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`Sistema Universitario Ana G. Méndez, Inc.

School for Professional Studies

Florida Campuses

Universidad del Este, Universidad Metropolitana, and Universidad del Turabo

ACCO 391*

ADVANCED COST ACCOUNTING

CONTABILIDAD DE COSTO AVANZADA

© Sistema Universitario Ana G. Méndez, Inc. 2013

Derechos Reservados

© Ana G. Méndez University System, Inc. 2013

All rights reserved

April 11, 2013

* This module is under language evaluation

ACCO391 Advance Cost Accounting 2

Updated 04/11/2013

Prepared based on the course syllabus (2011) of the School of Business and

Entrepreneurship, with the collaboration of:

Carlos D. Fagundo, Module Development Specialist

Carlos Portocarrero, Content Evaluator

Joe Hernández, Curriculum and Instructional Designer, Professional Title


Updated 04/11/2013

ABLA DE CONTENIDO/TABLE OF CONTENTS

Página/Page

GUÍA DE ESTUDIO ...................................................................................................................... 4

STUDY GUIDE ............................................................................................................................ 16

TALLER UNO.............................................................................................................................. 28

WORKSHOP TWO ...................................................................................................................... 36

TALLER TRES ............................................................................................................................ 43

WORKSHOPS FOUR .................................................................................................................. 52

TALLER CINCO/WORKSHOP FIVE ........................................................................................ 59

APPENDIX A NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED

INSTRUCTION ............................................................................................................................ 67

APPENDIX B THE WRITING PROCESS 6-TRAITS WRITING RUBRIC ............................. 72

APÉNDICE C/APPENDIX C LANGUAGE LAB AND E-LAB INFORMATION ................... 80


Updated 04/11/2013

GUÍA DE ESTUDIO

Título del Curso: Contabilidad de Costo Avanzada

Codificación: ACCO 391

Créditos: Tres créditos

Duración: Cinco Semanas

Prerrequisito: ACCO 303

Descripción: Incluye el sistema de costeo basado en actividades y la gestión de su diseño,

proceso de fabricación y distribución, costos sencillos con un solo grupo de costos

indirectos y el proceso de decisión de cinco pasos. Tenga en cuenta los presupuestos

maestros y presupuestos operativos teniendo en cuenta el calendario, las ventajas y las

responsabilidades en la ejecución. El costo de inventario utilizando los métodos

variables, de absorción y sobrepaso también será parte de este curso. Las estrategias, y el

análisis de las ganancias bajo los factores de balance son enfatizados. Además, el curso

incluye la asignación de costos y métodos de análisis para los diferentes departamentos.

Objetivos de Contenido Generales

1. Explicar la amplitud promedio de la partida de gastos y costos sobre el producto y los

servicios.

2. Explique cómo ABC se utiliza en la gestión por actividades.

3. Comparar ABC y el sistema de costeo departamental.

4. Evaluar los costos y beneficios de la ABC.

5. Explique presupuesto Kaizen y sus beneficios para la gestión de costes.

6. Reconocer los aspectos humanos de la presupuestación

7. Identificar lo que distingue costeo variable de costeo por absorción.

8. Entender cómo costeo por absorción pueden proporcionar incentivos indeseables para

los administradores de la construcción de inventarios.


Updated 04/11/2013

9. Diferenciar un costo de rendimiento variable y costeo por absorción.

10. Describir las cuatro perspectivas del cuadro de mando integral.

11. Analizar los cambios en los ingresos operativos para evaluar la estrategia de utilizar

el cuadro de mando integral

Objetivos de Lenguaje Generales

a. Escuchar: Evaluar los temas relacionados con las áreas de contabilidad de costos

a través de presentaciones formales.

b. Hablar: Los estudiantes expresarán oralmente sus ideas en inglés y español de

manera efectiva durante presentaciones individuales y discusiones de grupo.

c. Leer: Los estudiantes utilizarán el proceso de lectura efectivamente para estudiar

y analizar información contable.

d. Escribir: Los estudiantes resumirán y redactaran las ideas principales

relacionadas a los temas de contabilidad de costo utilizando adecuadamente la

gramática y la ortografía.

Requisitos del Laboratorio de Lenguaje o Laboratorio Electrónico: (Tell Me More,

Net Tutor, Wimba Voice, Biblioteca Virtual y Voice E-mail.)

Requisitos Mínimos de Laboratorio de Lenguaje: Los estudiantes deben demostrar que

ellos han cumplido con 10 horas de uso en el laboratorio de lenguaje (inglés y español)

por curso. Esto iguala al uso del laboratorio de lenguaje por dos horas semanales para

cada lenguaje por curso. El facilitador podría requerir más horas de práctica basado en las

necesidades para las destrezas auditivas, orales, de lectura y escritura en cualquiera de los

lenguajes mencionados. El total de horas de práctica el laboratorio de lenguaje o e-

lab deben de estar integradas en la sección de actividades del módulo.


Updated 04/11/2013

Descripción del Proceso de Evaluación: Debe de integrar el uso del laboratorio de

lenguaje o laboratorio de lenguaje electrónico en las rúbricas de evaluación. Las rúbricas

del lenguaje para escuchar, hablar, leer, y escribir se integran en el avalúo de los

estudiantes. Ver Apéndice A para las rúbricas a usarse. Para evaluar trabajos escritos en

los dos idiomas, el facilitador deberá usar el “Writing Process: Six Writing Traits

Rubrics” que aparecen en el Apéndice B. “Portfolio Performance Assessment” tiene que

ser uno de los instrumentos para evaluar el progreso lingüístico y académico de los

estudiantes. Debido a la naturaleza del modelo bilingüe instruccional, el facilitador tiene

que documentar que el estudiante esté progresando hacia la meta de dominar dos idiomas

académicamente. El portfolio tiene que cumplir con los estándares establecidos. El

facilitador del curso le proveerá el estudiante el MANUAL DE PORTAFOLIOS.

METODO DE EVALUACION: Información sobre las tareas, asignaciones y trabajos

de investigación serán proveídas por el facilitador durante el primer taller.

The final grade for the course will be determined by the percentage earned for

demonstration of learning and achievement of course outcomes, and the learning and

mastery of language skills (English and Spanish). The student’s final grade will reflect

30% of language proficiency and 70% of content knowledge.

In order to evaluate the content of this course and to obtain the final grade based on:

exams, assignments, projects, written documents, oral presentations, Language Lab/E-

Lab etc., it must reflect 50% of the evaluation in English and 50% of the evaluation in

Spanish. It is the facilitator’s responsibility to have evidence that this requirement was

fulfilled.


Updated 04/11/2013

Example: Midterm

If the midterm has 40 items, 20 items must be in English and 20 must be in Spanish. In

addition to this language requirement, there must be evidence that 30% of the grade

demonstrates mastery of language skills.

Escala:

Examen 1 100 15%

Examen 2 100 15%

Examen 3 100 15%

Presentación de casos/análisis 100 30%

Ejercicios/Tareas 100 15%

Participación, Asistencia, Portfolio 100 10%

100%

Curva de evaluación

100-90 A 89-80 B 79-70 C 69-60 D 59-00 F

Requisitos de APA (versión 6) para citar los Textos a Usarse en el Módulo

Para los Textos Recomendados y Recursos utilice el estilo APA, (6ª. Ed.). Incluya al

menos un libro electrónico de la Biblioteca Virtual http://bibliotecavirtualut.suagm.edu/

La fecha de publicación de un libro no deberá ser mayor de 5 años según lo exige la

Comisión de Educación Independiente de la Florida.

http://bibliotecavirtualut.suagm.edu/


Updated 04/11/2013

Libro(s)

Horngren, C; Datar, S; Rajan, M. (2012). Cost Accounting A Managerial Emphasis.

Prentice Hall, Pearson. 14th Ed. ISBN-10: 0132109174 ISBN-13: 978-01321917.

$90

Libro(s) Electrónico(s)



$90

http://www.amazon.com

Descripción de las Normas del Curso

1. Este curso sigue el modelo “Discipline-Based Dual Language Immersion

Model®” del Sistema Universitario Ana G. Méndez, Inc. el cual está diseñado

para promover el desarrollo de cada estudiante como un profesional bilingüe.

Cada taller será facilitado en inglés y español, utilizando el modelo 50/50. Esto

significa que cada taller deberá ser conducido enteramente en el lenguaje

especificado. Los lenguajes serán alternados en cada taller para asegurar que el

curso se ofrezca 50% en inglés y 50% en español. Para mantener un balance, el

módulo debe especificar que se utilizarán ambos idiomas en el quinto taller,

dividiendo el tiempo y las actividades equitativamente entre ambos idiomas. Las

primeras dos horas son estrictamente en español y las últimas dos en inglés.

Los cursos de idiomas deben ser desarrollados en el idioma correspondiente, en

inglés o en español, según aplique.

http://www.amazon.com/


Updated 04/11/2013

2. El curso es conducido en formato acelerado y bilingüe, esto requiere que los

estudiantes sean sumamente organizados, enfocados y que se preparen antes de

cada taller de acuerdo al módulo. El estudiante debe hacer todo esfuerzo para

desarrollar las destrezas en los dos idiomas usando los recursos de lenguaje

disponibles dentro y fuera de la institución. El convertirse en un profesional

bilingüe es un proceso complejo y exigente. Cada taller requiere un promedio de

diez (10) horas de preparación y en ocasiones requiere más para poder tener éxito

lingüístico y académico.

3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente al

taller deberá presentar una excusa razonable al facilitador. El facilitador evaluará

si la ausencia es justificada y decidirá como el estudiante repondrá el trabajo

perdido, de ser necesario. El facilitador puede elegir una de estas dos alternativas:

(a) permitirle al estudiante reponer el trabajo o (b) asignarle trabajo adicional

además del trabajo que el estudiante tenga que reponer.

Toda tarea a ser completada antes del taller deberá ser entregada en la fecha

asignada. El facilitador ajustará la nota de las tareas repuestas.

4. Si un estudiante se ausenta a más de un taller el facilitador tendrá las

siguientes opciones:

a. Si es a dos talleres, el facilitador reducirá la nota existente en un grado.

b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota

existente en dos grados.

5. La asistencia y participación en actividades de la clase y en presentaciones orales

es extremadamente importante pues éstas no se pueden reponer. Si el estudiante


Updated 04/11/2013

provee una excusa válida y verificable, el facilitador determinará una actividad

equivalente a evaluar que sustituya la misma. Esta actividad deberá incluir el

mismo contenido y componentes del lenguaje como la presentación oral o

actividad que requiera repuesta.

6. En actividades grupales, el grupo será evaluado por su trabajo final. Sin embargo,

cada miembro de grupo deberá participar y cooperar para lograr un trabajo de

excelencia. Los estudiantes también recibirán una calificación individual.

7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no

plagiado. Se requiere que todo trabajo sometido al facilitador cumpla con las

reglas para citar apropiadamente o que esté parafraseado y citado dando crédito al

autor. Todo estudiante debe ser el autor de su propio trabajo. Todo trabajo que

sea plagiado, copiado o presente trazos del trabajo de otro estudiante o autor será

calificado con cero. El servicio de SafeAssign TM

de Blackboard será utilizado

por los facilitadores para verificar la autoría de los trabajos escritos de los

estudiantes. Es responsabilidad del estudiante de leer la política de plagio de su

universidad. Si usted es estudiante de UT, deberá leer la Sección 11.1 del Manual

del Estudiante. Si es estudiante de UMET y UT, refiérase al Capítulo 13,

secciones 36 y 36.1 de los respectivos manuales.

Se espera un comportamiento ético en todas las actividades del curso. Esto

implica que TODOS los trabajos tienen que ser originales y que para toda

referencia utilizada deberá indicarse la fuente, bien sea mediante citas o

bibliografía utilizando el estilo APA, versión 6. No se tolerará el plagio y, en caso

de que se detecte casos del mismo, el estudiante se expone a recibir cero en el


Updated 04/11/2013

trabajo y a ser referido al Comité de Disciplina de la institución. Los estudiantes

deben observar aquellas prácticas dirigidas para evitar incurrir en el plagio de

documentos y trabajos pues va en contra de la ética profesional.

8. Para el facilitador poder hacer cambios a las actividades del módulo o guía de

estudio, deberá ser aprobado por el Director de Facultad y Currículo antes de la

primera clase. Es requisito que el facilitador discuta y entregue una copia de los

cambios a los estudiantes al principio del primer taller.

9. El facilitador establecerá los medios para contactar a los estudiantes proveyendo

su correo electrónico de SUAGM, teléfonos, día y horario disponibles.

10. El uso de celulares está prohibido durante las sesiones de clase; de haber una

necesidad, deberá permanecer en vibración o en silencio.

11. La visita de niños y parientes no registrados en el curso no está permitida en el

salón de clases.

12. Todo estudiante está sujeto a las políticas y normas de conducta y

comportamiento que rigen al SUAGM, al curso y a un adulto profesional.

Nota: Si por alguna razón no puede acceder las direcciones electrónicas ofrecidas en el

módulo, notifique al facilitador pero no se limite a ellas. Existen otros motores de

búsqueda y sitios Web que podrá utilizar para la búsqueda de la información deseada.

Algunas de éstos son:

www.google.com

www.ask.com

www.pregunta.com

www.findarticles.com

http://www.findarticles.com/


Updated 04/11/2013

www.bibliotecavirtualut.suagm.edu

www.eric.ed.gov/

www.flelibrary.org/

http://www.apastyle.org/

Para comprar o alquilar libros de texto o referencias nuevas o usadas puede visitar:

http://www.chegg.com/ (alquiler)

http://www.bookswim.com/ (alquiler)

http://www.allbookstores.com/ (compra)

http://www.alibris.com/ (compra)

Éstos son sólo algunas de las muchas compañías donde puede comprar o alquilar libros.

El facilitador puede realizar cambios a las direcciones electrónicas y/o añadir otras de

índole profesional y que contengan las investigaciones más recientes del tópico del

módulo, de ser necesario.

