General information

Subject type: Mandatory

Coordinator: Núria Masferrer Llabinés

Trimester: First term

Credits: 4

Teaching staff: 

Patricia Crespo Sogas
Reza Gheshmi 
Jose Ramon Marino Castro 

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
  • 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, and through the environmental costs, internal and external to the company.

Understand and know how to monitor value creation. Differentiate inorganic models from organic ones. Differentiate models of direct costs and from full costing. Assess completed productions and ongoing productions. Differentiate historical models from budgeted models.

This subject has methodological and digital resources to make possible its continuity in non-contact mode in the case of being necessary for reasons related to the Covid-19. In this way, the achievement of the same knowledge and skills that are specified in this teaching plan will be ensured.

The TecnoCampus will make available to teachers and students the digital tools needed to carry out the course, as well as guides and recommendations that facilitate adaptation to the non-contact mode.

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. Relationship between external result and internal result. Monism and dualism. Cost classes, cost sites, and cost carriers. Fixed and variable costs. Direct and indirect costs.
Topic 2 The cost of materials. Concept and classes of materials. Control procedures. Valuation systems and repercussion on the result. Treatment of warehouse losses, inventory differences, transport costs and material handling. New trends in materials management.

Topic 3       

The cost of labor. Concept and labor classes. Remuneration systems. Control procedures. Calculation of the hourly rate. Treatment of incentives, premiums and leisure time.
Topic 4 Depreciation and other costs of fixed assets. Amortization concept. Amortization systems. Calculation of the rate and annual amortization fee. Other costs of production equipment.
Topic 5 Indirect costs. Concept and classes of indirect production and general indirect costs. Indirect cost location and cost statistics. 
Topic 6 Total costs. 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. Treatment of superactivity, subactivity and inactivity.   
Topic 7 Variable costs. Justification of the system. Calculation of costs with the system used in the valuation of stocks and in the result. Arguments for and against each system.

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 exams (final and / or partial) represent 60% of the mark, the remaining 40% will be formed from the work carried out in the collective activities in class and from the performance of the 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.

Student participation is required. This methodology requires small groups, otherwise the involvement of students is difficult and the same performances cannot be achieved.
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.


Students will be required to have a minimum of knowledge and recovery will be either totally or partially from the parts that do not reach a sufficient level of knowledge.

In short (according to teacher):




Participation in activities proposed in the classroom


(24% are midterm exams)


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



Final exam

36% (minimum grade of 3,5)

60% (minimum grade of 5)



SAEZ TORRECILLA, A., FERNANDEZ FERNANDEZ, A; GUTIERREZ DIAZ, G; Cost accounting and management accounting. 2 volumes. Madrid McGraw-Hill 1994.

MALLO C; MIR, F; REQUENA JM; SERRA V .; Management accounting (internal accounting). Calculation, analysis and cost control for decision making Barcelona. Ariel 1994.


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

HONGREIN, CH .; FOSTER, G .. Cost accounting. A managerial approach. Mexico. Prentice-hall 1991.


SERRA SALVADOR, V. Cost accounting. Calculation, Analysis and Control. Tirant lo Blanch. Valencia, 2003

SAEZ TORRECILLA, A; FERNANDEZ FERNANDEZ, A; GUTIERREZ DIAZ, G. Cost accounting and management accounting. Exercises and solutions. Madrid McGraw-Hill 1994. MONTESINOS JULVE, V; BROTO RUBIO, J. Exercises and cost accounting solutions. Barcelona. Ariel 1991.

VACAS GUERRERO, Catalina and BONELLA PRIEGO, Mª JESUS ​​and others

Cost Accounting. Pyramid 2019. 


Practical Assumptions of Cost Accounting Ezcurra Editorial 2017. Madrid