Architecture

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  1. Anthony Research CG1-104-M

    An interactive exercise which encourages students to explore alternative designs for a job cost system. After studying the current cost system of a company students will simulate alternative approaches and monitor the effects on costs and profits. The material is based around four exercises:

    - cost behavior and the classification of costs
    - job cost systems
    - tracing of additional costs
    - alternative allocation bases

    Through a series of questions (with feedback) students are encouraged to explore tracing different costs and allocation bases to make comparisons.

    Academic Area:
    Cost Accounting & Management Control
  2. ¿Coste o Gasto? CG2-124-M

    Cost or Expense? is an interactive technical note with the overriding objective of clarifying the concepts of costs and expenses in a company. The documentation is based around a decision-making diagram which attempts to structure the classification process.

    An exercise section is included in which students can test their knowledge classifying elements for different types of companies. The material also includes a game where the student competes against the clock.

    Academic Area:
    Cost Accounting & Management Control
  3. Estilos de control de gestión CG2-123-M

    This interactive technical note allows students to learn about how different companies confront the challenge of management control. Managers of six different companies answer the same basic questions providing different points of views and solutions. A questionnaire helps students reflect on the different sectors indicators processes and structures.

    Academic Area:
    Cost Accounting & Management Control
  4. Estado de flujos de tesorería CG2-035-M

    This multimedia tutorial deals with cash flow statements and the methods for calculating cash flow: direct and indirect. It includes explanations and examples that help students to understand basic concepts, and a self-assessment test to reinforce their knowledge of the theory.

    There are also three case studies with Excel templates that offer immediate feedback to students, guiding them towards the solutions.

    Academic Area:
    Cost Accounting & Management Control
  5. Contabilidad de Gestión CG2-050-M

    A multimedia tutorial to highlight the importance of management accounting in business because it provides information for tactical and operational decision making: whether or not to manufacture a product, pricing, etc.

    The material is based on creating a fast-food company and is accompanied by interactive exercises and an on-line game called The Challenge in which students compete to attain the best score. The goal is to grasp the basic concepts of management accounting (target costs, types of costs, etc.), understand the relationship between a company and its costs, and discover the usefulness of management accounting in decision making and planning in a firm.

    Academic Area:
    Cost Accounting & Management Control
  6. El fondo de maniobra CG2-119-M

    Multimedia technical note that analyses the concepts of working capital, the operating fund requirements, and the method to calculate and interpret them. The objective is to show the importance of current assets as consumers of financial resources and why managers should know how to manage them appropriately.

    The material includes explanations with audios and animation that enable students to understand the basic concepts. There are also small examples, self-correcting exercises, and additional explanations that enable students to reinforce their acquired knowledge. There is also a small case study and a final exercise based on Excel templates that provide automatic feedback.

    Academic Area:
    Cost Accounting & Management Control
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