CUMPLIMIENTO DE LA LEY DE INVESTIGACIÓN:

Si el facilitador o el estudiante requiriera o deseara llevar a cabo una investigación

o la administración de cuestionarios o entrevistas, éstos deberán referirse a las

normas y procedimientos de la Oficina de Cumplimiento y solicitar su autorización.

Para acceder a los formularios de la Oficina de Cumplimiento pueden visitar este

enlace:

http://www.suagm.edu/ac_aa_re_ofi_formularios.asp y seleccionar los formularios

que necesite. Además de los formularios el estudiante/facilitador puede encontrar

las instrucciones para la certificación de investigación en línea. Estas certificaciones

http://www.bibliotecavirtualut.suagm.edu/

http://www.eric.ed.gov/

http://flelibrary.org/


http://www.chegg.com/

http://www.bookswim.com/

http://www.allbookstores.com/

http://www.alibris.com/

http://www.suagm.edu/ac_aa_re_ofi_formularios.asp


Updated 04/11/2013

incluyen: Institutional Review Board (IRB), Health Information Portability and

Accountability Act (HIPAA), y Responsibility Conduct for Research Act (RCR).

De tener alguna duda, favor de comunicarse con las Coordinadoras Institucionales o a la

Oficina de Cumplimiento a los siguientes teléfonos:

Sra. Evelyn Rivera Sobrado, Directora Oficina de Cumplimiento

Tel. (787) 751-0178 Ext. 7196

Srta. Carmen Crespo, Coordinadora Institucional Cumplimiento – UMET

Tel. (787) 766-1717 Ext. 6366

Sra. Josefina Melgar, Coordinadora Institucional Cumplimiento – Turabo

Tel. (787) 743-7979 Ext.4126

Dra. Rebecca Cherry, Coordinadora Institucional Cumplimiento - UNE

Tel. (787) 257-7373 Ext. 3936

Filosofía y Metodología Educativa

Este curso está basado en la filosofía educativa del Constructivismo. El Constructivismo

es una filosofía de aprendizaje fundamentada en la premisa, de que, reflexionando a

través de nuestras experiencias, podemos construir nuestro propio entendimiento sobre el

mundo en el que vivimos.

Cada uno de nosotros generasus propias “reglas “y “modelos mentales” que utilizamos

para darle sentido a nuestras experiencias. Aprender, por lo tanto, es simplemente el

proceso de ajustar nuestros modelos mentales para poder entender nuevas experiencias.


Updated 04/11/2013

Como facilitadores, nuestro enfoque es el de mantener una conexión entre los hechos con

las experiencias 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, predecir información y

aplicarla a la vida diaria.

PRINCIPIOS DEL CONSTRUCTIVISMO:

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. Para construir “un significado” se requiere comprender todas las partes: globales y

específicas (“from whole to parts”). Ambas partes deben entenderse en el contexto

del todo. Por lo tanto, el proceso de aprendizaje se enfoca en los conceptos primarios

en contexto y 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,

y no sólo el de memorizar las respuestas “correctas” y repetir el significado de otra

persona. Como la educación es intrínsecamente interdisciplinaria, la única forma

válida para asegurar el aprendizaje es hacer de la evaluación 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.


Updated 04/11/2013

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.


Updated 04/11/2013

STUDY GUIDE

Course Title: Advanced Cost Accounting

Code: ACCO 391

Credits: Three Credits

Time Length: Five Weeks

Pre-requisite: ACCO 303

Description:

Include the Activity Based Costing system and the management considering design,

manufacturing and distribution Process; simple costing using a single indirect cost pool

and the five steps decision making process. Consider the master budgets and operating

budgets considering the timing, advantages and the responsibilities in the

implementation. The inventory costing using variable, absorption and throughout

methods is also part of the course. The strategies, the balanced scorecard in the

profitability analysis are emphasizes. Also the course includes the cost allocation and

methods analysis for different departments.

General Content Objectives:

1. Explain how broad averaging under costs and over costs product and services.

2. Explain how ABC is used in activity based management.

3. Compare ABC and department costing system.

4. Evaluate the costs and benefits of ABC.

5. Explain Kaizen budgeting and its benefits for cost management.

6. Recognize the human aspects of budgeting

7. Identify what distinguishes variable costing from absorption costing.

8. Understand how absorption costing can provide undesirable incentives for

managers to build inventory.

9. Differentiate throughput costing from variable and absorption costing.


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10. Describe the four perspectives of the balanced scorecard.

11. Analyze changes in operating income to evaluate strategy using the balanced

scorecard.

General Language Objectives:

a. Listen: Evaluate the issues related to the areas of cost accounting through

formal presentations.

b. Speaking: Students will express their ideas orally in English and Spanish

effectively for individual presentations and group discussions.

c. Reading: Students use the reading process effectively to study and analyze

accounting information.

d. Writing: Students will summarize and draw up the main ideas related to cost

accounting topics using proper grammar and spelling.

E-Lab (Language Lab) Requirements (Tell Me More, Net Tutor, Wimba Voice, Virtual

Library, & Voice E-mail.)

Language Lab Minimum Requirement: Students must demonstrate that they have

complied with 10 hours of language lab or e-lab usage for each language (English and

Spanish) per course. This equates to the use of the language lab or e-lab for two hours

weekly for each language per course. The facilitator may require a higher number of

hours for language lab practice based on the language needs for listening, speaking,

reading, and writing skills in either or both languages. The total amount of language lab

or e-lab hours is integrated in the activities for each workshop in the module.


Updated 04/11/2013

Description of the Evaluation Process: Integrate the use of the language lab and e-lab to

all evaluation rubrics used in the instructional module. The language rubrics for listening,

speaking, reading, and writing provided in Appendix A are integrated to assess student

performance in all courses. The Writing Process: Six Writing Traits Rubrics provided in

Appendix B must be used to evaluate all writing activities in both languages in all

courses. Portfolio Performance Assessment must be one of the evaluation instruments

used in the module and throughout the content of all workshops and appendices. This

instrument must follow established guidelines. Due to the nature of our dual language

instructional model, documentation must be provided on the growth of students towards

mastery of linguistic and academic skills in both languages (English and Spanish.) The

course facilitator will provide the student the PORTFOLIO MANUAL.

METHOD OF EVALUATION: Specific assignment information will be

provided the first night of class by the instructor.

The final grade for the course will be determined by the percentage earned for

demonstration of learning and achievement of course outcomes, and the learning and

mastery of language skills (English and Spanish). The student’s final grade will reflect

30% of language proficiency and 70% of content knowledge.

In order to evaluate the content of this course and to obtain the final grade based on:

exams, assignments, projects, written documents, oral presentations, Language Lab/E-

Lab etc., it must reflect 50% of the evaluation in English and 50% of the evaluation in

Spanish. It is the facilitator’s responsibility to have evidence that this requirement was

fulfilled.


Updated 04/11/2013

Example: Midterm

If the midterm has 40 items, 20 items must be in English and 20 must be in Spanish. In

addition to this language requirement, there must be evidence that 30% of the grade

demonstrates mastery of language skills.

Scale:

Test 1 100 15%

Test 2 100 15%

Test 3 100 15%

Case Presentation/analysis 100 30%

Exercises/Homework 100 15%

Participation, Assistance, Portfolio 100 10%

100%

Curva de evaluación

100-90 A 89-80 B 79-70 C 69-60 D 59-00 F

Other:

Requirements for the Use of APA (Version 6) for Citations of Textbooks

For Recommended Texts and Resources, Use APA style version 6. Include at least ONE

e-book from the Virtual Library at http://bibliotecavirtualut.suagm.edu/

Textbooks must have a publication date of 5 years as required by the Florida

Commission of Independent Learning.

Book(s)



Updated 04/11/2013



$90

E Book(s)



$90

http://www.amazon.com

http://www.amazon.com/


Updated 04/11/2013

Description of Course Policies

1. This course follows the Sistema Universitario Ana G. Méndez, Inc. Discipline-

Based Dual Language Immersion Model® designed to promote each student’s

development as a Dual Language Professional. Workshops will be facilitated in

either English or Spanish, strictly using the 50/50 model. This means that each

workshop will be conducted entirely in the language specified for the workshop. The

language used in each workshop needs to be alternated to insure that 50% of the

course is conducted in English and 50% in Spanish. To maintain this balance, the

course module will indicate that both languages must be used during the fifth

workshop, dividing the workshop activities between the two languages. The first two

hours will be in Spanish and the last two hours in English. 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 and dual language format. This requires

that students prepare in advance for each workshop according to the course module.

Students must be structured, organized, committed, and focused to ensure linguistic

and academic success. In order to achieve proficiency expectations in English and in

Spanish, the student must strive to take advantage of all language resources in the

university and in their community since becoming a dual language professional is a

complex and challenging task. Each workshop requires an average of ten hours of

preparation, but could require more.

3. Attendance to all class sessions is mandatory. A student who is absent to a workshop

must present a reasonable excuse to the facilitator who in turn will evaluate the reason


Updated 04/11/2013

for the absence. If it is justified, the facilitator will 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/or 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

level based on the student’s existing grade.

b. If the student misses three workshops, the facilitator may lower two

grade levels based on the student’s existing grade.

5. 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 learning activities, the group will be assessed for their final work as a

group. However, each member will have to collaborate to assure the success of the

group. Students will also receive an individual grade for their work.


Updated 04/11/2013

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.

SafeAssignTM

, a Blackboard plagiarism deterrent service, will be used by the

facilitators to verify students’ ownership of written assignments. It is the

student’s responsibility to read the university’s plagiarism policy. If you are a UT

student, read Section 11.1 of the Student Manual, and if you belong to UMET or

UNE, refer to Chapter 13, Sections 36 and 36.1 of the respective manuals.

Ethical behavior is expected from the students in all course related activities. This

means that ALL papers submitted by the student must be original work, and that all

references used will be properly cited or mentioned in the bibliography. Plagiarism

will not be tolerated and, in case of detecting an incidence, the student will obtain a

zero in the assignment or activity and could be referred to the Discipline Committee.

8. In order for the Facilitator to make changes to activities and the study guide, the

Faculty and Curriculum Director must approve such changes before the first day of

class. The Facilitator must discuss the approved changes with students in the first

class workshop. A written copy of the changes must also be provided to students at

the beginning of the first workshop.

9. The facilitator will establish a means of contacting students by providing the SUAGM

e-mail address, phone number, hours to be contacted, and days available.


Updated 04/11/2013

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 at 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, notify the

facilitator immediately but do not stop your investigation. There are many search engines

and other links you can use to search for information. These are some examples:

www.google.com

www.ask.com

www.pregunta.com

www.findarticles.com

www.bibliotecavirtualut.suagm.edu

www.eric.ed.gov/

www.flelibrary.org/


To buy or rent new or used textbooks or references you can visit:

http://www.chegg.com/ (rent)

http://www.bookswim.com/ (rent)

http://www.allbookstores.com/ (buy)

http://www.alibris.com/ (buy)

http://www.findarticles.com/

http://www.bibliotecavirtualut.suagm.edu/

http://www.eric.ed.gov/

http://flelibrary.org/


http://www.chegg.com/

http://www.bookswim.com/

http://www.allbookstores.com/

http://www.alibris.com/


Updated 04/11/2013

The facilitator may make changes or add additional challenging, research-based, and

professional educational Web Resources, if deemed necessary to reflect current trends in

the course topics.

RESEARCH LAW COMPLIANCE REQUIREMENT:

If the facilitator or the student is required, or wants to perform a research, or needs

to administer a questionnaire or an interview individuals, he/she must comply with

the norms and procedures of the Institutional Review Board Office (IRB) and ask

for authorization. To access the forms from the IRB Office or for additional

information, visit the following link:

http://www.suagm.edu/ac_aa_re_ofi_formularios.asp and select the forms needed.

Furthermore, in this Web site the student/facilitator will find instructions for

several online certifications related to IRB processes. These certifications include:

IRB Institutional Review Board, Health Information Portability and Accountability

Act (HIPAA), and the Responsibility Conduct for Research Act (RCR).

If you have any questions, please contact the following institutional coordinators:

Mrs. Evelyn Rivera Sobrado, Director of IRB Office (PR)

Tel. (787) 751-0178 Ext. 7196

Miss. Carmen Crespo, IRB Institutional Coordinator– UMET

Tel. (787) 766-1717 Ext. 6366

Sra. Josefina Melgar, IRB Institutional Coordinator – Turabo

Tel. (787) 743-7979 Ext.4126

Rebecca Cherry, Ph.D., IRB Institutional Coordinator - UNE

Tel. (787) 257-7373 Ext. 3936

http://www.suagm.edu/ac_aa_re_ofi_formularios.asp


Updated 04/11/2013

Teaching Philosophy and Methodology

The activities for the course reflect the educational philosophy of Constructivism.

Constructivism is an educational philosophy 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.

One of the main goals facilitators have is assisting students in making connections

between their prior knowledge of facts, and fostering new understanding that is relevant

to real live experiences. We will also attempt to tailor our teaching strategies to student

responses and encourage students to analyze, interpret, and predict information.

CONSTRUCTIVISM GUIDING PRINCIPLES:

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”. The “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


Updated 04/11/2013

to make assessment part of the learning process, thus ensuring that 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.


Updated 04/11/2013

TALLER UNO

Objetivos específicos de contenido:

Al finalizar el taller, los estudiantes serán capaces de:

1. Explicar cómo la amplitud promedio hace que los productos y servicios sean bajo

costo o sobre costo.

2. Presentar tres guías de como los sistemas de costos pueden ser refinados.

3. Distinguir entre sistemas sencillos y sistemas de actividad de costos.

4. Describir una jerarquía de costo de cuatro partes.

5. Identificar costos de productos o servicios utilizando el sistema de costos por

actividad.

6. Evaluar los costos y beneficios de implementar un sistema de costos por

actividad.

7. Explicar como un sistema de costos por actividad es utilizado en la gerencia por

actividad.

