General information

Subject type: Mandatory

Coordinator: Núria Masferrer Llabinés

Trimester: First term

Credits: 4

Teaching staff: 

Patricia Crespo Sogas
Francesc Masoller Arias 

Teaching languages

  • Catalan
  • Spanish
  • English

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
  • B3_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


Specific skills
  • E3_Analyze and evaluate the information in the financial statements, applying legal criteria or defined by the company, evaluate the economic performance and prepare financial reports that are used for decision making


General competencies
  • G2_Be able to innovate by developing an open attitude to change and be willing to re-evaluate old mental models that limit thinking

Transversal competences
  • T5_Develop tasks applying, with flexibility and creativity, the knowledge acquired and adapting it to new contexts and situations


  • T1_Communicate properly orally and in writing in the official languages ​​of Catalonia


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 models of direct costs and from full costing. 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 teachers. We trust that together we can create a safe space where we can make mistakes and learn without having to suffer the prejudices of others.


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.  

Evaluation system

The final exam accounts for 60% of the grade, the remaining 40% will be made up of the work done in group activities in class, partial exams and/or the completion of individual tasks. The defense in public, the explanation in front of the colleagues of the doubts and questions formulated and the resolution of the proposed difficulties will be assessed.

You will need to get one minimum score of 5 points (out of 10) 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 planned outside or inside the classroom (individual and/or group work, partial exams)


Final exam

60% (minimum grade of 5 out of 10)



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.

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



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

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, V. Cost accounting. Calculation, Analysis and Control. Tirant lo Blanch. 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



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