ACCO 506. Cost Accounting. Contabilidad de Costo

Transcripción

1 Sistema Universitario Ana G. Méndez School for Professional Studies Florida Campuses Universidad del Este, Universidad Metropolitana, Universidad del Turabo ACCO 506 Cost Accounting Contabilidad de Costo Sistema Universitario Ana G. Méndez, 2007 Derechos Reservados. Ana G. Méndez University System, All rights reserved.

2 ACCO 506 Cost Accounting 2 TABLA DE CONTENIDO/TABLE OF CONTENTS Página/Page PRONTUARIO... 3 STUDY GUIDE... 8 WORKSHOP ONE TALLER DOS WORKSHOP THREE TALLER CUATRO WORKSHOP FIVE-TALLER CINCO ANEJO A/APPENDIX A ANEJO B/APPENDIX B ANEJO C/APPENDIX C ANEJO D/APPENDIX D ANEJO E/APPENDIX E ANEJO F/APPENDIX F ANEJO G /APPENDIX G ANEJO H/ APPENDIX H ANEJO I/APPENDIX I ANEJO J/APPENDIX J ANEJO K/APPENDIX K ANEJO L/APPENDIX L ANEJO M/APPENDIX M ANEJO N/APPENDIX N ANEJO O/APPENDIX O... 46

3 ACCO 506 Cost Accounting 3 Prontuario Título del Curso: Contabilidad de Costo Codificación: ACCO 506 Duración: 5 semanas (3 créditos) Pre-requisito: ACCO 503 Descripción: Análisis y aplicaciones de técnicas de contabilidad de costos en funciones gerenciales para la planificación, control y la toma de decisiones correctas. Determinar costos y entender los sistemas de control interno de la gerencia que está a cargo del inventario de materia prima, labor y los costos de manufactura. Análisis del modelo costo-volumen-ganancias, presupuesto operacional, costos variables, costo estándar, y de las varianzas. Se utilizarán aplicaciones Excel y otros programas, y estudios de casos. Objetivos Generales: Al finalizar el curso, el/la estudiante estará preparado(a) para: 1. Reconocer el campo de la contabilidad de costos y todos sus fundamentos. 2. Practicar y registrar transacciones económicas. Analizar el modelo de Costo-Volumen-Ganancias. 3. Identificar que es Job Costing, Spoilage (Mercancía Dañada), Rework (Hacerlo de Nuevo o Arreglarla), Scrap (Residuo), Joint Products, By Products y describir los elementos de un sistema de control interno. 4. Reconocer las herramientas para planificar y las relacionadas con el control. Entender la información de costos que se necesita para la toma de decisiones. 5. Entender la distribución de costos e ingresos, JIT y los sistemas de control de la gerencia y el por qué de las decisiones para invertir. Reconocer los métodos para la valoración y estimación del inventario.

4 ACCO 506 Cost Accounting 4 Textos y Recursos: Horngren, C. T., Datar, S. M., & Foster, G.. (2007). Cost Accounting: A Managerial Emphasis. Pearson-Prentice Hall: Upper Saddle River, NJ. Referencias y material suplementario: Polimeni, R., (última edición). Cost Accounting, Concepts and Applications Bazley, N., (última edición). Intermediate Accounting Revistas profesionales: The Journal of Accountancy. Journal of International Accounting, Auditing and Taxation Internal Auditor Internet: Evaluación: Prueba parcial (Taller 3) 10% Examen o Actividad Final de Avalúo 20% Asistencia/Participación activa en clase 20% Trabajos Escritos/Ensayo 10% Mapas Conceptuales 10% Ejercicios/Preguntas 10% Portafolio 20% Total 100% Curva de evaluación: A B C D F Nota: Si por alguna razón no puede acceder las direcciones electrónicas ofrecidas en el módulo, no se limite a ellas. Existen otros motores de

5 ACCO 506 Cost Accounting 5 búsqueda y sitios Web que podrá utilizar para la búsqueda de la información deseada. Entre ellas están: El/la facilitador(a) puede realizar cambios a las direcciones electrónicas y/o añadir algunas de ser necesario.

6 ACCO 506 Cost Accounting 6 Filosofía y Metodología Educativa Este curso está basado en la teoría educativa del Constructivismo. Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de que, reflexionando a través de nuestras experiencias, podemos construir nuestro propio conocimiento sobre el mundo en el que vivimos. Cada uno de nosotros genera nuestras propias reglas y métodos mentales que utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto, es simplemente el proceso de ajustar nuestros modelos mentales para poder acomodar nuevas experiencias. Como facilitadores, nuestro enfoque es el mantener una conexión entre los hechos y fomentar un nuevo entendimiento en los estudiantes. También, intentamos adaptar nuestras estrategias de enseñanza a las respuestas de nuestros estudiantes y motivar a los mismos a analizar, interpretar y predecir información. Existen varios principios para el constructivismo, entre los cuales están: 1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje debe comenzar con situaciones en las cuales los estudiantes estén buscando activamente construir un significado. 2. Significado requiere comprender todas las partes. Y, las partes deben entenderse en el contexto del todo. Por lo tanto, el proceso de aprendizaje se enfoca en los conceptos primarios, no en hechos aislados. 3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar dichos modelos. 4. El propósito del aprendizaje, es para un individuo, el construir su propio significado, no sólo memorizar las contestaciones correctas y repetir el significado de otra persona. Como la educación es intrínsecamente interdisciplinaria, la única forma válida para asegurar el aprendizaje es hacer del avalúo parte esencial de dicho proceso, asegurando que el mismo provea a los estudiantes con la información sobre la calidad de su aprendizaje. 5. La evaluación debe servir como una herramienta de auto-análisis.