8. Comparar sistemas de costos por actividad y sistemas de costos departamentales.

9. Evaluar el sistema de costos por actividad en una empresa de servicio.

Objetivos específicos de lenguaje

Al finalizar el taller, el estudiante será capaz de:

1. Escuchar: Comparar y contrastar las diferencias y similitudes entre los sistemas

de costos por actividad para un producto y para un servicio luego de escuchar

presentaciones formales y discusiones de grupo relacionadas a los tópicos

referentes a esta materia.

2. Hablar: Discutir como los gerentes de las empresas pueden perfeccionar los

sistemas de costos para poder contabilizar de forma específica los costos

asociados con los diferentes productos.

3. Leer: Analizar los diferentes factores de costos de una empresa para poder tomar

la decisión de implementar un sistema de costos por actividad o utilizar otro

sistema de costos completamente diferente.


Updated 04/11/2013

4. Escribir: Diseñar un sistema de costos por actividad para una empresa

proveedora de servicios de mercadeo.

Enlaces electrónicos:

Biblioteca Virtual


Diferencia Entre el Costeo Tradicional y el Costeo Basado en Actividades

http://www.itson.mx/publicaciones/pacioli/Documents/no60/costo.pdf

¿Cómo evitar sobrecostos en las empresas a nivel logístico?

http://www.esan.edu.pe/conexion/actualidad/2013/04/04/sobrecostos-empresas-nivel-

logistico/

Los sistemas de costos y la contabilidad de gestión

http://eco.unne.edu.ar/contabilidad/costos/VIIIcongreso/156.doc

Sistema de Costeo Basado en Actividades

http://www.edutecne.utn.edu.ar/PPI-CAI/ppi2004.pdf

Diseño de Sistema de Costeo

http://ceidis.ula.ve/cursos/economia/costosII/sesiones/DisenodeSistemasdeCosteo.pdf

El método de costeo basado por unidad

http://www.12manage.com/methods_abc_es.html

ABM - gestión basada en actividades. Una forma de lograr la organización magra

http://www.gestiopolis.com/canales8/ger/abm-gestion-basada-en-actividades.htm

Asignaciones antes del taller:

1. Revisar el módulo de la clase. Prestar atención a la escala de puntuación, los

trabajos de investigación y las tareas asignadas para cada taller. Entender la


http://www.itson.mx/publicaciones/pacioli/Documents/no60/costo.pdf

http://www.esan.edu.pe/conexion/actualidad/2013/04/04/sobrecostos-empresas-nivel-logistico/

http://www.esan.edu.pe/conexion/actualidad/2013/04/04/sobrecostos-empresas-nivel-logistico/

http://eco.unne.edu.ar/contabilidad/costos/VIIIcongreso/156.doc

http://www.edutecne.utn.edu.ar/PPI-CAI/ppi2004.pdf

http://ceidis.ula.ve/cursos/economia/costosII/sesiones/DisenodeSistemasdeCosteo.pdf

http://www.12manage.com/methods_abc_es.html

http://www.gestiopolis.com/canales8/ger/abm-gestion-basada-en-actividades.htm


Updated 04/11/2013

importancia de los requisitos de lenguaje de este curso y los efectos de estos en la

calificación final.

2. Leer en el libro de texto de la clase los capítulos relacionados a los Sistemas de

Costos por Actividad y Gerencia por Actividad.

3. Contestar de forma escrita las siguientes preguntas

a. ¿Por qué los gerentes deben prestar importancia a productos que sean bajo

costo o sobre costo?

b. ¿Por qué es importante el clasificar los costos en una jerarquía de costos?

c. Describa cuatro decisiones las cuales la información de un sistema de

costos por actividad son importantes.

d. Describa cuatro señales las cuales nos ayudan a reconocer cuando los

sistemas de costos por actividad proveen el mayor beneficio.

e. ¿Cuáles son los costos principales y limitaciones de implementar un

sistema de costos por actividad?

f. ¿Cuándo es más conveniente el utilizar los costos por departamentos en

vez de los costos por actividad?

g. El vicepresidente de una de vender artículos negó al controlador el gastar

$50,000 dólares para un sistema de costos por actividad ya que para el

vicepresidente el dinero es mejor utilizado haciendo mejoras a la tienda en

la cual los clientes pueden ver la diferencia. ¿Cómo puede el cliente

beneficiarse con el use de un sistema de costos por actividad? ¿Qué

información debería el controlador discutir con el vicepresidente para

convencerlo de hacer la inversión en el sistema de costos por actividad?

4. Busque en línea o en otras publicaciones de negocio una empresa que utilice

sistemas de costos por actividad. Hacer un papel escrito de dos páginas

explicando la empresa, los problemas o situaciones antes de la implementación

del sistema de costos por actividad y la situación de la empresa luego de

implementar el sistema. Coloque en el foro de discusión de Blackboard un

resumen de su escrito. Este listo para discutir o presentar su trabajo en el taller.

5. En una página escrita diferenciar entre los sistemas de costos por trabajo,

sistemas de costos por actividad, sistemas de costo de volumen y ganancia,


Updated 04/11/2013

sistema de costos por unidad, sistemas de costos por proceso. Hacer una

comparación entre los diferentes sistemas. Escoja cual sistema usted piensa es el

mejor para recolectar los costos de nuestros productos. Este listo para discutir o

presentar su trabajo en el taller.

6. Complete sus horas de práctica en el e-lab.

Vocabulario clave de la lección:

1. Productos bajo costo

2. Producto sobre costo

3. Sistema de costo

4. Sistema de costo sencillo

5. Sistema de costo por actividad

6. Supervisión por actividades

7. Sistema de costos departamentales

Lista de materiales suplementarios para el taller:

1. Blackboard

2. Texto del curso


Updated 04/11/2013

Componentes de SIOP (Sheltered-Instruction Observation Protocol): Coloque una

marca de cotejo (√) en la (__) en todas las estrategias por componente que se usarán en el

taller.

B. Andamiaje

___ Modelaje

___ Práctica Dirigida

___ Práctica Independiente

___ Instrucción Comprensible

C. Opciones para Agrupamiento

___ Grupo Completo

___ Grupos Pequeños

___ Pares

___ Trabajo Independiente

D. Integración del Proceso

___ Escuchar

___ Hablar

___ Leer

___ Escribir

E. Aplicación

___ Actividades Dinámicas de Aplicación

___ Significativas y Relevantes

___ Rigurosas

___ Alineadas a los Objetivos

___ Promueven Participación

A. Preparación

___ Adaptación de Contenido

___ Enlaces al Conocimiento Previo

___ Enlaces al Aprendizaje Previo

___ Estrategias Incorporadas

Estrategias de CALLA (Cognitive Academic Language Learning Approach)

___ Cognoscitivo

___ Meta-cognoscitivo

___ Socio/Afectivo


Updated 04/11/2013

Actividades integradas de contenido y lenguaje para lograr los objetivos del taller

(Contenido y Lenguaje):

1. El facilitador se presentara a la clase y dará un breve resumen del material a

cubrirse en la clase.

2. El facilitador pasará asistencia, escogerá el representante estudiantil, llenará las

formas requeridas y entregara los papeles a la oficina.

3. El facilitador dividirá la clase en parejas. Cada estudiante presentará a su

compañero dando su nombre, su concentración y un dato único del estudiante.

4. El facilitador discutirá el módulo de la clase, los trabajos escritos, y exámenes.

De ser necesario el facilitador presentara cualquier cambio hecho al módulo y

coordinara los cambios con los estudiantes

5. El facilitador discutirá los requisitos del trabajo de la presentación de casos. El

facilitador explicara los requisitos y material escrito que es necesario para cada

trabajo. Es discreción del facilitador si todos los estudiantes harán sus

presentaciones durante el último taller o si varios estudiantes harán sus

presentaciones durante los diferentes talleres.

6. El facilitador escogerá a varios estudiantes para que presenten su trabajo escrito

referente a las empresas que utilizan los sistemas de costo por actividad. El

facilitador conducirá una discusión de grupo para cubrir los puntos más

importantes de las presentaciones.

7. El Facilitador hará una presentación formal de los conceptos relacionados a los

sistemas de costos por actividad. Durante la presentación el facilitador hará uso

de ejemplos y casos para ayudar a los estudiantes a entender el material

presentado en la clase.

8. Durante la presentación el facilitador escogerá a varios estudiantes para presentar

la información de las preguntas del trabajo escrito. El facilitador dirigirá una

discusión de grupo para debatir las diferentes ideas presentadas por los

estudiantes.

9. El facilitador hará varios ejemplos del material presentado en el taller. El

facilitador dividirá la clase en grupos y asignara problemas de práctica. Una vez


Updated 04/11/2013

los estudiantes hayan completado su trabajo, un representante de cada grupo

resolverá el problema en la pizarra.

10. El facilitador recogerá las tareas escritas para este taller.

11. El facilitador discutirá la tarea escrita para el próximo taller al igual que asignara

problemas adicionales a los estudiantes o los trabajos de casos e investigación.

12. Los estudiantes harán su diario reflexivo para presentar los conceptos aprendidos

y cualquier pregunta o duda acerca del material discutido durante el taller.

Evaluación:

1. Individual: Los estudiantes harán su diario reflexivo acerca de los conceptos e

ideas discutidas durante el taller.

2. Grupal: Los estudiantes serán divididos en grupos de tres a cuatro estudiantes. El

facilitador le asignara a cada grupo un negocio o tipo de empresa. Los grupos

serán responsables de diseñar la implementación de un sistema de costos por

actividad. Los estudiantes presentaran su plan al resto de la clase. Al final de

todas las presentaciones los grupos votaran para escoger el mejor plan de

implementación.

3. Escrito: En una página escrita los estudiantes identificaran tres problemas que los

gerentes de una empresa pueden encontrarse al momento de implementar un

sistema de costos por actividad y explicaran como los gerentes pueden evitar o

resolver estos problemas.

4. Oral/Auditivo: Cada estudiante ha sido nombrado el contable de una empresa. El

facilitador escogerá un estudiante al cual le presentara un área contable o

información de uno de los procesos del negocio. El estudiante seleccionado decidirá

si la información presentada por el facilitador puede ser utilizada como parte del

sistema de costos por actividad o no y explicara como llego a su conclusión. Los

otros estudiantes presentaran información a favor o en contra de la decisión

presentada por el estudiante seleccionado por el facilitador.


Updated 04/11/2013

Cierre del taller:

1. Individual: El gerente general de la empresa que trabajas no está de acuerdo que

el sistema de costos por actividad pueda ser implementado en los negocios de

servicios al cliente, especialmente al supermercado que él está a cargo. Prepara

una corta presentación oral de cinco minutos en la cual presentaras al gerente

general la importancia que tienen los sistemas de costos por actividad en las

empresas de servicio.

2. Grupal: El facilitador dividirá la clase en grupos y asignará a cada grupo un

sistema distinto de recolectar costos. Cada grupo deberá identificar el método de

cómo se asignan los costos, ventajas y desventajas por utilizar ese sistema,

eficiencia del sistema, facilidad para implementar y mantener el sistema. El

facilitador será el líder de una discusión para presentar todos los tipos de sistemas

y resumir la información preparada por cada grupo.


Updated 04/11/2013

WORKSHOP TWO

Specific Content Objectives:

At the end of the workshop the students will:

1. Describe the master budget and explain its benefits.

2. Describe the advantages of budgets.

3. Prepare the operating budget and supporting schedules.

4. Use computer-based financial planning models for sensitivity analysis.

5. Identify and describe the different responsibility centers and discuss the

importance of responsibility accounting.

6. Recognize the human aspects of budgeting.

7. Appreciate the special challenges of budgeting in multinational companies.

Specific Language Objectives:

At the end of the workshop, the student will be able to:

1. Listening: From the formal presentation and class discussions, the student will be

aware of the elements needed to create a master budget.

2. Speaking: Discuss the importance of budgeting in the accounting cycle and the

effects in the corporation.

3. Reading: Using on line and other reading materials, the student will be able to

summarize the different types of budgets included in the master budget.

4. Writing: Prepare a master budget from production and financial information from

a corporation.

Electronic Links (URLs):

Biblioteca Virtual


Master Budget

http://www.accountingtools.com/master-budget

Master Budget and Responsibility Accounting

www.csus.edu/indiv/m/mackeyjt/accy121/powerpoint/11ch06.ppt


http://www.accountingtools.com/master-budget

http://www.csus.edu/indiv/m/mackeyjt/accy121/powerpoint/11ch06.ppt


Updated 04/11/2013

Operating Budgets

www.cliffsnotes.com/study_guide/Operating-Budgets.topicArticleId-21248,articleId-

21234.html

Sensitivity Analysis

http://www.cliffsnotes.com/study_guide/Sensitivity-Analysis.topicArticleId-

21248,articleId-21231.html

Using Cost-Volume-Profit for Sensitivity Analysis

http://catalog.flatworldknowledge.com/bookhub/reader/4402?e=heisinger_1.0-ch06_s03

Sensitivity Analysis Example

http://www.businessplanhut.com/complete-example-sensitivity-analysis

Responsibility Centers

http://www.slideshare.net/shaiannna/responsibility-center-training

Responsibility Accounting

www.cbpp.uaa.alaska.edu/afrfb/acct202/Chpt_12_HO.ppt

Human Factors in budgeting

http://accounting4management.com/human_factors_in_budgeting.htm

Examining the Behavioral Aspects of Budgeting with particular emphasis on Public

Sector/Service Budgets

http://www.ijbssnet.com/journals/Vol_3_No_14_Special_Issue_July_2012/12.pdf

Assignments before the Workshop:

1. Read the chapters from the class book related to Master Budget and

Responsibility Accounting.

