Management Accounting Management control

Knowledge: - Integrated version of the contexts of operational, organizational and behavioral in which they develop accounting information systems for top managers management Skills: - Ability to analyze information available to top managers - Choice between alternative information models. - Ability to design models of accounting information Attitudes: - Acquire an ethical decision making of top managers - To defend their own choices. - Accepting the views of other colleagues, while maintaining a critical attitude towards them.

Decision making and Accounting: 1. Decision Trees Strategic Cost Management: 2. Life Cycle Cost Management 3. Target costing 4. Activity Based Management 5. Bench marking 6. Just in Time systems 7. Quality cost management 8. Environmental cost management 9. Business process re-engineering 10. Pricing strategies and relevant costs

Students as future managers will be trained in decision-making techniques on advance topics of management control. The methodology of teaching-learning for applying has three components: 1) Learning development through theory clases. 2) Technical skills development through exercises and cases solving by the student and discussed 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.