Management accounting

Key competencies that students must acquire: 1) Of knowledge: To know the different tools, as well as their application in Management Control systems. 2) Skills: Analysis capacity of the systems already implemented Ability to design planning and management control systems. Ability to choose the best system according to each case. 3) Attitudes: To acquire ethical behavior in the decision making of a Controller. To defend your own choice after reasoning it. Accept the points of view of the other classmates and assume them in case they improve your own. Always maintaining a critical attitude.

Topic 1: Controller, ethics and control Topic 2: Types of Control (1) Topic 3: Types of Control (2) Topic 4: Performance measures (1) Topic 5: Performance measures (2) Topic 6: Responsibility Centers Topic 7: Transfer pricing (1) Topic 8: Transfer pricing (2) Topic 9: Balanced scorecard Topic 10: Budgets (Variances at Level 3 ) Topic 11: Budgets Evolutions (ABB and other tools)

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