Management Accounting Management Control or Planning and Management Control It is recommended not to use Artificial Intelligence for two reasons. The first is because the tasks are so specific to the class taught that the answers through Artificial Intelligence do not come close to what is being sought. The result is usually a very low grade, if not zero. The second is whether the use of AI by the student can lead to academic fraud. In which case, if it gives rise to academic fraud by falsifying the results of the work required to accredit academic performance, the provisions of the Regulations of the Carlos III University of Madrid of partial development of Law 3/2022, of 24 will apply. February, university coexistence.

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.

1. Introduction, Relevant costs and Decision Making 2. Activity Based Management 3. Benchmarking 4. Business Process Re-engineering 5. Pricing Strategies and Exercises 6. Target Costing 7. Just in time and Kaizen 8. Life cycle Costing 9. Total Quality Costs and Management 10. Environmental Accounting and Cost Management

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.