7 ACCO 506 Cost Accounting 7 6. Proveer herramientas y ambientes que ayuden a los estudiantes a interpretar las múltiples perspectivas que existen en el mundo. 7. El aprendizaje debe ser controlado internamente y analizado por el estudiante.

8 ACCO 506 Cost Accounting 8 Study Guide Course Title: Cost Accounting Code: ACCO 506 Length: 5 Weeks (3 credits) Prerequisite: ACCO 503 Description: The analysis and application of cost accounting techniques in managerial functions related to the correct planning, control and decision making. This class will help students determine costs and understand managerial internal control systems which are in charge of raw material, labor and manufacturing costs. Additionally, it will cover the analysis of the cost-volume-profit model, operational budget, break-even point, variable costs, standard costs and variances. Microsoft Excel and other software applications and case studies will be used. General Objectives: At the end of the class, the student will be able to: 1. Recognize the field of cost accounting and its foundations. 2. Practice and register economic transactions. Analyze the cost-volumeprofit model. 3. Identify what Job Costing, Spoilage, Rework, Scrap, Joint Products, byproducts are and describe the elements of an internal control system. 4. Recognize the Tools to plan and the one related to control. Understand the information needed for a good decision making in cost accounting. 5. Understand the distribution of costs and income, JIT and Management control Systems. Recognize the methods available to value and estimate inventory. Text and Resources: Horngren, C. T., Datar, S. M., & Foster, G.. (2007). Cost Accounting: A Managerial Emphasis. Pearson-Prentice Hall: Upper Saddle River, NJ.

9 ACCO 506 Cost Accounting 9 References and Supplementary Materials: Polimeni, R., (last edition). Cost Accounting, Concepts and Applications Bazley, N., (last edition). Intermediate Accounting Professional Magazines: The Journal of Accountancy. Journal of International Accounting, Auditing and Taxation Internal Auditor Internet: Assessment: Partial Test or Assessment (Workshop 3) 10% Exam or Final Assessment Activity 20% Participation and Class Attendance 20% Written Assignments/Essay 10% Concept Maps 10% Exercises/Questions 10% Portfolio 20% Total 100% Grade: A B C D F Description of Course Policies 1. This course follows the Sistema Universitario Ana G. Méndez Dual-Language Discipline-Based Immersion Model designed to promote each student s development as a Dual Language Professional. Workshops will be facilitated in English and Spanish, strictly using the 50/50 model. This means that each workshop will be conducted entirely in the language specified. The language

10 ACCO 506 Cost Accounting 10 used in the workshops will alternate to insure that 50% of the course will be conducted in English and 50% in Spanish. To maintain this balance, the course module may specify that both languages will be used during the fifth workshop, dividing that workshop s time and activities between the two languages. If students have difficulty with asking a question in the target language in which the activity is being conducted, students may choose to use their preferred language for that particular question. However, the facilitator must answer in the language assigned for that particular day. This should only be an exception as it is important for students to use the assigned language. The 50/50 model does not apply to language courses where the delivery of instruction must be conducted in the language taught (Spanish or English only). 2. The course is conducted in an accelerated format and requires that students prepare in advance for each workshop according to the course module. Each workshop requires an average ten hours of preparation but could require more. 3. Attendance at all class sessions is mandatory. A student that is absent to a workshop must present the facilitator a reasonable excuse. The facilitator will evaluate if the absence is justified and decide how the student will make up the missing work, if applicable. The facilitator will decide on the following: allow the student to make up the work, or allow the student to make up the work and assign extra work to compensate for the missing class time. Assignments required prior to the workshop must be completed and turned in on the assigned date. The facilitator may decide to adjust the grade given for late assignments and make-up work. 4. If a student is absent to more than one workshop the facilitator will have the following options: a. If a student misses two workshops, the facilitator may lower one grade based on the students existing grade. b. If the student misses three workshops, the facilitator may lower two grades based on the students existing grade.

