- Development of the student capacities: comprehensive, analytical, expressive (oral and written), and systematising. -Learn the existing models in cost management and apply them to any productive process and the main accounting management tools for decision making obtaining an integrated view of the operational, organizational and behavioral contexts in which the information systems are developed accountants for senior management -Learn and understand the elements of the legal regulation of labour law. -Solve the constraints that develop in any business organization: competitiveness, need to innovate, need to constantly update knowledge, quality policies, relationship with external and internal customers and suppliers, decision making in contexts of uncertainty, efficient time management and of all kinds of limited resources. -Problematize and solve practical cases. -Participate actively in forums and classroom discussions. -Recognize and implement good practices for the resolution of financial and accounting problems in accordance with good governance practices of organizations and with the principles of corporate social responsibility. - Evaluation of social costs of enterprises -Formalize basic documents relating to social costs

Lesson 1: INTRODUCTION. INTRODUCTORY CONCEPTS OF LABOR AND SOCIAL SECURITY Lesson 2: THE COSTS OF LABOR RELATIONS (I): WAGES Lesson 3: THE COSTS OF LABOR RELATIONS (II) compensation. Lesson 4: OTHER SOCIAL COSTS: QUOTES AND SOCIAL SECURITY BENEFITS. Lesson 5: ACCOUNTING OF LABOUR AND SOCIAL SECURITY COSTS

Two blocks of activities: (a) Lectures: (one per week) (b) Cases activities (one per week) MASTER SESSIONS WILL BE DEVELOPED IN ONLINE MODE THROUGH THE BB COL TEACHING PLATFORM REDUCED GROUP SESSIONS WILL DEVELOP IN PRESENTIAL MODALITY