• Cost Accounting and Management Control

  • General information
    • Instructor: Ana Mª Arias Alvarez (amarias@uniovi.es).

      Course: Cost Accounting and Management Control.

      Degree: Management and Business Administration.

      Institution: School of Economics and Business.

      Type: Compulsory.

      Total ECTs credits: 6.

      Year: 2nd.

      Period: 1st semester.


      "Cost accounting and Management Control" is included in the Module of Management Accounting. This course will provide students with basic skills and knowledge of key concepts that will be very useful to determine the cost of a product and to make decisions inside an organization.


      To provide people within an organizations with information related to the costs of acquiring or using resources inside the organization to help them make better decisions.


      Topic 1: Introduction to Cost Accounting.

      Topic 2: Direct material costs.

      Topic 3: Labour costs.

      Topic 4: Cost assignment.


      In this course, theory and practice are perfectly integrated, so the student must apply theoretical knowledge to solve examples of the practical application of Management Accounting.


      Students are encouraged to solve review problems in each unit in order to relate and apply the content to various business problems. Solutions to review problems are provided in a separate section.


      The above-mentioned tasks will help students to prepare for the final assessment, to be done in January.