11 ACCO 506 Cost Accounting Student attendance and participation in oral presentations and special class activities are extremely important as it is not possible to assure that they can be made up. If the student provides a valid and verifiable excuse, the facilitator may determine a substitute evaluation activity if he/she understands that an equivalent activity is possible. This activity must include the same content and language components as the oral presentation or special activity that was missed. 6. In cooperative activities the group will be assessed for their final work. However, each member will have to collaborate to assure the success of the group and the assessment will be done collectively as well as individually. 7. It is expected that all written work will be solely that of the student and should not be plagiarized. That is, the student must be the author of all work submitted. All quoted or paraphrased material must be properly cited, with credit given to its author or publisher. It should be noted that plagiarized writings are easily detectable and students should not risk losing credit for material that is clearly not their own (see Academic Honesty Policy). 8. If the Facilitator makes changes to the study guide, such changes should be discussed with and given to students in writing at the beginning of the first workshop. 9. The facilitator will establish a means of contacting students by providing an address, phone number, hours to be contacted and days. 10. The use of cellular phones is prohibited during sessions; if there is a need to have one, it must be on vibrate or silent mode during class session. 11. Children or family members that are not registered in the course are not allowed to the classrooms. 12. All students are subject to the policies regarding behavior in the university community established by the institution and in this course. Note: If for any reason you cannot access the URL s presented in the module, do not stop your investigation. There are many search engines

12 ACCO 506 Cost Accounting 12 and other links you can use to search for information. These are some examples: The facilitator may make changes or add additional web resources if deemed necessary.

13 ACCO 506 Cost Accounting 13 Teaching Philosophy and Methodology This course is grounded in the learning theory of Constructivism. Constructivism is the philosophy of learning founded on the premise that, by reflecting on our experiences, we construct our own understanding of the world in which we live. Each of us generates our own rules and mental models, which we use to make sense of our experiences. Learning, therefore, is simply the process of adjusting our mental models to accommodate new experiences. As teachers, our focus is on making connections between facts and fostering new understanding in students. We will also attempt to tailor our teaching strategies to student responses and encourage students to analyze, interpret and predict information. There are several guiding principles of constructivism: 1. Learning is a search for meaning. Therefore, learning must start with the issues around which students are actively trying to construct meaning. 2. Meaning requires understanding wholes as well as parts. And parts must be understood in the context of wholes. Therefore, the learning process focuses on primary concepts, not isolated facts. 3. In order to teach well, we must understand the mental models that students use to perceive the world and the assumptions they make to support those models. 4. The purpose of learning is for an individual to construct his or her own meaning, not just memorize the "right" answers and regurgitate someone else's meaning. Since education is inherently interdisciplinary, the only valuable way to measure learning is to make the assessment part of the learning process, ensuring it provides students with information on the quality of their learning. 5. Evaluation should serve as a self-analysis tool. 6. Provide tools and environments that help learners interpret the multiple perspectives of the world. 7. Learning should be internally controlled and mediated by the learner.

14 ACCO 506 Cost Accounting 14 Workshop One Specific Objectives: At the end of this workshop the student will be able to: 1. Recognize the difference between cost accounting, managerial accounting and financial accounting. 2. Identify the uses and benefits of cost accounting. 3. Determine how accounting directly affects company s decisions. 4. Describe how accounting management fits within the structure of an organization. 5. Understand and apply the principles and rules of the Accounting s Code of Ethics. Language Objectives 1. Students will read about Cost Accounting in Management and will be able to summarize major ideas related to the topic. 2. Students will verbally express themselves in the language of the workshop and will use correct accounting vocabulary. 3. Students will listen to information shared in class and will be able to write in English using appropriate grammatical structures, syntax and verbs URLs Mary_Farm_Case_Study.pdf (entre dirección de correo electrónico para recibir el curso) Assignments before Workshop One

15 ACCO 506 Cost Accounting Find a cost accounting textbook and read the introductory chapter. You can also visit the links provided in the URLs section or the Learning Resource Center. 2. Find the definition of cost accounting, its benefits and be prepared to discuss them in class. 3. Find a newspaper, magazine or journal article related to cost accounting. Prepare a three paragraphs summary and bring it to the classroom for discussion. Remember, plagiarism is against our institution s policies. 4. Do a research and find the definitions of Management Accounting, Financial Accounting, Cost Accounting, and Cost Management.. Compare and contrast all of them. Make sure to bring the information with you to the class. 5. Visit the following website and listen to cost accounting employments 6. Prepare a PowerPoint presentation about cost accounting and its benefits. Activities 1. The facilitator will start the class with an icebreaker activity, 2. The facilitator will discuss the module and methods of assessment to be used including the portfolio requirements. The use of the Student s Weekly Progress Record Sheet (Appendix A) will be explained. A student representative will be selected. 3. The facilitator will discuss the assignments and will clarify any doubts. 4. The facilitator will explain the definition of Cost Accounting and its uses. He/she will discuss with the students about different job opportunities in the field and the different sectors that use accounting information. 5. Students will meet in groups to discuss the differences between Management Accounting, Financial Accounting, Cost Accounting, and Cost Management. 6. Two volunteers will show their presentation to the rest of the class. Remember, class participation is part of the final grade.

