Casos de Contabilidad de Costes EUNCET

Cover Page

Authors: Daniel Benito Sánchez, Sara Bosch Riera, Armand Bover de Soto, Lidia Cabello Espinosa, Joan Jorba Ribas, Maria Paola Mastrantonio Ramos

DOI: https://doi.org/10.3926/oss.33

Language: Spanish - ISBN: 978-84-942118-7-4 / 978-84-946352-0-5

Subject: Business and Economics

 

Abstract: This is the second book of the Epsilon series. It has been authored by the faculty of the Euncet Business School under the guidelines and support of Euncet research area.

The book includes more than 40 cases that its authors have developed over several years to use as a practical element of the subjects of Cost Accounting taught in our institution.

The book is structured in two blocks, the first referring to issues of cost accounting of a company, in all its versions, ending with a global case that includes the practice of most of the methods included in the previous chapters.

The second block brings together all the issues related to budgetary control. Starting from the general budget, authors review topics such as the different types of budgets and calculation of deviations. The last section of the block deals with the Direct Cost system, breakeven point calculation and decision making.

The book ends with a list of the bibliography that authors have used for the elaboration of the cases. A glossary can be found at the end of each chapter.

 

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