This subject seeks, on the one hand, to provide the student with the basic and advanced knowledge to identify the main differences between different cost systems and to determine the production costs of a company and the margins generated in a period through different cost models such as the knowledge related to the most relevant financial and non-financial business indicators and, on the other hand, bring the student closer to the research carried out in the management accounting literature.

Finally, the student goes deeper into recent cost systems and their application such as ABC and Time Driven ABC.