16 ACCO 506 Cost Accounting The students and the facilitator will discuss the importance of cost accounting for a business. 8. The facilitator will bring a case study (CS) related to cost accounting. He/she will discuss the CS and will clarify any doubts. 9. Students will meet in groups and will answer the case study questions. At the end of this activity, students will share their answers with the rest of the class. 10. Every student will make a quick discussion about the article they summarized. 11. The facilitator will show and explain different cost accounting exercises. 12. The class will be divided in two or more groups. Each group will create a fictitious company. Groups will meet and discuss how a cost accountant will benefit their company. One member of the group will share these findings with the rest of the class. Hand in a report of this activity to the facilitator. 13. The facilitator will discuss the assignments for the second workshop. 14. The facilitator will provide the questions, exercises or practical problems for next assignment. Assessment Activity 1. Reflexive diary: explain the importance of cost accounting and its implications in the accounting profession (see Rubric in Appendix D). Include any doubt or question you have related to the topic. Hand it to the facilitator before leaving the class. The facilitator will clarify any doubts during the next workshop.

17 ACCO 506 Cost Accounting 17 Taller Dos Objetivos específicos Al finalizar el taller, el/la estudiante podrá: 1. Reconocer lo que es un objeto de costo. 2. Distinguir entre costos directos, costos indirectos, costos fijos y los costos variables. 3. Comparar los tres tipos de compañías: mercancía, servicio y manufactura. 4. Identificar las tres categorías de inventarios que existen en las compañías de manufactura. 5. Ofrecer ejemplos de costos de inventario y costos periódicos. 6. Explicar las características principales de la contabilidad de costo y la contabilidad gerencial. Objetivos de Lenguaje 1. Los estudiantes utilizarán la pronunciación y terminología apropiada durante las discusiones en clase. 2. Los estudiantes desarrollarán presentaciones claras, concisas y las resumirán para el beneficio de todos los estudiantes en español. 3. Los estudiantes definirán y explicarán por escrito los conceptos requeridos en el taller utilizando gramática, conjugación de verbos y sintaxis correcta. Direcciones electrónicas 0costos.htm Pre_C_CostII.pdf m

18 ACCO 506 Cost Accounting 18 (Tirillas cómicas en blanco) (Tirillas cómicas y mapas conceptuales) Tareas a realizar antes del Taller Dos 1. Busca información sobre costos directos, indirectos, fijos, variables y periódicos. Prepara en tus propias palabras un resumen de cada uno de esos términos y entrégalos al facilitador(a). 2. Accede a las direcciones electrónicas que se sugieren en este taller y estudia su contenido. 3. Prepara una presentación en PowerPoint sobre los costos directos, indirectos, fijos, variables, de inventario y periódicos. Incluye ejemplos. 4. Busca una tirilla cómica de un periódico o bájala de la Internet. Borra el contenido y llévala al salón de clases. 5. Contesta los ejercicios asignados previamente por el(la) facilitador(a). Actividades 1. El/la facilitador(a) repasará el material anterior y aclarará dudas relacionadas a las asignaciones. 2. Los estudiantes discutirán los términos buscados en la asignación antes del taller. 3. El facilitador presentará a los estudiantes el siguiente enlace y los mismos discutirán como la contabilidad de costos esta relacionada a este enlace. Si el enlace no funciona el facilitador proveerá otro. 4. El/la facilitador(a) discutirá los ejercicios y preguntas asignadas y aclarará dudas. 5. Los estudiantes utilizarán la tirilla cómica que trajeron y la llenarán utilizando la siguiente pregunta: De que me sirve la contabilidad de costos? (ver Anejo E). 6. El/la facilitador(a) traerá un estudio de caso, artículo o ejercicio relacionado al tema de la clase y entregará copias a los estudiantes.

19 ACCO 506 Cost Accounting La clase se dividirá en grupos. Cada estudiante leerá el estudio de caso, artículo o ejercicio entregado por el facilitador y buscará los puntos más importantes. Entre todos prepararán un informe escrito, lo discutirán en clase y lo entregarán al(a) facilitador(a). 8. Varios estudiantes voluntariamente mostrarán sus presentaciones al resto de la clase. 9. Se procederá a dar un vistazo del material que se discutirá en el tercer taller y el/la facilitador(a) proveerá los ejercicios de práctica y las preguntas a contestar para el siguiente taller. Avalúo 1. Diario Reflexivo: explicar la diferencia que existe entre costos directos, indirectos, fijos y variables y la importancia de los mismos en las empresas. Al final del mismo, escribe cualquier duda que tengas sobre el tema. Entregue a el(la) facilitador(a). El/la facilitador(a) aclarará tus dudas al principio del siguiente taller.

