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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 teaching-learning process. In this framework, the subject materials become a pillar of great importance in the study methodology, and the main objective of the subjects 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

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.As a professional reference book, oriented to educational purposes at University level, 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.

El presente libro tiene como objetivo estudiar los aspectos teóricos y metodológicos que actualmente siguen las empresas para la determinación de sus costes y resultados internos, abarcando el campo actual de la contabilidad analítica de costes junto con los temas clásicos de contabilidad de gestión que forman parte de los programas universitarios en estas materias.

El conocimiento detallado de la formación de los costes y de los resultados analíticos pone de manifiesto, inevitablemente, oportunidades de mejora en los métodos de trabajo, en el diseño de los productos y servicios, en la programacion de las tareas de explotacion y en la propia configuracion de la empresa, por lo que resulta incuestionable que el analisis e interpretacion de los datos de la contabilidad de gestion representa una poderosa herramienta. La presentacion de los casos se estructura mediante una secuencia progresiva que permite la comprension de la materia desde sus aspectos mas basicos hasta los mas avanzados, abarcando distintas metodologias y modelos de costes. Los casos practicos se muestran ampliamente comentados en la solucion facilitada en el texto, e igualmente desarrollados en formato de hoja de calculo Excel. El objetivo del libro es que los alumnos de las materias relacionadas con los aspectos teoricos y tecnicos de la contabilidad interna de las empresas puedan realizar practicas que les ayuden en su comprension profunda y les permitan adquirir las competencias necesarias para superar las materias academicas relacionadas con la contabilidad de gestion, asi como para su desempeño profesional.