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Postgraduate Course in Accounting Management and Administrative Control (blended learning)

Program curriculum and final degree

Program Curriculum

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.

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.

Preparation and control of budgets.

The process of drawing up budgets. Budget types: Fixed budgets. Fexible budgets. Zero-based budgets. Activity based budgets (ABB). Standard costs and deviation analysis models. Practical application of budget control systems.


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.

Managerial skills I.

Presentation of written and oral reports. Time management. Organization of work and circuits.

A final project should be presented at the end of the postgraduate course.


*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.