Cost management

Knowledge: Students will be exposed to the foundations of information used by management in control. Skills: - Ability to make decisions - To achieve the result by autonomous ways, but sharing them through the relation and discussion with other students. - Flexibility to fit the different models to the business reality Attitudes: - Ethic behavior in accounting - To defend the own choices - To accept the focus from other partners, but maintaining a critical attitude face these ones.

1. Introducción /Introduction 2. Presupuesto/Budgeting 3. ABB (Presupuesto basado en las Actividades)/ Activity Based Budgeting 4. Tipos de Control/ Types of Control 5. Medidas de Rendimiento/ Performance Measures 6. Centros de Responsabilidad /Responsability Centres 7. Precios de Transferencia/ Transfer Pricing 8. Cuadro de Mando./ Balanced Scorecard

Students as future managers will be trained in decision-making on management control. The methodology of teaching-learning for applying has three components: 1) Learning development through magisterial lectures. 2) Technical skills development through cases solved by the student, and explained and discussed in the group or in the classroom. 3) Solution and problems detection skill through the resolution of cases by the Harvard methodology and complementary activities. 4) Tutorials: group and individual, to reinforce the learning (every week).