2. Complete any additional problems identified by the facilitator during the previous

workshop.

http://www.cliffsnotes.com/study_guide/Operating-Budgets.topicArticleId-21248,articleId-21234.html

http://www.cliffsnotes.com/study_guide/Operating-Budgets.topicArticleId-21248,articleId-21234.html

http://www.cliffsnotes.com/study_guide/Sensitivity-Analysis.topicArticleId-21248,articleId-21231.html

http://www.cliffsnotes.com/study_guide/Sensitivity-Analysis.topicArticleId-21248,articleId-21231.html

http://catalog.flatworldknowledge.com/bookhub/reader/4402?e=heisinger_1.0-ch06_s03

http://www.businessplanhut.com/complete-example-sensitivity-analysis

http://www.slideshare.net/shaiannna/responsibility-center-training

http://www.cbpp.uaa.alaska.edu/afrfb/acct202/Chpt_12_HO.ppt

http://accounting4management.com/human_factors_in_budgeting.htm

http://www.ijbssnet.com/journals/Vol_3_No_14_Special_Issue_July_2012/12.pdf


Updated 04/11/2013

3. Start working/complete your cases/investigation project. Depending on when the

project is due, the students might be required to turn in their projects at the

beginning of this workshop.

4. Answer the following questions in writing:

a. What are the four elements of the budgeting cycle?

b. Define master budget.

c. Define rolling budget. Give an example.

d. Outline the steps in preparing an operating budget.

e. How can sensitivity analysis be used to increase the benefits of budgeting?

f. Define kaizen budgeting.

g. Describe how nonoutput-based cost drivers can be incorporated into

budgeting.

h. Explain how the choice of the type of responsibility center (cost, revenue,

investment) affects behavior.

i. What are some additional considerations that arise when budgeting in

multinational companies?

5. Choose one of the electronic references listed for this workshop and prepare a two

page paper summary of the article. Post a brief summary of your findings in

Blackboard and reply to at least one of your classmates. Be ready to present your

paper in class.

6. Look for an online article or paper article on a budget related issue with a

company. Bring your article to the class for discussion.

7. Continue working on your E-Lab requirements, electronic portfolio or on any

other Learning Resource Area assigned to you by your facilitator.

Key Core Vocabulary:

1. Master budget

2. Operating budget

3. Sensitivity analysis

4. Responsibility centers

5. Responsibility accounting


Updated 04/11/2013

6. Human aspect of budgeting

List of Supplementary Materials for the Workshop:

1. Blackboard

2. Textbook

SIOP Components - Place a checkmark (√) on the (___) for ALL strategies that will be

used in the workshop.

B. Scaffolding

___ Modeling

___ Guided Practice

___ Independent Practice

___ Comprehensible Input

C. Grouping Options

___ Whole Class

___ Small Groups

___ Partners

___ Independent Work

D. Integration of Processes

___ Listening

___ Speaking

___ Reading

___ Writing

E. Application

___ Hands-on

___ Meaningful/Relevant

___ Rigorous

___ Link to Objectives

___ Promote Engagement

A. Preparation

___ Adaptation of Content

___ Links to Background Knowledge

___ Links to Past Learning

___ Strategies Incorporated

CALLA Strategies (Cognitive Academic Language Learning Approach)

___ Cognitive

___ Meta-cognitive

___ Social/Affective


Updated 04/11/2013

Integrated Activities of Content and Language to achieve Content and Language

Objectives:

1. The facilitator will return all assignments from workshop one to the students. If

necessary, the facilitator will discuss any important areas or problem areas

identified by their students on their reflexive dairy.

2. If necessary, the facilitator will go over the additional homework problems from

workshop one with the students. The facilitator will select various students to go

over the problems and lead a class discussion to reinforce important points or

answer any questions.

3. The facilitator will select various students to present their budget articles. The

class will have a discussion about the information and the facilitator will highlight

the concepts related to the workshop material.

4. The facilitator will conduct a formal presentation related to the Master Budget.

During the presentation the facilitator will create a master budget to reinforce and

clarify the material discussed in class. During the presentation the facilitator will

ask several students to share the information from their workshop homework as a

way to reinforce the material presented in class.

5. The facilitator will divide the class in groups and will ask each group to prepare a

master budget from the financial and production information provided by the

facilitator. When completed, the groups will present their budgets to the rest of

the class.

6. The facilitator will conduct a formal presentation related to kaizen budgeting and

responsibility centers. During the presentation the facilitator will use a series of

examples and cases to reinforce and clarify the material discussed in class.

7. The facilitator will present to the class a business case in which each student will

write a short paper describing which responsibility center is the most adequate for

the company and why. The facilitator will select a few students to present their

work will lead a discussion with the rest of the class to come up with the best

solution for the case.


Updated 04/11/2013

8. The facilitator will collect the homework assignments and will assign additional

problems that the students must work before the next workshop.

9. Students will present their case/investigation project, if the facilitator selected to

do weekly presentations.

10. Students will write their reflexive diary to discuss the material learned during the

workshop and identify any questions or concern with the material. If necessary

the facilitator will go over any material of the material discussed previously or

provide additional examples.

Assessment:

1. Individual: Students will write their reflexive diary to summarize the knowledge

gained and to identify any questions about the material presented during the

workshop.

2. Group: The students will show their understanding of the concepts of the master

budget by providing the correct procedures in preparing the budgets for the

different problems presented in class.

3. Written: The students will write some issues that accountants can encounter

when preparing a master budget.

4. Oral: The students will debate the best responsibility center for a specific

company based on the business facts presented by the facilitator.

Lesson Wrap-Up:

1. Individual: You decide. You have been hired to implement a kaizen budget in

your company. Your supervisor has no idea what is this concept and how to

implement in the business. You job is to prepare a plan to explain the concept of

kaizen budgeting to your supervisor and the pros and cons of this type of budget.

Give your finish plan to your facilitator. The facilitator will choose a few plans

and will discuss them with the rest of the class. The class will select the best plan

to accomplish this tasking.


Updated 04/11/2013

2. Group: The groups will discuss the issues accountants can encounter when

creating a master budget. Each group will present their information to the class.

The facilitator will keep a list on the board of all the issues and will lead a

discussion with the class to rank them from the highest risk with the biggest

impact to the budget to the lowest risk with the least impact to the budget.


Updated 04/11/2013

TALLER TRES

Objetivos específicos de contenido


1. Identificar qué es lo que distingue los costos variables de los costos por absorción.

2. Calcular la ganancia utilizando el costo por absorción y costo variable y explicar

la diferencia entre las ganancias.

3. Reconocer como los costos por absorción pueden proveer incentivos a los

gerentes para aumentar el inventario.

4. Diferenciar costo por rendimiento en relación a los costos variables y costos por

absorción.

5. Describir los diferentes conceptos de capacidad que pueden ser utilizados en los

costos por absorción.

6. Examinar los factores más importantes cuando estamos escogiendo los niveles de

capacidad necesarios para calcular la tasa de costo de manufactura fija.

7. Entender las áreas que juegan un papel importante en la planeación y control de

capacidad.

8. Reconocer cuales de las dos estrategias genéricas es utilizada por la empresa.

9. Entender los conceptos relacionados con la reingeniería.

10. Identificar las cuatro perspectivas de la tarjeta de anotación balanceada.

11. Analizar los cambios en las ganancias por operación para evaluar la estrategia de

la empresa.

12. Identificar la capacidad no utilizada y cómo se maneja la misma.

Objetivos específicos de lenguaje:


1. Escuchar: Validar los factores que afectan el punto de equilibrio de un producto

cuando utilizamos el concepto de los costos variables y los conceptos de costos

por absorción luego de escuchar la información presentada por el facilitador y las


Updated 04/11/2013

discusiones de los diferentes tópicos relacionados a estos conceptos con los

estudiantes de la clase.

2. Hablar: Discutir en detalle las áreas envueltas en la preparación de la tarjeta de

anotación balanceada, la importancias de cada una de estas áreas para la empresa

y el efecto o impacto de estas áreas en el bienestar o posición de la empresa.

3. Leer: Resumir los componentes necesarios para realizar un análisis estratégico de

las ganancias por operaciones y determinar cómo estos afectan en su totalidad a la

empresa.

4. Escribir: Elaborar un plan de como una empresa puede reducir su capacidad

efectivamente con un efecto financiero mínimo y sin afectar la condición general

de la empresa.


Biblioteca Virtual


Costes Fijos vs Costes Variables

http://www.aulafacil.com/Anabala/Lecc-26.htm

Punto de Equilibrio, Costos Variables y Costos Fijos

http://mercadeodigital.es/punto-equilibrio-costos-variables-fijos/

Costeo por Absorción y Variable

http://www.youtube.com/watch?v=M_SDsAt4aSo

Método de costos por absorción y costos variables

http://www.gestiopolis.com/recursos/experto/catsexp/pagans/fin/14/cosotsv.htm

Costos de producción

http://www.peoi.org/Courses/Coursessp/mic/frame3.html

Determinación de Capacidad

http://www.uco.es/~p42abluj/web/3texto1.htm

La Capacidad Productiva


http://www.aulafacil.com/Anabala/Lecc-26.htm

http://mercadeodigital.es/punto-equilibrio-costos-variables-fijos/

http://www.youtube.com/watch?v=M_SDsAt4aSo

http://www.gestiopolis.com/recursos/experto/catsexp/pagans/fin/14/cosotsv.htm

http://www.peoi.org/Courses/Coursessp/mic/frame3.html

http://www.uco.es/~p42abluj/web/3texto1.htm


Updated 04/11/2013

http://www.fcjs.urjc.es/departamentos/areas/profesores/descarga/stsyywttrr/Tema%204%

20La%20capacidad%20productiva.pdf

Determinación de las tasas de aplicación de los costos indirectos de fabricación

http://www.emagister.com/curso-acumulacion-costos/determinacion-tasas-aplicacion-

costos-indirectos-fabricacion

Reingeniería de Procesos

http://www.slideshare.net/MiellaoO/reingeniera-de-procesos-8131271

Reingeniería de Procesos de Negocios

http://www.ejournal.unam.mx/rca/189/RCA18911.pdf

Ingresos operacionales y no operacionales

http://www.gerencie.com/ingresos-no-operacionales.html

Modelos de exceso de capacidad y de sobrecapacidad

http://www.fao.org/docrep/005/Y8169S/y8169s0i.htm


1. Si el facilitador entrego un examen para la casa, los estudiantes individualmente

deben de completar el examen y tenerlo listo para el comienzo del próximo taller.

2. Los estudiantes deben hacer los ejercicios adicionales indicados por el facilitador

en relación al material cubierto en el taller número dos.

3. Los estudiantes deben leer en el libro de la clase el capítulo referente a los costos

de inventario y análisis de capacidad y el capítulo referente a la estrategia, tarjeta

de anotación balanceada, y la estrategia de análisis de rentabilidad.

4. Los estudiantes deben de trabajar en sus casos o investigaciones, dependiendo del

método que haya escogido el facilitador para presentar estos trabajos.

5. Los estudiantes deberán de contestar de forma escrita las siguientes preguntas;

a) ¿Por qué el término “costo directo” es un nombre equivocado?

b) Dar un ejemplo de cómo, bajo costos por absorción, las ganancias por

operación pueden disminuir aun cuando los niveles de ventas por

unidad han aumentado.

http://www.fcjs.urjc.es/departamentos/areas/profesores/descarga/stsyywttrr/Tema%204%20La%20capacidad%20productiva.pdf

http://www.fcjs.urjc.es/departamentos/areas/profesores/descarga/stsyywttrr/Tema%204%20La%20capacidad%20productiva.pdf

http://www.emagister.com/curso-acumulacion-costos/determinacion-tasas-aplicacion-costos-indirectos-fabricacion

http://www.emagister.com/curso-acumulacion-costos/determinacion-tasas-aplicacion-costos-indirectos-fabricacion

http://www.slideshare.net/MiellaoO/reingeniera-de-procesos-8131271

http://www.ejournal.unam.mx/rca/189/RCA18911.pdf

http://www.gerencie.com/ingresos-no-operacionales.html

http://www.fao.org/docrep/005/Y8169S/y8169s0i.htm


Updated 04/11/2013

c) ¿Cuáles son los factores que pueden afectar el punto de equilibrio bajo

el sistema de costos por variación y el sistema de costos por

absorción?

d) Personas críticas al sistema de costos por absorción han enfatizado el

posible riesgo de que este sistema provea incentivos financieros

inmerecidos para los gerentes. De un ejemplo de cómo esto puede

suceder.

e) ¿Cuáles son dos métodos para reducir los aspectos negativos asociados

con el uso de costos por absorción para evaluar a los gerentes de

planta?

f) Describir el espiral a la baja demanda y sus implicaciones con las

decisiones de fijación de precios en una empresa.

g) Definir que es una estrategia.

h) Describir las cinco fuerzas que deben ser consideradas cuando estamos

analizando una industria.

i) ¿Qué es un mapa estratégico?

j) Describir tres cualidades de una buena tarjeta de anotación balanceada.

k) ¿Qué significa “downsizing”?

6. Continuar trabajando en su portafolio electrónico y sus horas de E-Lab, y en

cualquier otra área de E-Lab identificada por su facilitador.

7. Escribir un papel de una página para explicar el término de reingeniería, su

importancia en el mundo empresarial, la forma de aplicar este concepto y dar un

ejemplo de una empresa que haya utilizado este concepto y una breve descripción

de sus resultados, ya sean de forma positiva o negativa. Entrar al foro de discusión

en Blackboard creado por el facilitador y colocar un resumen de esta actividad.

Vocabulario clave de la lección

1. Costos variables

2. Costos por absorción

3. Costos por rendimiento

4. Capacidad de una empresa


Updated 04/11/2013

5. Tasa de costo de manufactura fija

6. Reingeniería

7. Tarjeta de anotación balanceada

8. Ganancias por operaciones

9. Capacidad no utilizada

Lista de materiales suplementarios para el taller:

1. Blackboard

2. Tell Me More


Updated 04/11/2013

Componentes de SIOP (Sheltered-Instruction Observation Protocol): Coloque una

marca de cotejo (√) en la (__) en todas las estrategias por componente que se usarán en el

taller.