20 ACCO 506 Cost Accounting 20 Workshop Three Specific Objectives At the end of this workshop the student will be able to: 1. Recognize the importance of a Cost-Volume-Profit (CVG) analysis for an organization. 2. Prepare a basic CVP analysis. 3. Understand what a break-even point is and the level of production needed to achieve a profitable operation. 4. Explain the effect of income taxes on the CVP analysis. 5. Use the CVG analysis to obtain fixed costs and variable costs Language Objectives 1. Students will identify, summarize, and illustrate in writing the application of Cost-Volume-Profit analysis and break-even point using proper language structures. 2. Students will use appropriate English pronunciation during class discussions. 3. Students will carefully read a cost accounting article that will be used in class discussion. URLs ices_vocabulary_tr_allconcept.pdf Assignments before Workshop Three

21 ACCO 506 Cost Accounting Visit the links provided to find information about Cost-Volume-Profit (CVG) analysis and break-even analysis. In your own words, create a definition for each term. 2. Look for an example of a CVP analysis and bring it to class with you. 3. Answer the questions or exercises provided by the facilitator. 4. Perform a research about the break-even point. Find examples of breakeven point of real corporations and bring them to the class. Be prepared to discuss them. 5. Start reviewing for the partial test or assessment. Activities: 1. The facilitator will review past material and will clarify any doubts related to the assignments or exercises. 2. Facilitator will divide the class in groups. Students will discuss and compare their individual definitions and will create a more complete one. One member of the group will share this final definition with the rest of the class. 3. Each group will create a concept map of the break-even analysis and another one for the CVP analysis. Visit the URLs section for more information about concept maps. One member of the group will discuss the map with the rest of the class. 4. The facilitator will show this video ( It is related to the Break-Even point and MS Excel. If for some reason the video does not work, the facilitator will find another one or will explain how to use MS Excel to obtain a break-even point. 5. The facilitator will explain how to do a break-even point analysis. 6. The facilitator will hand in an exercise where the break-even point will be determined. Every student will calculate the B-E point. One student will be selected to share the results. 7. The facilitator will discuss the difference between the CVP and the breakeven point.

22 ACCO 506 Cost Accounting The class will be divided in two groups. Each group will create a company that will sell a specific product or service. Using dummy or fictitious data provided by the facilitator, students will find the break-even point. Additional instructions will be provided. 9. The facilitator will provide questions, exercises or case studies to be completed as assignments for the next workshop. 10. The facilitator will assess the student s knowledge. This assessment will have a value of 100 points. The type of assessment to be used will be determined by the facilitator. This assessment can be done at home by each student (individually) and will be sent to the facilitator before next workshop. Assessment Activity 1. Reflexive Diary: Choose one the topics discussed in class and explain what you learned from it. Include any doubt or question you have related to the topic. Hand it to the facilitator before you leave the class. The facilitator will clarify your questions during the next workshop.

23 ACCO 506 Cost Accounting 23 Taller Cuatro Objetivos específicos Al finalizar el taller, el/la estudiante podrá: 1. Distinguir entre el costo del proyecto (job costing) y el costo de procesos (process costing). 2. Discutir el proceso de los siete (7) pasos que conlleva costo de un proyecto. 3. Definir costo actual, costo normal, piscina de costos, base de distribución de costos, y los costos no relacionados a manufactura. 4. Entender el concepto de flujo de costos en un sistema de contabilidad de costos. 5. Determinar en un ejercicio de práctica los tipos de costos previamente mencionados. 6. Reconocer los componentes de un presupuesto maestro y sus beneficios. 7. Analizar varios tipos de presupuestos incluyendo el Kaizen, el estático, el flexible y el presupuesto basado en actividades. Objetivos de Lenguaje 1. Los estudiantes utilizarán la pronunciación y el vocabulario apropiado para explicar conceptos relacionados a las pérdidas netas operacionales. 2. Los estudiantes crearán presentaciones por escrito y las mostrarán para el beneficio de todos los estudiantes. 3. Los estudiantes cuidadosamente leerán sobre conceptos relacionados a la contabilidad de costos. Direcciones electrónicas

24 ACCO 506 Cost Accounting web.mit.edu/osp/www/ncura/understand%20idc.ppt (Peanut-butter approach) Tareas a realizar antes del Taller Cuatro 1. Visite los enlaces provistos en la sección previa. 2. Conteste las preguntas asignadas por el/la facilitador/a y/o los ejercicios de práctica. 3. Imagine que va a desarrollar un producto. Utilizando los 7 pasos que conlleva el costo de un proyecto, prepare una presentación donde informará sobre estos pasos relacionados a su producto ficticio e imprímala para llevarla a la clase. 4. Busque información acerca del presupuesto maestro. Identifique por escrito las ventajas de crear el mismo. Traiga la información a clase. 5. Prepare un informe escrito que contenga todos los conceptos de contabilidad estudiados en clase hasta ahora. Incluya el peanut-butter cost approach y el costo basado por actividades. Utilice ejemplos cuando sea necesario. Imprímalo y envíelo o llévelo a clase. Actividades 1. El facilitador repasará el material del taller anterior, aclarará dudas y entregará las asignaciones o trabajos corregidos. El facilitador deberá mantener un registro notas o puntuaciones de estos trabajos. 2. La clase se dividirá en grupos. Cada grupo evaluará las presentaciones preparadas individualmente en la asignación antes del taller. Entre todos seleccionarán la mejor presentación, la modificarán y la compartirán con el resto de la clase (ver Anejo C). 3. El/la facilitador(a) traerá varios estudios de caso relacionados al tema de la clase y entregará un estudio de caso por grupo. Los estudiantes contestarán las preguntas del caso y compartirán los resultados.

