UNIVERSIDAD DEL VALLE DE MEXICO
DIRECCIÓN ACADÉMICA
PLANEACIÓN DIDÁCTICA
DEPARTAMENTO ACADÉMICO
UVM Glion
LICENCIATURA EN
444 Licenciatura Internacional en Administración de Empresas de la Hospitalidad
ASIGNATURA
COST ACCOUNTING AND BUDGETING IN THE HOSPITALITY INDUSTRY
SERIACIÓN
Ninguna
SEMESTRE EN QUE SE IMPARTE
02-10
FECHA DE REALIZACIÓN
August 10, 2010
HORAS CON
DOCENTE
HORAS
INDEPENDIENTES
TOTAL DE HORAS
SEMANA
TOTAL DE HORAS
SEMESTRE O
CUATRIMESTRE
CREDITOS
3
2
5
46.5
4.7
OBJETIVO GENERAL
The student will apply the systems to determine cost of lodging establishments, as well as methods for budgetary control.
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ESCENARIOS
ACADÉMICOS
Classroom
UNIVERSIDAD DEL VALLE DE MEXICO
DIRECCIÓN ACADÉMICA
PLANEACIÓN DIDÁCTICA
UNIDAD 1
Importance and objectives of cost accounting.
OBJETIVO ESPECÍFICO POR UNIDAD:
HORAS:
The student will describe the characteristics of the costs and their importance to the organization, outlining the objectives of his/her
analysis.
2
3
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ESTRATEGIAS DE
ENSEÑANZA
Taking
lecture
notes
Using the digital
library- research
ESTRATEGIAS DE
EVALUACIÓN DE
CONTENIDOS
PROGRAMÁTICOS
ESTRATEGIAS DE
EVALUACIÓN DE
SUBHABILIDADES
MATERIAL
DIDÁCTICO
REFERENCIAS
BIBLIOGRÁFICAS
POR SESIÓN
August 25
1
DESGLOSE DE TEMAS Y
SUBTEMAS
ACCIONES PARA EL
DESARROLLO DE
SUBHABILIDADES
(EXPERIENCIAS DE
APRENDIZAJE CON
DOCENTES)
1. Importance and
objectives of cost
accounting.
August 26
FECHA
EXPERIENCIAS DE
APRENDIZAJE
INDEPENDIENTES
1.2 Cost concept
Students
Research
present their
research
results to
the class
Interactive
presentation
Students’
presentation
Fluency at the
time of their
presentation.
Highlight
projector
and
students’
notes
Students’
source
September 1
SESIÓN
HORAS
DE LA
SESIÓN
CD 3 / 2 AAI
Explanation of
the subject.
Observation
Students
participation
Highlight
projector
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
1.3 Basic
classification
Collaborativ
e learning
Team activities
Students
participation
Revision of their
task
Highlight
projector
Calleja Bernal
Francisco
Javier;
Contabilidad
de Costos;
Ed. Pearson
Educación;
México, 2001.
1.1 Importance and
objectives of cost
accounting.
Find out and create
an organization
chart
September 2
4
1.4 Concept of direct Audio-Visual Practice in pairs
and indirect material
Solving a
problem
Application
Correct answers to Highlight
the exercise
projector
1.4.1 Relationship of
costs to expenses
and losses
De Franco,
Agnes. Cost
Control in the
hospitality
Industry. Ed.
Prentice Hall.
New Cork,
2000.
UNIDAD 2
The types of control and their application areas.
OBJETIVO ESPECÍFICO POR UNIDAD:
HORAS:
The student will identify the classification of costs and the areas where they are applied as a means of control.
5
September 8
CD 3 / 2 AAI
September 9
6
September 15
7
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2. The types of costs Question
and their application and answer
areas.
period
2.1 Definition of
fixed and variable
costs
Consulting Digital
library
2. The types of costs Discussion
and their application
areas.
2.2 Importance
Practice in and
outside the school
Discussion of
Students give
concepts and
correct answers
their application
in the hospitality
industry
Finance and cost
accounting
Projector
accounting a
managerial
emphasis
Solve some
cases
Application of
the Controllable
and
uncontrollable
costs
Correct exercise
Projector
Practice
Work in teams of
two or three
students.
Monitor their
work
Participation in
the team
Check the practice Projector
Spiceland, J.
David.
Financial
accounting
2.3 Controllable and
uncontrollable costs
2.4 Historical and
predetermined cost
Horngren,
Charles. Cost
Pratt, Jamie
Financial
accounting in
an economic
context
2.5 Unit costs
September 22
8
September 23
9
Problem
solving
2.6 Areas in which
Summarizin
the control is
g
exercised by means
of the costs.
reflections
Do the practice
Application of
the concepts in
the exercise
Check
understanding
Underlining main
ideas in the
summary
Reading
Check the ideas Participation
summarized
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
Highlight
projector
Compared
financial
accounting
standard
Cocina
Martínez,
Javier
1st Partial Exam
Highlight
projector
And
answer
sheet
copies
September 29
10
Highlight
projector
UNIDAD 3
Inventory Costs control.
OBJETIVO ESPECÍFICO POR UNIDAD:
HORAS:
The student will use the procedures for registration and control of inventories, as well as the global account for general merchandise.
