Students as future decision maker managers will be users of management accounting standars. In this way, the target of this course is train students to analyze and understand the informs on costs of products, sections, responsibility areas, etc.
Students at the end of this course will know the targets, basis of management accounting systems, characteristics of their design and different types of uses in planning and control.
The methodology of teaching-learning for applying has three components:
1) Learning development through theory classes given by the lecturers.
2) Technical skills development through exercises solving by the student, and explained and discussing in the classroom.
3) Solution and problems detection skill through the resolution of cases (exercices without unique or numerical solution).