25 ACCO 506 Cost Accounting Los estudiantes individualmente realizarán una tormenta de ideas (por escrito) acerca de la importancia de los costos para la toma de decisiones de una empresa y de la importancia del presupuesto maestro. Cuando el facilitador lo indique, comparta las mismos con el resto de la clase. 5. Los estudiantes describirán verbalmente el peanut-butter cost approach y el costo basado por actividades. 6. El facilitador(a) entregará un ejercicio donde el estudiante identificará los componentes de un presupuesto maestro. 7. Los estudiantes informarán los resultados del ejercicio anterior. 8. Los estudiantes explicarán porque un gerente debe preocuparse por que un producto esté sobre valorado o devaluado. 9. Guiados por el facilitador, los estudiantes desarrollarán un presupuesto maestro. 10. El/la facilitador(a) mostrará ejemplos de presupuestos Kaizen, estáticos, flexibles y basados en actividad y explicará la diferencia entre los mismos. 11. Se procederá a dar un vistazo del material que se discutirá en el quinto taller. 12. El (la) facilitador(a) proveerá las preguntas, ejercicios y/o ejercicios de práctica. Avalúo Diario Reflexivo: explicar las diferencias que existen entre los tipos de costos discutidos en clase y los presupuestos. Al final del mismo, escribe cualquier duda que tengas sobre el tema. Entregue a el(la) facilitador(a). El/la facilitador(a) aclarará tus dudas al principio del siguiente taller.

26 ACCO 506 Cost Accounting 26 Workshop Five-Taller Cinco NOTA: Este taller será bilingüe. NOTE: This will be a bilingual Algunas de las actividades serán workshop. Some of the activities en inglés y otras en español. El will be in Spanish and others in facilitador hablará español o inglés, English. The facilitator will use the dependiendo de la actividad. language of instruction used in each lesson as well. Specific Objectives At the end of this workshop, the students will be able to: 1. Explain what the concepts of variable costing, absorption costing and variance analysis are. 2. Recognize the difference between an income statement prepared under absorption costing and one prepared under variable costing. 3. Understand linear cost functions, non-linear cost functions and their behavior. 4. Identify the six steps in estimating a cost function. 5. Offer examples of cost functions. Language Objectives 1. Students will be able to use correct English enunciation during class discussions. 2. Participants will be able to read an article in Spanish. 3. Students will be able to write an essay in Spanish using correct grammar and syntax. URLs =1B3DVFA_enUS234US258&start=10&sa=N

27 ACCO 506 Cost Accounting 27 cost+functions+accounting&btng=search near+cost+functions+accounting&source=web&ots=klawguvlqk&sig=ok0tk_e 3PQqd05PndU-cUGiFDgc#PPA561,M1 CBBC804E4677/0/p_eval04_l3_cost.pdf Assignments before Workshop Five 1. Visit all the links from the URLs section. 2. Answer all questions or exercises assigned by the facilitator. 3. Update the accounting concepts written report you prepared during workshop four (in Spanish). 4. Perform a research about different types of cost functions and a variance analysis. Make sure to include linear and non-linear functions. Look for examples and bring them to the class. 5. Write a one page essay in Spanish about the importance of cost in an organization. Make sure to use valid references. Remember, plagiarism is against our institution s policies (see Appendix F for instructions on how to write an essay). The facilitator will grade it using the rubric in Appendix G. 6. Start to put together your portfolio (see Appendix H). Divide it in workshops. Print rubrics I, J, K, L, M, N and O. Make sure to bring your portfolio and the rubrics to the class! Activities 1. The facilitator will clarify any doubts. 2. The exercises or questions given will be discussed. 3. Students will talk about linear and non-linear functions in Spanish. Examples will be shown and discussed in class. The facilitator will lead this discussion.

28 ACCO 506 Cost Accounting Students will discuss the importance of cost in an organization (in English). 5. Students will individually prepare a concept map in Spanish about income statements and will explain it to the rest of the class. 6. The facilitator will show students different income statements and will explain how to prepare one. 7. The facilitator will hand in the final assessment. The type of assessment will be determined by the facilitator. 8. The facilitator will give time to students to finish their portfolio. 9. Students will hand in their portfolio including the last Reflexive diary entry (see below). Assessment Reflexive Diary: Choose one the topics discussed in class from any workshop and explain what you learned from it (in English).

29 ACCO 506 Cost Accounting 29 Anejos/Appendixes

30 ACCO 506 Cost Accounting 30 Anejo A/Appendix A Student s Weekly Progress Record Sheet Student Name: Date Course Title Professor Criteria Day One Day Two Day Three Day Four Day Five Grand Total Attendance (10 points each day) Individual Participation (10 points each day) Reflective Journal (15 points each day) Group Work Graphic Design (concept map) Essay Comic Strips Oral Presentation Class Assignments Portfolio (100 pts.) Total of Points Student s Signature Date Facilitator s Signature Date *This form will be used by the facilitator to keep track of students points. The facilitator has to grade all assignments, return them as soon as possible and keep the rubrics (see other Appendixes).

