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General Course Information for GMB682S: Contabilidad Gerencial

Course: GMB682S - Contabilidad Gerencial
Textbook: For the correct edition of the textbook assigned to a specific class, go to:

Course Description: El enfoque de este curso es el contenido, anand#xe1;lisis e interpretaciand#xf3;n de la informaciand#xf3;n financiera y contable utilizada por ejecutivos en la toma de decisiones estratand#xe9;gicas necesarias, para lograr las metas de la organizaciand#xf3;n. El curso incluye tambiand#xe9;n temas de contabilidad internacional y el impacto and#xe9;tico de los mismos.
Course Learning Outcomes:
  • Describir el contenido y propand#xf3;sito de los estados financieros de una empresa corporativa, incluyendo el balance general, el estado de resultados y el estado de flujo de efectivo.
  • Analizar y evaluar la posiciand#xf3;n financiera y el desempeand#xf1;o de una empresa comercial con base en los estados financieros de la organizaciand#xf3;n.
  • Explicar lo que quiere darse a entender con andamp;#8220;principios contables generalmente aceptadosandamp;#8221; (GAAP) y describir algunas diferencias entre los GAAP de EE.UU. y los GAAP en otros paand#xed;ses.
  • Contrastar y comparar el cand#xe1;lculo de costos con base en la actividad con el llamado enfoque tradicional, asand#xed; como explicar por quand#xe9; esto podrand#xed;a resultar en un cand#xe1;lculo mand#xe1;s preciso de costos de producto, cuando se usa por compaand#xf1;and#xed;as que fabrican varios productos diferentes
  • Aplicar varias tand#xe9;cnicas para analizar los costos mixtos en componentes variables contra fijos, asand#xed; como usar los resultados para predecir costos en niveles pronosticados de actividad.
  • Aplicar conceptos de costo-volumen-utilidad para anand#xe1;lisis de equilibrio, margen de seguridad y apalancamiento operativo.
  • Explicar el propand#xf3;sito de la elaboraciand#xf3;n de presupuestos de operaciand#xf3;n como una herramienta de planificaciand#xf3;n para identificar y lograr objetivos especand#xed;ficos, asand#xed; como aplicarla como un medio de medir el desempeand#xf1;o.
  • Aplicar tand#xe9;cnicas comand#xfa;nmente usadas para medir el desempeand#xf1;o de los gerentes de centro de inversiand#xf3;n, tal como DSI e Ingreso residual.
  • Evaluar gastos de presupuesto de capital propuestos con base en las tand#xe9;cnicas de evaluaciand#xf3;n de proyectos comand#xfa;nmente utilizadas.
  • Analizar un informe de segmento, tal como un estado de resultados divisional, y del anand#xe1;lisis, sugerir cursos de acciand#xf3;n que debieran considerarse, a fin de mejorar el desempeand#xf1;o.
Specified Program Learning Outcomes:
    • Analizar estados financieros y tomar decisiones financieras y contables bien informadas y adecuadas. (Analyze financial statements and make informed financial and accounting decisions)
    • DiseƱar y administrar alianzas y socios internacionales. (Design and manage international partnerships and alliances)
    • Evaluar y analizar las situaciones de negocios en un contexto global para desarrollar estrategias y planes adecuados. (Evaluate and analyze business situations in a global setting to develop appropriate strategies and plans)

Students with Disabilities:
Students seeking special accommodations due to a disability must submit an application with supporting documentation, as explained under this subject heading in the General Catalog. Instructors are required to provide such accommodations if they receive written notification from the University.

Writing Across the Curriculum:
Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences. Written reports and research papers must follow specific standards regarding citations of an author's work within the text and references at the end of the paper. Students are encouraged to use the services of the University's Writing Center when preparing materials.

The following website provides information on APA, MLA, and other writing and citation styles that may be required for term papers and the like:

National University Library:
National University Library supports academic rigor and student academic success by providing access to scholarly books and journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or through document delivery for online and regional students. Librarians are available to provide training, reference assistance, and mentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Library resources:


Contact the Library:

  • (858) 541-7900 (direct line)
  • 1-866-NU ACCESS x7900 (toll free)

Use the Library Training Tools (on the Library Homepage) for additional help

  • Recorded class presentations
  • Tutorials & Guides (APA/MLA, Peer-Review, and more)

Plagiarism is the presentation of someone else's ideas or work as one's own. Students must give credit for any information that is not either the result of original research or common knowledge. If a student borrows ideas or information from another author, he/she must acknowledge the author in the body of the text and on the reference page. Students found plagiarizing are subject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include a failing grade for the work in question or for the entire course. The following is one of many websites that provide helpful information concerning plagiarism for both students and faculty:

Ethical behavior in the classroom is required of every student. The course will identify ethical policies and practices relevant to course topics.

Students are expected to be competent in using current technology appropriate for this discipline. Such technology may include word processing, spreadsheet, and presentation software. Use of the internet and e-mail may also be required.

Learning to work with and value diversity is essential in every class. Students are expected to exhibit an appreciation for multinational and gender diversity in the classroom.

As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect for each other and for the instructor. Rules of classroom behavior (which apply to online as well as onsite courses) include but are not limited to the following:

  • Conflicting opinions among members of a class are to be respected and responded to in a professional manner.
  • Side conversations or other distracting behaviors are not to be engaged in during lectures, class discussions or presentations
  • There are to be no offensive comments, language, or gestures