CD 3 / 2 AAI
11
Feedback
September 30
3. Inventory costs
control
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3.1 Typical accounts
of the perpetual
inventory system.
Make an inventory
Filling out
requisitions
Fill out specific
formats
Use of the
Apply the
typical accounts knowledge
Highlight
projector.
Inventory
Format
with
accounts
and production
management
planning and
scheduling.
Silver, Edward
Allen
3.2 Procedure for
comparison of
inventories
Using
periodic vs
perpetual
inventory
system
Compare different
styles of inventories
Fill out specific
formats
Use of the
Apply the
typical accounts knowledge
October 6
12
13
Highlight
projector.
Inventory
Format
with
accounts
and production
management
planning and
scheduling.
Silver, Edward
Allen
3.3 Registration
Procedure.
Explanation
and
exercises
Students proceed to Monitoring the
registrations
activity
Check the
exercise
Team integration
Highlight
projector
Compared
financial
accounting
October 7
standard
October 13
14
October 14
15
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Cocina
Martínez,
Javier
3.4 Procedure of the Make a
Team work
detailed account catalogue of
3.5 Accounts that
accounts
compose the
detailed
procedure.
Classify the
accounts
Check that the
students made
the catalogue
classifying
Highlight
projector
Cost
accounting
Monograph standards
y
guide.
Commerce
Clearing
House
3.6 The final
inventory and the
sales cost.
workshop
Active participation
Interaction while Application of
being in the
the concepts
workshop
when making
the inventory
Using logical
sequence
Highlight
projector
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
16
3.7 Calculation of
Gross profit.
Practice
Work in teams of
two or three
students.
Monitor their
work
Participation in
the team
Check the practice Highlight
projector
Cost
accounting
standards
October 20
guide.
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Clearing
House
3.8 Proceedings at
Presentation Explanation and
the global account of
practice
general
merchandise.
October 21
17
Commerce
practice
Check the
proceedings
applied
Work in teams
Highlight
projector
Cost
accounting
standards
guide.
Commerce
Clearing
House
UNIDAD 4
Setting of production costs
OBJETIVO ESPECÍFICO POR UNIDAD:
HORAS:
The student will develop the statement of production costs and goods sold, through the specific methodology for this.
CD 3 / 2 AAI
October 27
18
October 28
19
4. Setting of
production costs
4.1 Requirements
Explanation research
in a
presentation
Investigating
Check their
research
A complete
investigation
Highlight
projector
4.2 Acquisitions
Taking
lecture
notes
Explanation of
the subject.
Observation
Students
participation
Highlight
projector
4.3 Returns
Using the digital
library- research
2nd partial exam
Highlight
projector
November3
20
Feedback
November 4
21
November 10
22
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Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
Presentation Exercising
Taking notes
Application of
the concepts
Complete exercise Highlight
projector
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
4.5 Production cycle Presentation Exercising
Taking notes
Application of
the concepts
Complete exercise Highlight
projector
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
4.4 Production
materials
November 11
23
November 17
24
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4.6 The use of the
Bridge -accounts of
office ledger and
Plant (floor) ledger.
Presentation Explanation and
practice
practice
Check the
proceedings
applied
Work in teams
Highlight
projector
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
4.7 Formulation of
the cost of
production and
goods sold.
Presentation Explanation and
practice
practice
Check the
proceedings
applied
Work in teams
Highlight
projector
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
UNIDAD 5
Costing systems.
OBJETIVO ESPECÍFICO POR UNIDAD:
HORAS:
The student will describe the systems for managing costs, according to the determined type of cost.
CD 3 / 2 AAI
5. Costing
systems
November 18
25
November24
26
November 25
27
Presentation Practice case
of the topics
5.1 Job order costs
5.2 Order cost
statement
5.2.1 Order cost
statement Operation
5.2.2 Identification of
direct material.
5.2.3 Coefficient for
the application of costs
5.3 Indirect costs
Explanation
management
of every
case
5.3.1 Costing of
inventories in
process.
5.4 Inventory and
cost of sold orders.
Guide
students to
do some
practices
Exercising
Correct
application of
every concept
Research
Consulting the
digital library
fill in different
formats
Organizing data
Participation
Highlight
projector
Cost
Accounting I,
Ralph S.
Polimeni
James A.
Cashin
Application of
Using the digital
the indirect costs library
and inventories
Highlight
projector
Students’
resources
Check the
correct use of
the concepts
Highlight
projector
Cost control in
the hospitality
industry
Using the data
organized
UNIDAD 6
Types of budgetary cost control in the hospitality industry
OBJETIVO ESPECÍFICO POR UNIDAD:
HORAS:
Students will examine different types of cost budgets for the departments of the hotel, as well as the procedures for their control.
CD 3 / 2 AAI
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30
December 8
29
December 2
December 1
28
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Taking notes and
doing the practices
Students choose
the elements
they need to
carry out some
practices.
Correct
application of
the different
types of
budgetary cost
Apply the
concepts in the
practices
Formats
Investigation
for budgets in the web.
Review
3rd partial exam
Feedback
December 9
31
6.Types of
Explanation
budgetary cost
control in the
political sector of
international
hospitality for the
impulse to the hotel
industry.
6.1 Costs by
department budgets
and budgetary
control.
Highlight
projector
and
answer
sheet
copies