31 ACCO 506 Cost Accounting 31 Anejo B/Appendix B RUBRIC TO EVALUATE WRITTEN WORK Student Name: Date: Criteria Value Points Student Score Content The paper is clear, focused and 10 interesting. Identifies purpose, objectives and principal ideas included in the paper Presentation of ideas is organized, 10 coherent and can be easily followed The paper properly explains content. 10 The presentation of ideas and arguments are based in sources presented, consulted or discussed in class. The paper demonstrates substance, logic and originality. The author presents his point of view in a clear, convincing and well based manner. Contains well-constructed sentences and paragraphs that facilitate lecture and comprehension. Demonstrate a command of standard English (vocabulary used, syntax and flow of ideas). Uses grammar appropriately and correctly. Manages and uses verbs appropriately and correctly. Total Points Language (70% content and 30% language) Student s total Score: Student s Signature: Facilitator s Signature:

32 ACCO 506 Cost Accounting 32 Anejo C/Appendix C MATRIZ VALORATIVA PARA EVALUAR PRESENTACION ORAL Nombre del estudiante: Fecha: Criterio Puntos Puntuación del estudiante Contenido Realiza una introducción efectiva del 10 tema identificando el propósito, objetivo e ideas principales que se incluyen en la presentación. La presentación es organizada y coherente 10 y puede seguirse con facilidad. El presentador demuestra dominio del 10 tema o materia de la presentación al explicar con propiedad el contenido y no incurrir en errores. Las ideas y argumentos de la presentación 10 están bien fundamentados en los recursos presentados, consultados o discutidos en clase. Capta la atención e interés de la audiencia 10 y/o promueve su participación, según aplique. Proyección efectiva, postura corporal 10 adecuada, manejo de la audiencia, manejo del tiempo asignado. Usa varias estrategias para hablar o 10 definir conceptos, interpretaciones, aplicaciones y evaluación de procesos o experiencias en el contenido del curso. Pronunciación de las palabras es clara y de manera correcta para que se entienda el lenguaje utilizado. Uso correcto de la gramática y conjugación de verbos en el idioma asignado. Uso correcto del vocabulario para expresar el mensaje adecuadamente. Total de Puntos Lenguaje (70% de contenido y 30% Lenguaje) Puntuación del Estudiante: Firma del Estudiante: Firma del Facilitador:

33 ACCO 506 Cost Accounting 33 Anejo D/Appendix D Reflective Journal Rubric Student Name: Journal # : Course Date: Excellent Good Satisfactory Unsatisfactory Final Rating Scale Score Criteria Day Day Day Day Day Grand One Two Three Four Five Total Student turned in the journal on time assigned Student answers questions without deviating from the topic; ideas are well connected and follow a sequence Student uses critical thinking to express ideas and projects a deep understanding of the topic discussed in class Sentences are written using appropriate syntax, punctuation, verb usage, and grammar Entry indicates that the student is learning according to the course outcomes. Total Points: (Possible Points) 15 Student s Signature: Date Facilitator s Signature: Date

34 ACCO 506 Cost Accounting 34 Anejo E/Appendix E RUBRIC TO EVALUATE COMIC STRIPS NAME: COURSE: EDUC 276 Professor: Date: Scale 0-Deficient 1-Satisfactory 2-Excellent Content CRITERION The comic strip demonstrates logic and originality. 2. Images enhance story 3. Includes all the elements of the selected method. The purpose was accomplished. 4. Presents the most important points, clearness and appropriate. 5. Characters have complexity. 6. Action makes sense from one panel to other. 7. Story is well defined, creative. Language 8. Presents a clear, focused and interesting message. 9. Captions are well written and edited for punctuation, grammar and usage. 10. Figurative language or Onomatopoeia is used correctly. Subtotal (Possible points 20) Oral Presentation (5 Points) Grand Total ( Possible points 25) Comments/Observations:

35 ACCO 506 Cost Accounting 35 Anejo F/Appendix F THE ESSAY An essay is a literary composition that presents the writer s ideas about a specific topic. The basic steps for writing an essay are: Thinking on the topic to be developed-if the theme is implied in the topic, it should be read pointing out the key words. A good example about this process is making a good exercise comparing, contrasting, summarizing, explaining and/or relating the ideas to be sure there are no repetitions. The writer should guarantee the reader a good and clear message. Making an outline of the principal ideas. The ideas in mind should be specifically related with the main topic. It s very important to incorporate an introductory paragraph which should be a general view of the topic. Writing ideas with specific details that will support them-details will support the main topic and at the end may help in the production of a good and relevant conclusion. Using transitional words will help to connect ideas from one paragraph to another and will help the reader to follow the flow of ideas in the essay. Reviewing the written document for grammar and spelling is a must. Editing the document-corrections should be made through the whole document.

