Management accounting

EMIB / Executive Master in International Business


Javier Sánchez Verdasco


Doctor in Corporate Finance - UCM
Certificate in International Economics – London School Economics
Associate Professor
Madrid Campus

Course Objectives

Management accounting

  • To know the differences between Financial and Managerial Accounting
  • To define the equation that relates cost and number of units
  • To calculate the break-even as the first tool to assess the feasibility of a project or company
  • To use the operating leverage as a measure of risk in a project or company
  • To calculate the manufacturing costs using the process costing system
  • To understand the difference between fixed and variable costs
  • To estimate the fixed and variable costs using the three common approaches: Account analysis, High-low method and Scattergraph- Regression analysis.
  • To compute the operating leverage
  • To determine the manufacturing costs using the job costing system

Course Contents

Management accounting

  • Financial Statement concepts for Management Accounting
  • Managerial accounting. Cost behaviour
  • Break-even and Operating Leverage
  • Tracking Production Costs

Course Credits

Management accounting

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