are.uab.cat/book/10.1007/978-3-030-62022-6

UAB: Material available at the Aula Moodle.

Software

Excel will be used as a spreadsheet.

Course groups and languages

The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE

Type of teaching Group Language Semester Shift
(TE) Theory 10 Catalan second semester morning-mixed
(TE) Theory 50 Catalan second semester afternoon
(PAUL) Classroom practices 101 Catalan second semester morning-mixed
(PLAB) Practical laboratories 101 Catalan second semester morning-mixed
(PAUL) Classroom practices 501 Catalan second semester afternoon
(PLAB) Practical laboratories 501 Catalan second semester afternoon