Cost Accounting and Management Accounting are behind any decision or strategy of the company. Costs and returns are relevant information elements in the decision-making process of the company or not-for-profit organization. To know their nature, calculation and influence on the decision to take, are basic skills for a professional who wants to properly deal with management problems.
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.