| Topic |
Sub-topic |
| (*)1. Introduction to the cost. Basic concepts |
(*)1.1. Introduction: conceptual Delimitation, financial Accounting *versus Accounting of costs and of management1.2. Concept of cost1.3. Classification of the costs1.4. Cycle of analysis of the cost1.5. Systems of link between the internal and external accounting1.6. Integral elements of the cost1.7. Structure of costs and income |
| (*)2. The behaviour of the costs |
(*)2.1. Introduction2.2. Fixed costs2.2.1. *Imputación Rational2.3. Costs *semifijos and *semivariables2.4. Variable costs2.5. Methods of separation of fixed and variable costs |
| (*)3. The Costs of Material |
(*)3.1. Concept and classification3.2. The control of the materials3.3. Entrances and exits of warehouse. Assessment3.4. Problematic countable and physical of the warehouse3.5. Other technicians of management of material |
| (*)The cost of personal |
(*)4.1. Concept and classification4.2. Countable treatment of the cost of personnel4.2.1. Delimitation of the components of the cost of personal.4.2.2. Register of time.4.2.3. Assessment of wages.4.2.4. Allocation of the costs of personnel to the products.4.3. Systems of *remuneración by performances4.4. The curve of learning |
| (*)5. The indirect costs of production. |
(*)5.1. Concept and classification5.2. Problematic of the *imputación of indirect costs5.3. Sections5.4. Methods of *subreparto between sections interrelated5.5. Example of *imputación by sections |
| (*)6. The cost of opportunity of the financial resources. The costs of the period |
(*)6.1. Introduction 6.2. Sources of own funding6.2.1. Capital6.2.2. *Autofinanciación6.3. Sources of extraneous funding6.4. Half cost *ponderado of capital6.5. Countable appearances of the financial cost of opportunity6.6. Definition, classification and countable treatment of the commercial costs6.7. Definition and countable treatment of the costs of administration |
| (*)7. The system of variable costs |
(*)7.1. Introduction7.2. Model of costs and margins7.3. Advantages and problems7.4. Variable costs *vs complete Costs7.5. Example |
| (*)8. The multiple production: common Production and conjoint production |
(*)8.1. Multiple production, common and conjoint.8.2. Methods of separation of conjoint costs based in real costs.8.3. Methods of separation of conjoint costs based in alternative costs.8.4. Countable allocation of conjoint costs: by-products and waste.8.5. Countable allocation of conjoint costs: scraps.8.6. Countable allocation of conjoint costs: imperfect and defective products.8.7. Example |
| (*)9. The costs by orders of work or request |
(*)9.1. Introduction9.2. Definition and characteristic9.3. *Afectación And *imputación of costs to the orders of manufacture9.4. Adjust of the costs *subaplicados or *sobreaplicados |
| (*)10. The costs by processes |
(*)10.1. Basic concepts10.2. Equivalent production10.3. Unitary costs10.4. Problematic of the stray units10.4.1. General approach10.4.2. Recovery of materials and limit of *tolerancia10.5. *Ficha Of costs |
| (*)11. System of costs based in the activities (*ABC) |
(*)11.1. Introduction11.2. The activities11.3. Classification of the activities11.4. *Inductores: Of costs and activities11.5. Process of allocation of costs in the *ABC |
| (*)12. The accounting of costs stop takes it of decisions. The model Cost-Volume-Profit (*C-*V-*B) |
(*)12.1. Basic hypotheses in the analysis *C-*V-*B12.2. Approach of the model12.3. The margin of security12.4. Combination of products12.5. Analysis of sensitivity12.6. It takes of decisions |
| (*)13. Costs predetermined (*I). The budget |
(*)13.1. Introduction: The planning and the budget13.2. Classification of the budgets13.3. The integral budget13.3.1. Operative budget13.3.2. Budget of investments13.3.3. Financial states *previsionales13.4. Budgetary control |
| (*)14. Costs predetermined (*II). The standard cost |
(*)14.1. Introduction: budgetary Control14.2. Standard cost14.3. Deviations14.3.1. Deviations in *MP14.3.2. Deviations in *MOD14.3.3. Deviations in *CIF14.3.4. Deviations in mix |
| (*)15. The cost in companies no industrial |
(*)15.1. Organisations of services, in general.15.2. Organisations of financial services15.3. Sanitary organisations15.4. Organisations no yielding |
