Cost Management Manual

Abstract

Este libro presenta un compendio del actual sistema de contabilidad de gestión, en su teoría y aspectos metodológicos. La contabilidad interna es utilizada por las empresas para determinar sus costes y resultados analíticos, que representan una información clave para su gestión. El libro está orientado a fines educativos, en la Universidad, así como libro de consulta para la administración y gestión de organizaciones y unidades de negocio. La docencia universitaria ha experimentado una evolución que ha supuesto cambios respecto a la forma tradicional de abordar las materias, requiriendo que el alumno se mantenga más intensamente involucrado con el proceso de la enseñanza/aprendizaje. En este marco, los materiales docentes se convierten en un pilar de gran importancia en la metodología del estudio, y el objetivo principal de este libro es mostrar contenido que aporta un alto valor pedagógico, en un intento de combinar la claridad de la exposición con el rigor y la profundidad de la contenido. Para lograr este objetivo, el libro incluye una gran cantidad de ejemplos que aclaran conceptos y ejercicios prácticos que facilitan y reforzar la comprensión de los métodos de cálculo o procesos.

This book presents a compendium of the current managerial accounting system, in its theoretical and methodological aspects. Internal accounting is used by companies to determine their costs and analytical results, which represent essential information for their management. The textbook is oriented to educational purposes, at University, as a textbook for business administration and management degrees and to Organizations as a reference book for professional practitioners. University teaching has undergone an evolution that has entailed changes in regard to the traditional way of approaching subjects, requiring the student to stay more intensely involved with the teachinglearning process. In this framework, the subject materials become a pillar of great importance in the study methodology, and the main objective of the subject’s textbook is to display content that provides high pedagogical value. This textbook is intended to be a complete teaching material, in an attempt to combine the clarity of the exposition with the rigor and depth of the content. In order to achieve this objective, the book includes a large number of examples that clarify concepts, and practical exercises that facilitate and reinforce the understanding of calculation methods or processes. As a professional reference book, the authors hope that the text serves the purpose of being useful in terms of remembering concepts, reviewing procedures and solutions, and observing new approaches. Valid processes are addressed for all types of companies, not only industrial ones, but also commercial and service ones, with cases and solutions adapted to their characteristics. Detailed knowledge of cost formation inevitably reveals opportunities for improvement in working methods, in product design, in scheduling production operations and in the configuration of the organization itself. Nowadays, it is unquestionable that the analysis and interpretation of costs represents a powerful management tool to develop responsibility as professionals or company managers.