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Online Postgraduate Course in Accounting Management and Administrative Control

Program curriculum and final degree

Program Curriculum

  1. Economic and financial analysis of the company.
    • Introduction to financial states analysis.
    • Equity and financial analysis.
    • Economic analysis.
    • Profitability analysis.
    • Working capital analysis.
    • Integral analysis.
  2. Analytical accounting.
    • Cost types.
    • Direct costs system.
    • Order costs.
    • Total costs system.
    • Costs system based on activities.
    • Strategic management of costs.
    • New trends in the area of accounting costs.
  3. Preparation and control of budgets.
    • The process of drawing up budgets.
    • Budget types:
      • Fixed budgets.
      • Flexible budgets.
      • Zero-based budgets.
      • Activity based budgets (ABB).
    • Standard costs and deviation analysis models.
    • Practical application of budget control systems.
  4. Application and monitoring of management control systems.
    • Budget control versus management control.
    • Selection of monetary and non- monetary indicators.
    • Effectiveness, efficiency, economy, quality, setting, sustainability.
    • Design of scoreboards (integral scoreboards).
    • Human aspects of management control.
  5. Managerial skills I.
    • Presentation of written and oral reports.
    • Time management.
    • Organization of work and circuits.


*The information contained herein may be subject to changes.

Final Degree

Postgraduate Course on Accounting Management and Administrative Control, awarded by the Pompeu Fabra University.