This encompasses the design, interpretation and good use of economic information, as well as control systems and processes for the achievement of the strategy and established objects, both as basic tools for the managerial task.
Formulation, interpretation and use of Financial Statements (Balance Sheet, Income Statement, Cash Flow Statement) for the diagnosis and solution of business situations.
Accountancy policies and their adaptation to the business.
Economic analysis in the decision-making process, in management appraisal and corporate sustainability.
Cost systems and measurement of profitability by business line: cost centers and assignment criteria.
The executive function of control: control of actions, people and results.
Budgets as a management tool.
The Balanced Scorecard transposed as a management system.
Strategic control from top management downwards: a conceptual model and an operational proposal for its implementation.
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