B. Andamiaje

___ Modelaje

___ Práctica Dirigida

___ Práctica Independiente

___ Instrucción Comprensible

C. Opciones para Agrupamiento

___ Grupo Completo

___ Grupos Pequeños

___ Pares

___ Trabajo Independiente

D. Integración del Proceso

___ Escuchar

___ Hablar

___ Leer

___ Escribir

E. Aplicación

___ Actividades Dinámicas de Aplicación

___ Significativas y Relevantes

___ Rigurosas

___ Alineadas a los Objetivos

___ Promueven Participación

A. Preparación

___ Adaptación de Contenido

___ Enlaces al Conocimiento Previo

___ Enlaces al Aprendizaje Previo

___ Estrategias Incorporadas

Estrategias de CALLA (Cognitive Academic Language Learning Approach)

___ Cognoscitivo

___ Meta-cognoscitivo

___ Socio/Afectivo


Updated 04/11/2013

Actividades integradas:

1. El facilitador recogerá el primer examen de la clase, si este ha sido el método

seleccionado por el facilitador para dar los exámenes de la clase.

2. El facilitador devolverá a los estudiantes los trabajos escritos del taller anterior.

De ser necesario, el facilitador discutirá cualquier área que los estudiantes hayan

demostrado alguna dificultad sobre el material cubierto en la tarea. El facilitador

hará problemas, discutirá ejemplos o casos adicionales para aclarar las dudas de

los estudiantes.

3. El facilitador escogerá a varios estudiantes para resolver los problemas o casos

adicionales identificados en el taller anterior. El facilitador será el líder de la

discusión entre los estudiantes.

4. El facilitador hará una presentación formal utilizando graficas o material

electrónico en relación al material del libro de la clase sobre los costos de

inventario y análisis de capacidad. El facilitador presentará ejemplos y discutirá

casos para facilitar la enseñanza de este material.

5. El facilitador dividirá la clase en grupos y asignara problemas adicionales de

práctica a cada grupo. Una vez terminados, los grupos escogerán un representante

que discutirá la solución del problema en la pizarra.


electrónico en relación al material del libro de la clase referente a la estrategia,

tarjeta de anotación balanceada, y la estrategia de análisis de rentabilidad. El

facilitador presentará ejemplos y discutirá casos para facilitar la enseñanza de este

material.

7. Cada estudiante escribirá un papel de una página de cómo utilizar la tarjeta de

anotación balanceada para analizar la posición de una empresa y la importancia de

esta herramienta. El facilitador escogerá a varios estudiantes para presentar sus

trabajos y conducirá una discusión de grupo para presentar los puntos más

importantes de este concepto.

8. De haber sido la opción del facilitador, los estudiantes harán su presentación

sobre su caso o proyecto de investigación.

9. El facilitador recogerá las tareas escritas para este taller.


Updated 04/11/2013

10. El facilitador discutirá la tarea escrita para el próximo taller al igual que asignara

problemas adicionales a los estudiantes o los trabajos de investigación.

11. Los estudiantes harán su segundo examen o se lo llevaran para su hogar si este ha

sido el método seleccionado por el facilitador.

12. Los estudiantes harán su diario reflexivo para presentar los conceptos aprendidos

y cualquier pregunta o duda acerca del material discutido durante el taller.

Evaluación

1. Individual: Los estudiantes redactarán su diario reflexivo acerca del contenido del

taller.

2. Grupal: Los estudiantes participarán en una discusión grupal acerca de los conceptos e

implementación del proceso de reingeniería. Los grupos discutirán entre ellos para

seleccionar los puntos más importantes.

3. Escrito: Las diferencias entre las ganancias por operaciones entre el método de costos

variables y costos por absorción son únicamente basadas en la contabilidad de los costos

fijos. Los estudiantes redactarán un informe escrito si ellos están de acuerdo o no a esta

idea y explicaran su posición.

4. Oral/Auditivo: Los estudiantes discutirán como las empresas pueden analizar los

cambios en las ganancias de las operaciones para evaluar el éxito de la implementación

de una estrategia.

Cierre del taller:

1. Individual: El facilitador presentará a los estudiantes un problema de punto de

equilibrio utilizando el sistema de costos variables y costos por absorción. El facilitador

escogerá a varios estudiantes para presentar sus contestaciones y llevara a cabo una

discusión con el grupo para cubrir los puntos importantes.


Updated 04/11/2013

2. Grupal: El problema principal con los sistemas de costos variables es que ignora la

importancia de los costos fijos en las empresas de manufactura. Los grupos discutirán

esta oración y decidirán si es correcta o no y porque. El facilitador hará una discusión de

grupo para discutir las ideas de los grupos.


Updated 04/11/2013

WORKSHOPS FOUR

Specific Content Objectives:

At the end of the workshop the students will:

1. Identify four purposes for allocating costs to cost objects.

2. Understand criteria to guide cost allocation decisions.

3. Discuss decisions faced when collecting costs in indirect-cost pools.

4. Discuss why a company’s revenues and costs can differ across customers.

5. Identify the importance of customer-profitability profiles.

6. Subdivide the sales-volume variance into the sales-mix variance and the sales-

quantity variance.

Specific Language Objectives:

At the end of the workshop, student will be able to:

1. Listening: Appraise the role managers most take when they are analyzing the

sales-volume variance.

2. Speaking: Explain how customer profitability profiles help managers.

3. Reading: Summarize how a company’s revenue and costs differ across

customers.

4. Writing: Describe four purposes for allocating costs to cost objectives.

Electronic Links (URLs):

Biblioteca Virtual


Cost Allocation - Overview

http://ocw.mit.edu/courses/sloan-school-of-management/15-521-management-

accounting-and-control-spring-2003/lecture-notes/web_class8.pdf

What is cost allocation?

http://www.accountingtools.com/questions-and-answers/what-is-cost-allocation.html

The Art of Customer Profitability Analysis

http://www.destinationcrm.com/Articles/Web-Exclusives/Viewpoints/The-Art-of-

Customer-Profitability-Analysis-45096.aspx


http://ocw.mit.edu/courses/sloan-school-of-management/15-521-management-accounting-and-control-spring-2003/lecture-notes/web_class8.pdf

http://ocw.mit.edu/courses/sloan-school-of-management/15-521-management-accounting-and-control-spring-2003/lecture-notes/web_class8.pdf

http://www.accountingtools.com/questions-and-answers/what-is-cost-allocation.html

http://www.destinationcrm.com/Articles/Web-Exclusives/Viewpoints/The-Art-of-Customer-Profitability-Analysis-45096.aspx

http://www.destinationcrm.com/Articles/Web-Exclusives/Viewpoints/The-Art-of-Customer-Profitability-Analysis-45096.aspx


Updated 04/11/2013

Cost Allocation, Customer Profitability Analysis, and Sales Variance


Improve customer profitability

http://www.meiss.com/en/executive-education/customer-profitability-cost-to-serve-

analysis-course/

Revenue Analysis

http://www.uic.edu/classes/actg/actg594/Notes/PDF/16Notes.PDF

How to analyze revenue cycle performance

http://smallbusiness.chron.com/analyze-revenue-cycle-performance-40161.html

The ABCs of Customer Profitability

http://www.aabri.com/manuscripts/FSC-12-3.pdf

Customer value and profitability

http://www.executionmih.com/customer/value-profitability-overview.php

Profitability Analysis

http://www.valuationtutor.com/btchp2/topic5/topic5.htm

Sales variance and sale price variance

http://basiccollegeaccounting.com/2007/11/explain-what-is-sales-price-variance-sales-

volume-variance/

Labor, Material and Sales Variance

http://www.youtube.com/watch?v=KP9jM1BFqC4

Variance Analysis

http://www.youtube.com/watch?v=vP0FpiADIE8

What is a static budget?

http://www.accountingtools.com/questions-and-answers/what-is-a-static-budget.html

Flexible Budgets and Variance Analysis

http://www.csus.edu/indiv/p/pforsichh/accountinginfo/121/Ch07%20-

%20Flex%20Budgets,%20Var%20Analysis/Ch07%20In-Class%20Problems,%20-

%20STUDENT%20COPY.pdf

Sales mix variance analysis

http://www.tutorsonnet.com/homework_help/cost_accounting/standard_costs/sales_varia

nce_assignment_help_online_tutoring.htm


http://www.meiss.com/en/executive-education/customer-profitability-cost-to-serve-analysis-course/

http://www.meiss.com/en/executive-education/customer-profitability-cost-to-serve-analysis-course/

http://www.uic.edu/classes/actg/actg594/Notes/PDF/16Notes.PDF

http://smallbusiness.chron.com/analyze-revenue-cycle-performance-40161.html

http://www.aabri.com/manuscripts/FSC-12-3.pdf

http://www.executionmih.com/customer/value-profitability-overview.php

http://www.valuationtutor.com/btchp2/topic5/topic5.htm

http://basiccollegeaccounting.com/2007/11/explain-what-is-sales-price-variance-sales-volume-variance/

http://basiccollegeaccounting.com/2007/11/explain-what-is-sales-price-variance-sales-volume-variance/

http://www.youtube.com/watch?v=KP9jM1BFqC4

http://www.youtube.com/watch?v=vP0FpiADIE8

http://www.csus.edu/indiv/p/pforsichh/accountinginfo/121/Ch07%20-%20Flex%20Budgets,%20Var%20Analysis/Ch07%20In-Class%20Problems,%20-%20STUDENT%20COPY.pdf



http://www.tutorsonnet.com/homework_help/cost_accounting/standard_costs/sales_variance_assignment_help_online_tutoring.htm

http://www.tutorsonnet.com/homework_help/cost_accounting/standard_costs/sales_variance_assignment_help_online_tutoring.htm


Updated 04/11/2013

What is sales mix?

http://www.accountingtools.com/questions-and-answers/what-is-sales-mix.html

Sales Quantity Variance

http://www.youtube.com/watch?v=bGragDwU4es

Assignments before the Workshop:

1. Complete test 2, if given by the facilitator to complete at home. Return at the

beginning of the next workshop

2. Read the chapters from the class book related to Cost Allocation, Customer-

Profitability Analysis, and Sales-Variance Analysis.

3. Complete any additional problems identified by the facilitator during the previous

workshop.

4. Based on the preference of the facilitator related to the case or investigation work,

continue working on your final investigation project or complete the investigation

project due at the beginning of this workshop.

5. Select one topic from the electronic links list and prepare a two page summary

paper. If selected by the facilitator, be ready to present your work in class

6. Answer the following questions in writing:

a. A given cost may be allocated for one or more purposes. List four

purposes.

b. What criteria might be used to guide cost allocation decisions? Which are

the dominant criteria?

c. Why is customer profitability analysis a vitally important topic to

managers?

d. Give examples of three different levels of costs in a customer-cost

hierarchy.

e. Show how managers can gain insight into the causes of a sales-volume

variance by subdividing the components of this variance.

f. Explain why a favorable sales-quantity variance occurs.

g. Explain how the direct materials mix and yield variances provide

additional information about the direct materials efficiency variance.

http://www.accountingtools.com/questions-and-answers/what-is-sales-mix.html

http://www.youtube.com/watch?v=bGragDwU4es


Updated 04/11/2013

7. Find a newspaper or online article related to a company’s profitability or lack of

profitability. Summarize the article in a one page written paper. Be ready to do a

three minute presentation in class about your article.

8. Keep working on your E-Lab requirements, electronic portfolio or on any other

Learning Resource Area assigned to you by your facilitator.

Key Core Vocabulary:

1. Cost allocation

2. Customer profitability analysis

3. Customer cost analysis

4. Customer revenue analysis

5. Customer-level costs

6. Customer profitability profiles

7. Profitability analysis

8. Sales variances

9. Static budget variance

10. Flexible budget variance

11. Sales mix variance

12. Sales quantity variance


1. Blackboard

2. Tell Me More


Updated 04/11/2013



Integrated Activities:

1. The facilitator will collect test 2 from the students, if a take home test was given

at the end of the previous workshop.

2. The facilitator will return to the students their written homework from the

previous workshop. The facilitator will go over any difficult areas that the

students showed lack of understanding through their homework. The facilitator

will discuss the material again and will go over additional examples or cases to

help the students get a better understanding of the material.

B. Scaffolding

___ Modeling

___ Guided Practice



C. Grouping Options

___ Whole Class

___ Small Groups

___ Partners



___ Listening

___ Speaking

___ Reading

___ Writing

E. Application

___ Hands-on


___ Rigorous



A. Preparation





CALLA Strategies (Cognitive Academic Language Learning Approach)

___ Cognitive

___ Meta-cognitive



Updated 04/11/2013

3. If necessary, the facilitator will go over the additional homework problems from

the previous workshop. The facilitator will select various students to show their

work to the rest of the class and will lead a class discussion to reinforce important

points or answer any questions.

4. The facilitator will select various students to present their work on the different

electronic links. The facilitator will use the presentations to identify the important

points of the material to be cover during his formal presentation.

5. The facilitator will conduct a formal presentation related to Cost Allocation,

Customer-Profitability Analysis, and Sales-Variance Analysis. During the

presentation the facilitator will use a series of examples and cases to reinforce and

clarify the material discussed in class.

6. The facilitator will divide the class in groups and will assign problems related to

cost allocation and customer profitability. The groups will select a representative

to show the rest of the class how to solve the problem. The facilitator will lead

the discussion to ensure total understanding by the students of the material and

solution procedures.

7. The facilitator will ask a few students to present their summaries of their

newspaper or online articles on profitability. The facilitator will highlight to the

students the important terms discussed during the presentations.

8. The facilitator will assign to each student an additional variance analysis problem.

The facilitator will select a few students to work the problems for the rest of the

class.

9. The facilitator will collect the homework assignments and will assign additional

problems that the students must work before the next workshop.

10. Students will present their case or investigation project, if the facilitator selected

to do weekly presentations.

11. The facilitator will administer test 3 or will provide the test to the students to take

home and return at the beginning of work shop five




Updated 04/11/2013

the facilitator will go over any material or provide additional examples to clarify

any major concerns.

Assessment:

1. Individual: Students will write their reflexive diary to summarize the knowledge

gained and to identify any questions about the material presented during the

workshop.

2. Group: Groups will discuss if a company should allocate or not all of its

corporate costs to its divisions. Supporting facts should be given to the position

selected.

