| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance of lectures and active participation in seminars. |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| AMAT, ORIOL. CONTABILIDAD Y FINANZAS PARA NO FINANCIEROS. ED. DEUSTO ÁLVAREZ LÓPEZ Y OTROS. CONTABILIDAD DE GESTIÓN: CÁLCULO DE COSTES. ED.MCGRAW HILL NOGUÉS. CONTABILIDAD DE COSTES (AGENCIAS DE VIAJES Y HOTELES). ED.SÍNTESIS. |
| Continguts |
| CALCULATION AND CONTROL OF COST IN THE AREA OF ACCOUNTING AND MANAGEMENT. 1. THE ACCOUNTING OF COSTS AND OF MANAGEMENT IN THE TOURIST SECTOR. 2. TYPOLOGY OF COSTS, METHODS OF CALCULATION AND PHASES IN THE CALCULATION OF COSTS. 3. TYPES OF COSTS: MATERIALS. 4. TYPES OF COSTS: PERSONNEL. 5. INDIRECT COSTS. 6. ACCUMULATION OF COSTS BY ORDERS. 7. ACCUMULATION OF COSTS BY PROCESSES. 8. PARTIAL COSTS-DIRECT COSTING-. 9. PLANNING AND BUDGETS. 10. GROUP 9 OF THE GENERAL ACCOUNTING PLAN. 11. NEW DEVELOPMENTS IN THE ACCOUNTING MANAGEMENT. FOR FURTHER INFORMATION SEE HTTP: // CENTROS.UV.ES/WEB/DEPARTAMENTOS/D44 |