General information

Subject type: Mandatory

Coordinator: Judith Turrión Prats

Trimester: First term

Credits: 4

Teaching staff: 

Patricia Crespo Sogas

Teaching languages

  • Spanish
  • English
  • Catalan

Check the schedules of the different groups to know the language of teaching classes. Although the material can be in any of the three languages.





Basic skills
  • CB2. That students know how to apply their knowledge to their work or vocation in a professional way and possess the skills that are usually demonstrated through the development and defense of arguments and problem solving within their area of study.

  • CB3. That students have the ability to gather and interpret relevant data (usually within their area of ​​study) to make judgments that include reflection on relevant social, scientific, or ethical issues.

  • CB5. That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy.

Specific skills
  • CE3. Analyze and evaluate the financial statements, evaluate the economic performance and prepare financial reports.

General competencies
  • CG2. Be able to innovate by developing an open attitude towards change and be willing to re-evaluate old mental models that limit thinking.

Transversal competences
  • CT1. Communicate properly orally and in writing in the two official languages ​​of Catalonia.

  • CT2. Show willingness to learn about new cultures, experiment with new methodologies and encourage international exchange.

  • CT3. Demonstrate entrepreneurial leadership and management skills that strengthen personal confidence and reduce risk aversion.

  • CT4. Master computer tools and their main applications for ordinary academic and professional activity.

  • CT5. Develop tasks applying the acquired knowledge with flexibility and creativity and adapting them to new contexts and situations.


It is a subject that aims to familiarize the student with the terminology of costs of the company, from raw materials to finished products, through the main types of costs that affect the company.

Understand and know how to monitor value creation. Differentiate basic cost models. Differentiate between direct cost and full costing models. Assess completed productions and ongoing productions.

The classroom (physical or virtual) is a safe space, free of sexist, racist, homophobic, transphobic and discriminatory attitudes, either towards students or towards teachers. We trust that together we can create a safe space where we can make mistakes and learn without having to suffer prejudice from others.

Learning outcomes

  • Calculate and analyze the cost of the product according to different systems.
  • Apply and analyze accounting regulations, as well as the general principles of general accounting.

Working methodology

Theoretical sessions

MD1. Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject

Autonomous learning

MD9. Solving exercises and problems: Non-contact activity dedicated to the resolution of practical exercises based on the data provided by the teacher.

MD11. Non-contact tutorials: for which the student will have telematic resources such as e-mail and ESCSET intranet resources.

Students must acquire conceptual knowledge that facilitates the understanding of the work to be done; this part is intended to be achieved by attending class and by studying the books that are in the bibliography.

The appropriate and progressive practice of the different exercises proposed by the teacher in the course of the subject, duly solved, either jointly in class or individually or as a team; looking for the solution manually, and / or using the computer means, what is tried is to facilitate the attainment of an experienced professionalism.

Finally, the way to carry out each of these tasks with sufficient care, dedication, and quality in the work, taking into account the preservation of the environment and acting at all times with the appropriate professional ethics, we can achieve the ultimate goals that we propose.


Topic 1

Introduction. External accounting versus internal accounting. Objectives of cost accounting. Differences between cost and expenditure.

Topic 2

Cost classification. Costs by nature. Direct and indirect costs. Product and period costs. Fixed and variable costs. Materials cost calculation. Calculation of personnel costs. Calculation of depreciation costs. Cost target.

Topic 3       

Direct cost system. Definition and classification of costing systems. Criteria for choosing the costing system. Operation of the direct cost system. Operation of the evolved cost system.

Topic 4

Variable cost system. Evolved variable cost system. Equilibrium point. Cost-volume-benefit analysis.

Topic 5

Complete cost system by sections. Justification of the system. Cost calculation with the rate system. Cost calculation with the section system. Main and auxiliary centers. Work units and equivalent units.

Topic 6

Costs per process. Introduction. From production by order to production by process. Procedure for calculating costs per process. Different valuation methods.

Learning activities

The appropriate and progressive practice of the different exercises proposed by the teacher in the course of the subject, duly solved, either jointly in class or individually or as a team; looking for the solution manually, and / or using the computer means, what is tried is to facilitate the attainment of an experienced professionalism.

Evaluation system

The final exam represents 60% of the mark, the remaining 40% will be formed from the work carried out in the collective activities in class, partial exams and / or the performance of individual tasks. The defense in public, the explanation before the companions of the doubts and questions formulated and the resolution of the opposite difficulties will be valued.

A minimum score of 5 points (out of 10) must be obtained in the final exam (60% of the mark) to be able to average with the continuous assessment (40% of the mark).

This methodology requires verification that the objectives have been achieved through a final evaluation that is complemented by the teacher's assessment of up to 40% for the work carried out during all face-to-face sessions.


In the recovery it will only be possible to carry out the final test that will compute 60% of the final qualification, since the qualifications of the activities that suppose the remaining 40% of the note will be conserved.

To sum up:



Participation in activities proposed in the classroom


Activities proposed outside the classroom (individual and / or group work, partial exams)


Final exam

60% (minimum grade of 5 out of 10)



SAEZ TORRECILLA, ANGEL. , FERNANDEZ FERNANDEZ, ANTONIO FRANCISCO ; GUTIERREZ DIAZ, GERARDO. Cost accounting and management accounting. Madrid McGraw-Hill, 2nd edition, 2010.

BLOCHER, EDWARD; STOUT, DAVID; JURAS, PAUL; & SMITH, STEVEN. Cost Management. A strategic emphasis. 2018, (8th edition)

RIPOLL, VICENTE, BALADA, TOMÁS. Cost manual. Editorial Gestión 2000.


JIMENEZ MONTAÑÉS, ÁNGELA. Management Accounting Assumptions. Ed. Tebar.1999

HORNGREN, CHARLES T. Cost accounting. A managerial approach Fourteenth edition. PEARSON EDUCATION, Mexico, 2012

SERRA SALVADOR, VICENTE. Cost accounting. Calculation, Analysis and Control. Throwing the White. Valencia, 2003

VACAS GUERRERO, CATALINA; BONELLA PRIEGO, Mª JESUS ​​and others. Cost accounting. Pyramid 2019. 

APARISI CANDELL, JOSÉ ANTONIO. Practical assumptions of Cost Accounting Ezcurra Editorial 2017. Madrid 


MONTESINOS JULVE, VICENTE; BROTO RUBIO, JESUS. Cost accounting exercises and solutions. Barcelona Ariel 1991.

MONCLÚS GUITART, RICARD; VIDAL BLASCO, MARIA ARANTZAZU. Cost accounting lessons. 2010, Rovira i Virgili University Publishing