3. Written: Students will write a paragraph to present their opinion about the

importance of customer profitability analysis for a company. Information should

include the benefits and/or any negative effect for the company.

4. Oral: Students will discuss the importance of variance analysis and the actions

management must take to correct the issues identified.

Lesson Wrap-Up:

1. Individual: What will you say? A division president looked at you and said: “I

am going to focus on the customers of my business and leave cost-allocation

issues to my accountant”. Do you agree with this comment? The facilitator will

select a few students to present their points about this comment and lead a class

discussion to identify the important points about cost allocation.

2. Group: The groups will participate on an exercise call “Your turn”. The groups

will prepare a problem related to the material cover in class. The group will

challenge another group and trade problems between them. The groups will have

a few minutes to answer the problem. The facilitator will call the groups to

present their answers. The group with the correct answer will continue to the next

challenge. All groups should be challenge at least once. The facilitator will

decide the total of challenges based on the time available.


Updated 04/11/2013

Taller Cinco/Workshop Five (TWO HOURS IN SPANISH AND TWO HOURS IN ENGLISH)

(La siguiente nota no aplica a los módulos de 8 semanas.)

(This statement does not apply to 8-week modules.)

NOTA: Este taller es bilingüe. Tanto, el

Facilitador como los estudiantes, deberán

utilizar el idioma asignado para cada tarea y

actividad. No mezcle los dos idiomas!

UTILICEN SOLAMENTE UN LENGUAJE

A LA VEZ! Las primeras dos horas serán en

español. Las últimas dos horas serán en

inglés.

NOTE: This is a bilingual workshop. Both

the facilitator and the student must use the

language assigned for each homework and

activity. Do not mix both languages! USE

ONE LANGUAGE AT A TIME- KEEP

BOTH LANGUAGES SEPARATE! The

first two hours must be in Spanish. The last

two hours must be in English.

Objetivos específicos de contenido:


1. Distinguir entre el método de tasa sencilla y el método de tasa doble.

2. Comprender como los incentivos divisionales son afectados cuando la selección

para la base de asignación es por la tasa presupuestada o por la tasa actual, o por

el uso presupuestado o uso actual.

3. Asignar costos a múltiples departamentos de apoyo utilizando el método directo,

el método de reducción, y el método reciproco.

4. Allocate common costs using the stand-alone method and the incremental

method.

5. Explain the importance of explicit agreement between contracting parties when

the reimbursement amount is based on costs incurred.

6. Understand how bundling of product gives rise to revenue allocation issues and

the methods for doing so.


Updated 04/11/2013

Objetivos específicos de lenguaje:

Al finalizar este taller, el estudiante será capaz de:

1. Escuchar: Reflejarán sobre las diferencias entre los pronósticos y los costos actuales

y como estas afectan la selección de la base para la asignación de costos.

2. Hablar: Discutir los diferentes métodos disponibles para la distribución de costos

cuando tenemos múltiples departamentos en nuestra empresa.

3. Leer: Ilustraran los métodos de cómo el gobierno de los Estados Unidos reembolsa

sus contratistas. Expondrán los requisitos que los contratistas deben seguir para poder

llevar a cabo un contrato con el gobierno de los Estados Unidos.

4. Escribir: Elaborarán en los principios y técnicas utilizadas para asignar la ganancia a

productos que han sido agrupados en uno solo y como asignar la ganancia a productos

independientes.


Biblioteca Virtual


Sistema de Costos

http://cdigital.dgb.uanl.mx/te/1020146306/1020146306_02.pdf

Introducción a los Fundamentos de la Regulación Mediante Incentivos

http://bear.warrington.ufl.edu/centers/purc/DOCS/papers/sp_08.pdf

Asignación de Costos Indirectos por el Método Directo

http://normacontable.org/2012/09/asignacion-de-costos-indirectos-por-el-metodo-directo/

Contabilidad de costos método reciproco

http://www.slideshare.net/videoconferencias/contabilidad-de-costos-i

Cost allocation



http://cdigital.dgb.uanl.mx/te/1020146306/1020146306_02.pdf

http://bear.warrington.ufl.edu/centers/purc/DOCS/papers/sp_08.pdf

http://normacontable.org/2012/09/asignacion-de-costos-indirectos-por-el-metodo-directo/

http://www.slideshare.net/videoconferencias/contabilidad-de-costos-i



Updated 04/11/2013

Revenue allocation and bundled products

www.csub.edu/~tdoucet/PPTACCT303Chapter15.ppt

Government contracting

http://www.sba.gov/community/discuss-popular-topics/government-contracting


Asignaciones a discutirse durante las primeras dos horas de instrucción (2).

1. Completar el examen si ha sido dado para la casa y entregar al comienzo del

taller.

2. Completar los ejercicios adicionales indicados por el facilitador en relación al

material cubierto en el taller número cuatro.

3. Completar su proyecto de casos o investigación final. Estar listos para discutir su

trabajo en clase.

4. Completar su portafolio electrónico y sus horas de E-Lab, y cualquier otra área de

E-Lab identificada por su facilitador.

Assignments to be discussed during the last two hours of instruction (2).

1. Read the chapter from the class book related to Allocation of Support Department

Costs, Common Costs and Revenue.

2. Answer the following questions in the discussion board created by the facilitator:

a. Distinguish between the single rate and the dual rate method.

b. Describe how the dual rate method is useful to division managers in

decision making.

c. How do budgeted cost rates motivate the support department manager to

improve efficiency?

d. Give examples of allocation bases used to allocate support department cost

pools to operating departments.

e. Distinguish among the three methods of allocating the costs of support

departments to operating departments.

f. Distinguish between two methods of allocating common costs.

http://www.csub.edu/~tdoucet/PPTACCT303Chapter15.ppt

http://www.sba.gov/community/discuss-popular-topics/government-contracting


Updated 04/11/2013

g. What is one key way to reduce cost allocation disputes that arise with

government contracts?

h. Identify and discuss arguments that individual product managers may put

forward to support their preferred revenue allocation method.

Vocabulario académico clave (Debe

reflejar los objetivos y conceptos claves

del taller.) Verifique que el estudiante

domine el vocabulario clave en los dos

idiomas.

Ejemplo:

1. Tasa sencilla

2. Tasa doble

3. Incentivos divisionales

4. Método directo

5. Método de reducción

6. Método reciproco

Academic Core Vocabulary (Must

reflect objectives and important concepts

of the workshop.) Verify that the student

masters the core vocabulary in both

languages.

Sample:

1. Stand-alone method

2. Incremental method

3. Bundling

4. Explicit agreement

5. Government contracting


1. Blackboard

2. Tell Me More


Updated 04/11/2013



1.

2.

3.

4.

5.

6.

7.

8.

B. Scaffolding

___ Modeling

___ Guided Practice



C. Grouping Options

___ Whole Class

___ Small Groups

___ Partners



___ Listening

___ Speaking

___ Reading

___ Writing

E. Application

___ Hands-on


___ Rigorous



A. Preparation





CALLA Strategies

(Cognitive Academic Language Learning Approach)

___ Cognitive

___ Meta-cognitive



Updated 04/11/2013

Actividades integradas de contenido y lenguaje para lograr los objetivos del taller:

1. El facilitador recogerá el examen de haber sido entregado para hacer en la casa en

el taller anterior.

2. El facilitador devolverá a los estudiantes los trabajos escritos del taller anterior.

De ser necesario, el facilitador discutirá cualquier área que los estudiantes hayan

demostrado alguna dificultad sobre el material cubierto en la tarea.

3. El facilitador escogerá a varios estudiantes para resolver los problemas o casos

adicionales identificados en el taller anterior. El facilitador será el líder de la

discusión entre los estudiantes.

4. Los estudiantes completaran la evaluación de la clase.


electrónico en relación a la asignación de costos para departamentos de suporte,

costos comunes y ganancias.

Integrated content and language activities aligned to achieve workshop objectives:

1. The facilitator will work various problems to show the methods for cost and

revenue allocation for support departments.

2. The facilitator will assign problems to the students related to the material

presented in class. The facilitator will choose a few students to present their work

in front of the class.

3. Students will present their cases or investigation projects.



the facilitator will go over any material or provide additional examples to clarify

any major concerns.


Updated 04/11/2013

Assessment: LAST TWO HOURS OF THE WORKSHOP

1. Individual: Students will write their reflexive diary in relation to the material

cover during the last workshop.

2. Group: Students will analyze the ways on how might a dispute over the

allocation of revenues of a bundled product can be resolved.

3. Written: Students will prepare a short paper describing how companies are

increasingly facing revenue allocation decisions.

4. Oral: Students will discuss the differences between the stand alone and the

incremental revenue allocation methods.

Lesson Wrap-Up:

1. Individual: You make the call. “To ensure unbiased cost allocations, fixed costs

should be allocated on the basis of estimated long run use by user department

managers”. Do you agree? Why? Be ready to discuss your inputs with the rest of

the class. The facilitator will lead a class discussion to debate the answers from

the students.

2. Group: The facilitator will divide the class in groups of three. Each group will

recap the important topics of the course and will identify specific areas of the

course that they consider the most interesting and intriguing in relation to cost

accounting. The facilitator will lead a class discussion to share the information

from the groups.


Updated 04/11/2013

APÉNDICES / APPENDIXES


Updated 04/11/2013

APPENDIX A

NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED INSTRUCTION

Retrieved from: WIDA Consortium http://www.wida.us/

http://www.wida.us/


Updated 04/11/2013

“Can Do” Listening Rubric

National Proficiency Levels Criteria

Starting

Identifies objects

Names concrete objects

Points to picture/object of the word heard

Follows simple commands

Repeats words or simple phrases

Understands simple messages – gestures, pointing

Emerging

Draws a picture

Requires continuous repetition

Follows verbal dictations

Checks-off words that were heard

Repeats information heard to determine comprehension

Understands slow speech and multiple repetitions

Developing Understands more details of spoken language

Needs limited or no repetition and slow speech

Understands basic academic vocabulary which is frequently used in class discussions

Understands class discussions with some difficulty

Understands most of what was said

Expanding Needs limited or no repetition at normal speed speech

Understands academic vocabulary used in class discussions

Understands class discussions with little difficulty

Understands nearly everything said

Bridging Needs no repetition at normal speed speech

Understands elaborate academic vocabulary used in class discussions

Understands class discussions with no difficulty

Demonstrates a native-like English speaker’s understanding of what is said


Updated 04/11/2013

“Can Do” Speaking Rubric

National Proficiency

Levels

Criteria

Starting Names concrete objects

Responds a simple yes or no to questions

Repeats words or simple phrases

Uses one word commands

Mispronounces words making it difficult to be understood

Breaks speech into parts making comprehension difficult

Uses limited or no vocabulary to support message

Emerging Uses a few more words to respond to questions although grammatically incorrect

Uses one-, two-, and multiple-word commands

Uses verb tenses interchangeably

Misuses words in daily speech

Repeats spoken words or phrases to improve understanding due to pronunciation flaws

Uses grammar and word order incorrectly

Uses vocabulary (emerging stage) to support oral messages

Developing Responds using longer phrases/sentences

Initiates and carries out conversations; however, there may be interruptions due to thinking of the

correct words to say

Applies grammar and word order correctly most of the time

Demonstrates correct use of basic academic vocabulary which is frequently used in class

discussions and/or oral assignments.

Speaks with some hesitation

Uses vocabulary to support oral messages

Speaks with less difficulty, but listener must pay close attention to pronunciation.

Expanding Responds using elaborate phrases/sentences

Uses and interprets idiomatic expressions

Converses more fluently in social settings

Uses academic vocabulary frequently in class discussions

Participates in class discussions using academic content with slight hesitation

Misuse of grammar and word order seldom occurs and does not interrupt meaning

Pronounces most words accurately and clearly

Bridging Speaks fluently

Uses elaborate academic vocabulary in all class discussions correctly

Participates in class discussion using academic content without hesitation

Uses appropriate vocabulary to support oral messages at all times

Uses correct grammar and word all the time

Speaks with native-like pronunciation and intonation


Updated 04/11/2013

“Can Do” Reading Rubric


Levels

Criteria

Starting Lacks comprehension of a wide array of written material (not developed)

Lacks ability to interpret graphs, charts, tables, and forms in textbooks (not developed)

Struggles with use of pre-reading and reading skills (not developed)

Lacks ability to apply reading strategies in order to guess meanings of unfamiliar words from context (not

developed)

Struggles with use of strategic reading skills (in order to plan his/her reading assignments, diagnose deficiencies,

resolve deficiencies independently or with the help of others, etc.) (not developed)

Emerging Improving comprehension (slowly emerging) of a wide array of written material (e.g., fictional and non-fictional

texts that bridge personal, professional and academic themes, news articles, short stories, short novels, etc.)

Demonstrates correct interpretation of basic graphs, charts, tables and forms in textbooks

Applies limited pre-reading (e.g., activation of prior knowledge, semantic maps, etc.) and reading skills (e.g.,

skimming, scanning, inferences, paragraph frames, DRA, SQ4R, etc.) (slowly emerging)

Struggles with ability to use limited reading strategies to guess meanings of unfamiliar words from context (e.g.,

definition, restatement, examples, surrounding words, etc.) is

Strives to understand (even when not successful) the relationship between ideas (e.g., time, logical order,

comparison/contrast, cause/effect), and reading patterns in order to identify literary genres (as listed above)

Applying successful reading skills (as listed above) are still emerging

Developing Comprehends a wide array of written material (as listed above)

Interprets basic graphs, charts, tables and forms

Applies correctly pre-reading and reading skills (as listed above)

Applies correct use of reading strategies to guess meanings of unfamiliar words from context (as listed above)-

evidence of emerging.

Understands the relationship between ideas (as listed above)-evidence of emerging..

Uses strategic reading skills (as listed above) that are evident.

Expanding Comprehends a wide array of level-appropriate written materials (as listed above) with mature accuracy

Interprets increasingly complex graphs, charts, tables, and forms accurately

Applies pre-reading and reading skills (as listed above) very strongly

Applies strategies to guess meanings of unfamiliar words from context (as listed

above) which is clearly evident

Identifies signal words to understand the relationship between ideas (as listed above), and reading patterns to

identify literary genres (as listed above)- emerging strongly

Understands the relationship between ideas (as listed above)-strongly evident.