36 ACCO 506 Cost Accounting 36 Anejo G /Appendix G Rubric to Evaluate the Essay Student Name: Date: Course Title Professor Levels Level 3 Excellent Level 2 Satisfactory Level 1 Unsatisfactory Scale Criteria Possible Points Points Obtained by Student Introductory statement is clear and well stated Major or relevant details are exposed in essay Present a thesis, supporting it in a persuasive and sophisticated way, providing precise and relevant examples. Sentences are cohesive and ideas flow as the essay is read Establish a writer's relationship with the subject, providing a clear perspective on the subject matter and engaging the audience's attention. Draw conclusions that reflect the relationships or significant outcomes of the discussion. Demonstrate a comprehensive grasp of significant ideas, using them appropriately to reach a higher level of understanding in an organized manner. Demonstrate a command of standard English (vocabulary used, syntax and flow of ideas) Uses grammar appropriately and correctly Manages and uses verbs appropriately and correctly Total Points Content Language points (70% content and 30% language) Total Points Obtained by Student: = % Student s Signature: Date Facilitator s Signature: Date

37 ACCO 506 Cost Accounting 37 Anejo H/ Appendix H Guidelines to Prepare the Portfolio 1. Determination of sources of content The following, but not limited to, documentation will be included: a. Projects, surveys, and reports. b. Oral presentations c. Essays: dated writing samples to show progress d. Research papers: dated unedited and edited first drafts to show progress e. Written pieces that illustrate critical thinking about readings: response or reaction papers. f. Class notes, interesting thoughts to remember, etc. g. Learning journals, reflexive diaries. h. Self assessments, peer assessments, facilitator assessments. i. Notes from student-facilitator conferences. 2. Organization of documentation Documentation will be organized by workshop, and by type of assignment within workshops. Workshops will be separated from one another using construction paper or paper of different colors, with tabs indicating the workshop number. 3. Presentation of the portfolio Documentation will be posted in a binder or in a digital version (e-portfolio). The cover page will follow exactly APA guidelines applied to a cover page of research papers submitted at Metro Orlando Campus. This cover page will be placed at the beginning of the portfolio. The entire portfolio will follow APA style: Courier or Times New Roman font, size 12, double space, and 1-inch margins. See a Publication Manual of the APA, Fifth Edition A log of entries that can be expanded with each new entry properly numbered. The table, which should be located at the beginning, should include a brief description, date produced, date submitted, and date evaluated (Appendix J). Introduction and conclusion of the income and outcome of the portfolio. A list of references and appendixes of all assignments included will be added to the end of the portfolio.

38 ACCO 506 Cost Accounting 38 The Portfolio Informational Sheet will be placed in the transparent front pocket of the binder for identification purposes (Appendix I). 4. Student-Facilitator Feedback Template: Progression follow-up The final step in implementing portfolios, before returning them to the student or school life, is sharing feedback with each student to review the contents, student reflections, and your evaluations of individual items and all of the work together as related to learning targets (Banks, 2005). Facilitators will a feedback template to all students. This template will contain information pertaining to weaknesses and strengths found in students portfolios (Appendix M). Facilitators will focus their attention on showing students what is possible and their progress rather than what is wrong; however, this does not mean that facilitators will not cover weaknesses and areas for improvement during the conference. Facilitators will send this feedback template upon completion of workshop one. Students will also have the opportunity to respond to the facilitator s feedback and write their own comments and/or ideas of how to improve the quality of their portfolios, and how to become better metacognitive learners on the feedback template. Students will e- mail the template with their comments back to the facilitator after every workshop. 5. Portfolio storage: Portfolio samples will be safely stored for a six-month term on campus. Students will sign an official document empowering Ana G. Mendez University System with rights to use their portfolios with educational or accreditation purposes during this term (Appendix N). After this term, and if their authors authorize Ana G. Mendez University System to discard their portfolios by signing an official document, portfolio samples will be destroyed; otherwise, they will be returned to their original authors (Appendix O).

39 ACCO 506 Cost Accounting 39 Anejo I/Appendix I PORTFOLIO INFORMATIONAL SHEET (to be placed in front) Check one: Sistema Universitario Ana G. Méndez Metro Orlando Campus Universidad del Este, Universidad Metropolitana, Universidad del Turabo Universidad del Este Universidad Metropolitana Universidad del Turabo Check one: Undergraduate Graduate Concentration Student s Name Facilitator s Name Course: Portfolio rated as Reason of this rate

40 ACCO 506 Cost Accounting 40 Anejo J/Appendix J Log of Entries Entry Description Date of Entry Date Submitted Date Evaluated Page #

41 ACCO 506 Cost Accounting 41 Anejo K/Appendix K Checklist for Portfolio Assessment Has the student set academic goals? Does the portfolio include enough entries in each area to make valid judgments? Does the portfolio include evidence of complex learning in realistic setting? Does the portfolio provide evidence of various types of student learning? Does the portfolio include students self-evaluations and reflections on what was learned? Does the portfolio enable one to determine learning progress and current level of learning? Does the portfolio provide clear evidence of learning to users of the portfolio? Does the portfolio provide for student participation and responsibility? Does the portfolio present entries in a well-organized and useful manner? Does the portfolio include assessments based on clearly stated criteria of successful performance? Does the portfolio provide for greater interaction between instruction and assessment? Adapted from: Gronlund, N. E. (2003). Assessment of student achievement. 7 th ed. Boston: Pearson Education, Inc.