Costs and outputs are main elements for decision making purpose, either in enterprises than not for profit entities.
The knowledge of their nature, how to estimate them and their relevance in decision making, are basic professional competences.
(*)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.