Uses strategic reading skills (as listed above) with mature accuracy

Bridging Comprehends various types and lengths of level appropriate written materials (as listed above)-fully developed

Interprets complex graphs, charts, tables, and forms accurately

Applies pre-reading and reading skills (as listed above)-fully developed

Applies reading strategies to determine the meaning of unfamiliar words in a text (as listed above) with accuracy

Understands the relationship between ideas (time, logical order, comparison/contrast, cause/effect)

Demonstrates fully developed strategic reading skills (as listed above)


Updated 04/11/2013

“Can Do” Writing Rubric


Levels Criteria

Starting Lacks clear writing and focus.. Details are limited or unclear. There’s no clear distinction to what is important and what is supported.

Lacks engaging and drawing a conclusion. Paper simply starts and ends. Lack of transitions make it difficult to understand the paper.

Writes with limited use of vocabulary or specific words to transmit meaning of the essay. Misuse of parts of speech makes it difficult to understand

the writing.

Rambles- use of incomplete sentences that are too long to understand. Sentences follow a simple structure and or style.

Struggles with spelling, punctuation capitalization and other writing conventions. This makes it very difficult to understand the writing.

Lacks strategic writing skills (e. g., knowledge of the writing process; declarative, procedural and conditional knowledge; and strategies for inquiry, for

drafting [such as investigating genre, considering audience, and responding to purpose], and for product revision) that are clearly not developed.

Emerging Writes sentences that are still unclear there seems to be a guide to a focused topic; however, it may drift at times. There is an attempt in details to

support main idea. Reader can still feel confused.

Attempts to write an introduction and or conclusion. Use of transitions helps, but paper is in need of more details.

Struggles with some vocabulary terms that are used inappropriately. Greater command of the parts of speech is developing,.

but many words are still used incorrectly.

Attempts to create a style of sentence structure here and there; although, for the most part it sticks to one style.

Shows need of improving spelling, punctuation, capitalization, and other writing conventions. It is still difficult to read the writing; but there are signs

of improvement.

Demonstrates emerging strategic writing skills.

Developing Writes with an unclear focus. Writing appears to be on one topic, but shifts to another topic at times. Support of main idea is lacking. Reader is left

with unanswered questions.

Attempts to write a proper introduction and conclusion however, both are dull or unclear. Transitions help connect ideas although at times they

distract the flow.

Selects and uses words appropriately; however, they are not higher level and need more vigor.

Formulates well-written sentences; however, style and structure of sentences are repetitious.

Demonstrates control of spelling, punctuation, capitalization, and other writing conventions. However, the writing could read and sound better by

improving conventions.

Utilizes strategic writing skills properly (now evident).

Expanding Writes with a focus in mind; however, there is room for improvement. Needs more relevant details to support the main idea.

Some readers’ questions can be answered, while others are left with doubt.

Uses a proper introduction and conclusion, however, some improvement is needed. Needs to continue using transitional words are properly in order to

allow the proper flow of ideas.

Selects and uses vocabulary words that are much more livelier and appropriate. Some common wording can be improved.

Writes with a definite style, and sentence structure is “catchy” with few mistakes.

Demonstrates good control of spelling, punctuation, capitalization, and other writing conventions. Mistakes are few and nothing distracts from the

writing.

Applies mature strategic writing skills.

Bridging Writing is clear and focused on a narrowed topic. Details are relevant and accurate, and they support the main ideas. Reader’s questions are answered

Writing has a clear introduction that’s hooks the reader and conclusion that leaves a lasting impression. Use of transitions helps the reader to connect

ideas. Reading flows and not dull.

Words used in the writing are specific and accurate. Vivid verbs and modifying words are present. Words used enhance the meaning of the writing.

There is a variety in length and structure of the sentences. The style of sentences varies on how they begin. Sentences create fluency and rhythm.

Excellent control of spelling, punctuation capitalization and other writing conventions.

Strategic writing skills are fully developed.


Updated 04/11/2013

APPENDIX B

THE WRITING PROCESS

6-TRAITS WRITING RUBRIC


Updated 04/11/2013

Appendix B

Six-Traits of Writing Rubric

Student’s Name:______________________________________

Date:___________________

Facilitator:______________________Course:

____________Assignment:_________________

Instructions: This rubric will be used to evaluate all written work done by the

student in both English and Spanish. Please refer to the trait that you are evaluating

(i.e., Ideas and Content) and write the score in the appropriate box. Select the

criteria per level (6= highest, 1=lowest) that best reflects the student’s writing

ability.

Refer to all the Appendix (D) sheets that describe, in detail, all the writing traits that

you are evaluating in order to complete this rubric properly.

Criteria per Level

(From Highest to Lowest)

Writing Traits 6 5 4 3 2 1

1. Ideas and Content

2. Organization

3. Voice

4. Word Choice

5. Sentence Fluency

6. Conventions

Totals (Add all the totals down, then

across to obtain the Grand Total.)

Grand Total:

Final Score:_________________

Scoring Scale: (36-0)

Outstanding: 33-36 points = A

Very Good: 29-32 points = B

Satisfactory: 24-28 points =C

Fair: 19-23 points =D

Poor: 0-18 points = F


Updated 04/11/2013

Six Traits for Analytic Writing Rubrics

Trait #1: Idea and Content

Criteria per Level Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from

https://www.ade.state.az.us/standards/6traits/

6

The writing is exceptionally clear, focused and interesting. It holds the reader’s attention throughout. Main ideas stand out and are developed by strong support and rich details suitable to audience and purpose. The writing is characterized by • clarity, focus, and control. • main idea(s) that stand out. • supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible support • a thorough, balanced, in-depth explanation/ exploration of the topic; the writing makes connections and shares insights. • content and selected details that are well suited to audience and purpose.

5

The writing is clear, focused and interesting. It holds the reader’s attention. Main ideas stand out and are developed by supporting details suitable to audience and purpose. The writing is characterized by • clarity, focus, and control. • main idea(s) that stand out. • supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible support. • a thorough, balanced explanation/exploration of the topic; the writing makes connections and shares insights. • content and selected details that are well-suited to audience and purpose.

4

The writing is clear and focused. The reader can easily understand the main ideas. Support is present, although it may be limited or rather general. The writing is characterized by • an easily identifiable purpose. • clear main idea(s) • supporting details that are relevant, but may be overly general or limited in places; when appropriate, resources are used to provide accurate support. • a topic that is explored/explained, although developmental details may occasionally be out of balance with the main idea(s); some connections and insights may be present. • content and selected details that are relevant, but perhaps not consistently well chosen for audience and purpose.

3

The reader can understand the main ideas, although they may be overly broad or simplistic, and the results may not be effective. Supporting detail is often limited, insubstantial, overly general, or occasionally slightly off-topic. The writing is characterized by • an easily identifiable purpose and main idea(s). • predictable or overly-obvious main ideas or plot; conclusions or main points seem to echo observations heard elsewhere. • support that is attempted; but developmental details that are often limited in scope, uneven, somewhat off-topic, predictable, or overly general. • details that may not be well-grounded in credible resources; they may be based on clichés, stereotypes or questionable sources of information. • difficulties when moving from general observations to specifics.

2

Main ideas and purpose are somewhat unclear or development is attempted but minimal. The writing is characterized by • a purpose and main idea(s) that may require extensive inferences by the reader. • minimal development; insufficient details. • irrelevant details that clutter the text. • extensive repetition of detail.

1 The writing lacks a central idea or purpose. The writing is characterized by • ideas that are extremely limited or simply unclear. • attempts at development that are minimal or non-existent; the paper is too short to demonstrate the development of an idea.

Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/


Updated 04/11/2013

Trait #2: Organization

Criteria per Level

6

The organization enhances the central idea(s) and its development. The order and structure are compelling and move the reader through the text easily. The writing is characterized by • effective, perhaps creative, sequencing; the organizational structure fits the topic, and the writing is easy to follow. • a strong, inviting beginning that draws the reader in and a strong satisfying sense of resolution or closure. • smooth, effective transitions among all elements (sentences, paragraphs, and ideas). • details that fit where placed

5

The organization enhances the central idea(s) and its development. The order and structure are strong and move the reader through the text. The writing is characterized by. • effective sequencing; the organizational structure fits the topic, and the writing is easy to follow. • an inviting beginning that draws the reader in and a satisfying sense of resolution or closure. • smooth, effective transitions among all elements (sentences, paragraphs, and ideas). • details that fit where placed. .

4

Organization is clear and coherent. Order and structure are present, but may seem formulaic. The writing is characterized by • clear sequencing. • an organization that may be predictable. • a recognizable, developed beginning that may not be particularly inviting; a developed conclusion that may lack subtlety. • a body that is easy to follow with details that fit where placed. • transitions that may be stilted or formulaic. • organization which helps the reader, despite some weaknesses.

3

An attempt has been made to organize the writing; however, the overall structure is inconsistent or skeletal. The writing is characterized by • attempts at sequencing, but the order or the relationship among ideas may occasionally be unclear. • a beginning and an ending which, although present, are either undeveloped or too obvious (e.g. “My topic is...”, “These are all the reasons that…”) • transitions that sometimes work. The same few transitional devices (e.g., coordinating conjunctions, numbering, etc.) may be overused. • a structure that is skeletal or too rigid. • placement of details that may not always be effective. • organization which lapses in some places, but helps the reader in others.

2

The writing lacks a clear organizational structure. An occasional organizational device is discernible; however, the writing is either difficult to follow and the reader has to reread substantial portions, or the piece is simply too short to demonstrate organizational skills. The writing is characterized by • some attempts at sequencing, but the order or the relationship among ideas is frequently unclear. • a missing or extremely undeveloped beginning, body, and/or ending. • a lack of transitions, or when present, ineffective or overused. • a lack of an effective organizational structure. • details that seem to be randomly placed, leaving the reader frequently confused.

1

The writing lacks coherence; organization seems haphazard and disjointed. Even after rereading, the reader remains confused. The writing is characterized by • a lack of effective sequencing. • a failure to provide an identifiable beginning, body and/or ending. • a lack of transitions. • pacing that is consistently awkward; the reader feels either mired down in trivia or rushed along too rapidly. • a lack of organization which ultimately obscures or distorts the main point.



Updated 04/11/2013

Trait #3: Voice

Criteria per Level

6

The writer has chosen a voice appropriate for the topic, purpose and audience. The writer seems deeply committed to the topic, and there is an exceptional sense of “writing to be read.” The writing is expressive, engaging, or sincere. The writing is characterized by • an effective level of closeness to or distance from the audience (e.g., a narrative should have a strong personal voice, while an expository piece may require extensive use of outside resources and a more academic voice; nevertheless, both should be engaging, lively, or interesting. Technical writing may require greater distance.). • an exceptionally strong sense of audience; the writer seems to be aware of the reader and of how to communicate the message most effectively. The reader may discern the writer behind the words and feel a sense of interaction. • a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness, honesty, conviction, excitement, humor, or suspense.

5

The writer has chosen a voice appropriate for the topic, purpose, and audience. The writer seems committed to the topic, and there is a sense of “writing to be read.” The writing is expressive, engaging or sincere. The writing is characterized by • an appropriate level of closeness to or distance from the audience (e.g., a narrative should have a strong personal voice while an expository piece may require extensive use of outside resources and a more academic voice; nevertheless, both should be engaging, lively or interesting. Technical writing may require greater distance.). • a strong sense of audience; the writer seems to be aware of the reader and of how to communicate the message most effectively. The reader may discern the writer behind the words and feel a sense of interaction. • a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness, honesty, conviction, excitement, humor, or suspense.

4

A voice is present. The writer demonstrates commitment to the topic, and there may be a sense of “writing to be read.” In places, the writing is expressive, engaging, or sincere. The writing is characterized by • a questionable or inconsistent level of closeness to or distance from the audience. • a sense of audience; the writer seems to be aware of the reader but has not consistently employed an appropriate voice. The reader may glimpse the writer behind the words and feel a sense of interaction in places. • liveliness, sincerity, or humor when appropriate; however, at times the writing may be either inappropriately casual or personal, or inappropriately formal and stiff.

3

The writer’s commitment to the topic seems inconsistent. A sense of the writer may emerge at times; however, the voice is either inappropriately personal or inappropriately impersonal. The writing is characterized by • a limited sense of audience; the writer’s awareness of the reader is unclear. • an occasional sense of the writer behind the words; however, the voice may shift or disappear a line or two later and the writing become somewhat mechanical. • a limited ability to shift to a more objective voice when necessary.

2

The writing provides little sense of involvement or commitment. There is no evidence that the writer has chosen a suitable voice. The writing is characterized by • little engagement of the writer; the writing tends to be largely flat, lifeless, stiff, or mechanical. • a voice that is likely to be overly informal and personal. • a lack of audience awareness; there is little sense of "writing to be read." • little or no hint of the writer behind the words. There is rarely a sense of interaction between reader and writer.

1

The writing seems to lack a sense of involvement or commitment. The writing is characterized by • no engagement of the writer; the writing is flat and lifeless. • a lack of audience awareness; there is no sense of “writing to be read.” • no hint of the writer behind the words. There is no sense of interaction between writer and reader; the writing does not involve or engage the reader.



Updated 04/11/2013

Trait #4: Word Choice

Criteria per Level

6

Words convey the intended message in an exceptionally interesting, precise, and natural way appropriate to audience and purpose. The writer employs a rich, broad range of words, which have been carefully chosen and thoughtfully placed for impact. The writing is characterized by • accurate, strong, specific words; powerful words energize the writing. • fresh, original expression; slang, if used, seems purposeful and is effective. • vocabulary that is striking and varied, but that is natural and not overdone. • ordinary words used in an unusual way. • words that evoke strong images; figurative language may be used.

