| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| The first bunch of chapters will be assessed at the end of the first semester. Those who pass this exam will be allowed to sit on the final exam being just assessed of the second bunch of chapters. Course Leader: Dr. D. Vicente Serra Salvador |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| - SERRA SALVADOR, V. ôCONTABILIDAD DE COSTES. Cálculo, análisis y controlö. Tirant Lo Blanch, colección Manuales, 2003. - VILAR SANCHIS, E. ôCOSTES, MÁRGENES Y RESULTADOS. Control de la rentabilidad económica.ö ESIC, 2000 |
| Continguts |
| Lessons will introduce students to the study to the economic fact that takes place in the internal scope of the company, so that they can obtain and understand all the figures, margins and results wich are required and used in the decision making process. Lessons will provide theoretical concepts that enable the student to cope with different problems and real situations. List of contents: - INTRODUCTION AND BASIC CONCEPTS - COSTS CLASSIFICATION ACCORDING TO THEIR NATURE - LOCATION AND ATTRIBUTION OF COST OF PRODUCTS: HISTORIC COST SYSTEMS - ATTRIBUTION OF COSTS TO PRODUCTS AND CONTROL. SPECIFIC COST SYSTEMS - NEW CONCEPTS REGARDING COST ACCOUNTING For further information see www.uv.es/economia, click on "estudios" - "EMP2000VAL" - "programa de las asignaturas". |