Management accounting


EMIB / Executive Master in International Business

JavierSánchezVerdasco

Javier Sánchez Verdasco

Finance

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

Overview

Management accounting

  • This course focuses on management accounting as a decision- support tool for managers. It goes beyond financial statements to analyse costs, profitability, and performance at the level of products, customers, and business activities, providing actionable insights for managerial decision-making in marketing, sales, and operations.

You will learn to

Management accounting

  • Distinguish between financial and managerial accounting for decision-making.
  • Analyse costs (fixed vs. variable, direct vs. indirect) and their impact on profitability.
  • · Apply break-even analysis and operating leverage to assess risk and feasibility.
  • Calculate and allocate costs using job costing, process costing, and ABC methods.