Economic valuation of the internal distribution of resources in the firm. Scope of cost accounting and its interrelationship with financial accounting. Cost definition and classification. Components of the cost of the product; raw material, labor, and overhead. Classification, location, and cost allocation leading to the acquisition of the production cost. Analysis of different cost accounting systems.
Acquire the necessary knowledge through the study of the internal and external accounting rules with which to implement a system of internal accounting information with which to calculate the cost of products and services as well as accounting tools introduced in planning and budgeting, from which to analyze the economic, financial and future assets of the organization.
The professional will be able to face the problems and situations that are submitted within the domestic sphere of the organization, developing real internal financial statements that enable accounting analysis thereof, and evaluate the result within the company and its ability to generate profits.
Acquire the skills necessary to design an application that will serve as a tool to conduct an internal analysis of the company and the surrounding environment, evaluating its future prospects based on their strengths and weaknesses, enabling it to take decisions for, firstly, make efficient management of resources, processes and areas of it and, secondly, to ensure the viability and future survival of the organization and to the uncertainty that characterizes the market competitiveness.