5

Words convey the intended message in an interesting, precise, and natural way appropriate to audience and purpose. The writer employs a broad range of words which have been carefully chosen and thoughtfully placed for impact. The writing is characterized by • accurate, specific words; word choices energize the writing. • fresh, vivid expression; slang, if used, seems purposeful and is effective. • vocabulary that may be striking and varied, but that is natural and not overdone. • ordinary words used in an unusual way. • words that evoke clear images; figurative language may be used

4

Words effectively convey the intended message. The writer employs a variety of words that are functional and appropriate to audience and purpose. The writing is characterized by • words that work but do not particularly energize the writing. • expression that is functional; however, slang, if used, does not seem purposeful and is not particularly effective. • attempts at colorful language that may occasionally seem overdone. • occasional overuse of technical language or jargon. • rare experiments with language; however, the writing may have some fine moments and generally avoids clichés.

3

Language is quite ordinary, lacking interest, precision and variety, or may be inappropriate to audience and purpose in places. The writer does not employ a variety of words, producing a sort of “generic” paper filled with familiar words and phrases. The writing is characterized by • words that work, but that rarely capture the reader’s interest. • expression that seems mundane and general; slang, if used, does not seem purposeful and is not effective. • attempts at colorful language that seem overdone or forced. • words that are accurate for the most part, although misused words may occasionally appear, technical language or jargon may be overused or inappropriately used. • reliance on clichés and overused expressions.

2

Language is monotonous and/or misused, detracting from the meaning and impact. The writing is characterized by • words that are colorless, flat or imprecise. • monotonous repetition or overwhelming reliance on worn expressions that repeatedly distract from the message. • images that are fuzzy or absent altogether.

1

The writing shows an extremely limited vocabulary or is so filled with misuses of words that the meaning is obscured. Only the most general kind of message is communicated because of vague or imprecise language. The writing is characterized by • general, vague words that fail to communicate. • an extremely limited range of words. • words that simply do not fit the text; they seem imprecise, inadequate, or just plain wrong.



Updated 04/11/2013

Trait #5: Sentence Fluency

Criteria per Level

6

The writing has an effective flow and rhythm. Sentences show a high degree of craftsmanship, with consistently strong and varied structure that makes expressive oral reading easy and enjoyable. The writing is characterized by • a natural, fluent sound; it glides along with one sentence flowing effortlessly into the next. • extensive variation in sentence structure, length, and beginnings that add interest to the text. • sentence structure that enhances meaning by drawing attention to key ideas or reinforcing relationships among ideas. • varied sentence patterns that create an effective combination of power and grace. • strong control over sentence structure; fragments, if used at all, work well. • stylistic control; dialogue, if used, sounds natural.

5

The writing has an easy flow and rhythm. Sentences are carefully crafted, with strong and varied structure that makes expressive oral reading easy and enjoyable. The writing is characterized by • a natural, fluent sound; it glides along with one sentence flowing into the next. • variation in sentence structure, length, and beginnings that add interest to the text. • sentence structure that enhances meaning. • control over sentence structure; fragments, if used at all, work well. • stylistic control; dialogue, if used sounds natural.

4

The writing flows; however, connections between phrases or sentences may be less than fluid. Sentence patterns are somewhat varied, contributing to ease in oral reading. The writing is characterized by • a natural sound; the reader can move easily through the piece, although it may lack a certain rhythm and grace. • some repeated patterns of sentence structure, length, and beginnings that may detract somewhat from overall impact. • strong control over simple sentence structures, but variable control over more complex sentences; fragments, if present, are usually effective. • occasional lapses in stylistic control; dialogue, if used, sounds natural for the most part, but may at times sound stilted or unnatural.

3

The writing tends to be mechanical rather than fluid. Occasional awkward constructions may force the reader to slow down or reread. The writing is characterized by • some passages that invite fluid oral reading; however, others do not. • some variety in sentences structure, length, and beginnings, although the writer falls into repetitive sentence patterns. • good control over simple sentence structures, but little control over more complex sentences; fragments, if present, may not be effective. • sentences which, although functional, lack energy. • lapses in stylistic control; dialogue, if used, may sound stilted or unnatural.

2

The writing tends to be either choppy or rambling. Awkward constructions often force the reader to slow down or reread. The writing is characterized by • significant portions of the text that are difficult to follow or read aloud. • sentence patterns that are monotonous (e.g., subject-verb or subject-verb-object). • a significant number of awkward, choppy, or rambling constructions.

1

The writing is difficult to follow or to read aloud. Sentences tend to be incomplete, rambling, or very awkward. The writing is characterized by • text that does not invite—and may not even permit—smooth oral reading. • confusing word order that is often jarring and irregular. • sentence structure that frequently obscures meaning. • sentences that are disjointed, confusing, or rambling. Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/


Updated 04/11/2013

Trait #6: Conventions

Criteria per Level

6

The writing demonstrates exceptionally strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that the reader can easily skim right over them unless specifically searching for them. The writing is characterized by • strong control of conventions; manipulation of conventions may occur for stylistic effect. • strong, effective use of punctuation that guides the reader through the text. • correct spelling, even of more difficult words. • paragraph breaks that reinforce the organizational structure. • correct grammar and usage that contribute to clarity and style. • skill in using a wide range of conventions in a sufficiently long and complex piece. • little or no need for editing.

5

The writing demonstrates strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that they do not impede readability. The writing is characterized by • strong control of conventions. • effective use of punctuation that guides the reader through the text. • correct spelling, even of more difficult words. • paragraph breaks that reinforce the organizational structure. • correct capitalization; errors, if any, are minor. • correct grammar and usage that contribute to clarity and style. • skill in using a wide range of conventions in a sufficiently long and complex piece. • little need for editing.

4

The writing demonstrates control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage). Minor errors, while perhaps noticeable, do not impede readability. The writing is characterized by • control over conventions used, although a wide range is not demonstrated. • correct end-of-sentence punctuation, internal punctuation may sometimes be incorrect. • spelling that is usually correct, especially on common words. • basically sound paragraph breaks that reinforce the organizational structure. • correct capitalization; errors, if any, are minor. • occasional lapses in correct grammar and usage; problems are not severe enough to distort meaning or confuse the reader. • moderate need for editing.

3

The writing demonstrates limited control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage). Errors begin to impede readability. The writing is characterized by • some control over basic conventions; the text may be too simple to reveal mastery. • end-of-sentence punctuation that is usually correct; however, internal punctuation contains frequent errors. • spelling errors that distract the reader; misspelling of common words occurs. • paragraphs that sometimes run together or begin at ineffective places. • capitalization errors. • errors in grammar and usage that do not block meaning but do distract the reader. • significant need for editing.

2

The writing demonstrates little control of standard writing conventions. Frequent, significant errors impede readability. The writing is characterized by • little control over basic conventions. • many end-of-sentence punctuation errors; internal punctuation contains frequent errors. • spelling errors that frequently distract the reader; misspelling of common words often occurs. • paragraphs that often run together or begin in ineffective places. • capitalization that is inconsistent or often incorrect. • errors in grammar and usage that interfere with readability and meaning. • substantial need for editing.

1

Numerous errors in usage, spelling, capitalization, and punctuation repeatedly distract the reader and make the text difficult to read. In fact, the severity and frequency of errors are so overwhelming that the reader finds it difficult to focus on the message and must reread for meaning. The writing is characterized by • very limited skill in using conventions. • basic punctuation (including end-of-sentence punctuation) that tends to be omitted, haphazard, or incorrect. • frequent spelling errors that significantly impair readability. • paragraph breaks that may be highly irregular or so frequent (every sentence) that they bear no relation to the organization of the text. • capitalization that appears to be random. • a need for extensive editing.



Updated 04/11/2013

APÉNDICE C/APPENDIX C

INFORMACIÓN ACERCA DEL LABORATORIO DE

IDIOMAS Y EL E-LAB

LANGUAGE LAB AND E-LAB INFORMATION


Updated 04/11/2013

Información acerca del laboratorio de idiomas y el E-Lab

El laboratorio de idiomas y el E-Lab están diseñados para ayudar a los estudiantes a

desarrollar sus habilidades lingüísticas en inglés y en español y a lograr los objetivos de

aprendizaje a lo largo de su carrera. Ambos cuentan con una amplia variedad de

ejercicios visuales y auditivos en línea, recursos de investigación y actividades de

escritura guiada, que les permiten a los estudiantes mejorar sus habilidades de

comprensión auditiva y de lectura, pronunciación, desarrollo de vocabulario, gramática y

escritura.

El laboratorio de idiomas también ofrece un paquete de 140 páginas web de English for

Speakers of Other Languages (ESOL, por sus siglas en inglés: Inglés para hablantes de

otros idiomas) seleccionadas cuidadosamente, así como otras páginas web en español con

el fin de satisfacer las necesidades de los estudiantes. En adición, el laboratorio de

idiomas y el E-Lab cuentan con otros programas informáticos para el aprendizaje del

idioma y del contenido académico, tales como Tell Me More, Rosetta Stone (versión en

inglés y en español), Ellis Business, Ellis Master Pronunciation, Math Media Algebra,

Math Media Basic Series, NetTutor y Wimba Voice.

Tell Me More es un sistema eficaz para el aprendizaje de inglés y español, que les

permite a los estudiantes reforzar sus destrezas y además cumplir con las horas de

laboratorio requeridas en sus clases. Para poder usar este programa, los estudiantes

necesitan tener Internet, el navegador Internet Explorer y acceso a la plataforma

Blackboard.

El sistema inicialmente evaluará el nivel de conocimiento de los estudiantes y creará un

programa de aprendizaje adaptado a las especificidades de lenguaje de cada uno, lo que

permitirá medir el progreso individual. Los estudiantes podrán mejorar su pronunciación,

gramática y destrezas auditivas desde el nivel de principiante hasta el nivel avanzado con

dos perfiles diferentes: lenguaje de comunicación y lenguaje de negocios.

NetTutor es un servicio de tutoría en línea, que cuenta con tutoría en vivo para materias

cuánticas y de computación (tiene horarios fijos). En los cursos en los que no se ofrece

tutoría en vivo, los estudiantes pueden publicar sus dudas, que les serán contestadas en un

lapso de 72 horas. El sistema también cuenta con un banco de preguntas y respuestas

frecuentes disponible las 24 horas del día, los 7 días de la semana. NetTutor se puede

acceder remotamente siempre que exista conexión a Internet. Este servicio ofrece tutorías

en las siguientes materias:

Inglés (disponible para todos los cursos)

Español (disponible para todos los cursos)

Estadística (el estudiante debe estar matriculado en el curso)

Matemáticas (el estudiante debe estar matriculado en el curso)

Contabilidad (el estudiante debe estar matriculado en el curso)


Updated 04/11/2013

Sistemas de información computarizada (el estudiante debe estar matriculado en

el curso).

Wimba Voice es una herramienta electrónica que promueve el uso de la voz en línea

durante el desarrollo del material académico y permite a su vez la interacción entre los

estudiantes y el facilitador. Los estudiantes usarán Wimba Voice para participar en los

foros de discusión oral en línea, preparar presentaciones orales, enviar mensajes de voz y

cumplir con otras asignaciones. El programa cuenta con 5 funciones:

Voice Authoring: permite grabar y escuchar contenido oral en páginas web.

Voice Discussion Board: permite publicar y escuchar mensajes orales en un foro

de discusión en línea.

Voice Presentation: permite presentar contenido de páginas web con mensajes de

voz.

Voice E-mail: permite enviar correos electrónicos con mensajes de voz.

Voice Podcaster: permite crear y distribuir mensajes orales a los participantes.


Updated 04/11/2013

Language Lab and E-Lab Information

The Language Lab and E-Lab are designed to help students strengthen their linguistic

skills in English and Spanish and to fulfill the content objectives of the course. Both labs

count with a wide variety of visual and auditory on-line exercises, Internet-based

research, and guided writing activities, that allow students to improve their skills in

listening and reading comprehension, pronunciation, vocabulary building, grammar, and

writing.

The Language Lab also includes a package of 140 carefully selected English for Speakers

of Other Languages (ESOL) Web sites, as well as other Spanish Web pages to meet the

students’ needs. Additionally, the Language Lab and E-Lab have other software to boost

language and academic content learning such as Tell Me More, Rosetta Stone (English

and Spanish versions), Ellis Business, Ellis Master Pronunciation, Math Media Algebra,

Math Media Basic Series, NetTutor, and Wimba Voice.

Tell Me More is an effective system for English and Spanish learning that allows

students to strengthen their skills and fulfill the language lab hours required in each class.

Students must have Internet connection, Internet Explorer browser, and access to

Blackboard to be able to use this program.

The system will initially assess students’ knowledge and create a learning path

specifically tailored to each student’s needs, thus allowing facilitators to measure every

student’s progress. Students will be able to improve pronunciation, grammar and

listening skills from beginner to advanced levels with two different profiles: everyday

language and business oriented language.

NetTutor is an online tutoring service, which provides live tutoring for numerical and

computer classes (scheduled hours apply). For those classes which do not have live

tutoring, students can post questions and they will be answered within 72 hours. The

system also has a “Frequently Asked Questions” section available 24/7. NetTutor can be

accessed remotely with an Internet connection. This service offers tutoring for the

following subjects:

English (available for all courses)

Spanish (available for all courses)

Statistics (student must be enrolled in the course)

Mathematics (student must be enrolled in the course)

Accounting (student must be enrolled in the course)

Computer Information Systems (student must be enrolled in the course)

Wimba Voice is an electronic tool that promotes the use of voice online during the

development of the academic content, and allows students/facilitator interaction. Students

will use Wimba Voice to create voice posts for discussion boards, prepare voice

presentations, send voice e-mails, and for other assignments. The Wimba Voice program

has 5 functions:


Updated 04/11/2013

Voice Authoring: allows recording and listening to voice content on a webpage.

Voice Discussion Board: allows posting and listening to voice messages within

discussion boards.

Voice Presentation: allows presenting web content alongside voice messages.

Voice E-mail: allows sending voice messages via e-mail.

Voice Podcaster: allows creating and distributing voice messages to participants.

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