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Decision taking and management control: direct costing, with Dani Benito (BBA&MBA 91)


November 07 OF 2018 from 07:00 PM to 08:30 PM

The ESADE Alumni Region of Valencia Club is pleased to invite you to this refresher programme talk, ‘Decision taking and management control: direct costing’, by the academic assistant Dani Benito (Lic&Master 91), partner at Arcordia Acr.

Management control and those responsible for it have become crucial parts of organisations and companies in any field of business. The management control department is the link needed by all heads of functional areas to ensure that their actions tally with their different business strategies and goals.

In order to give decision-making greater value whilst making management more effective, it is essential to understand the main tools currently used to determine the best model for each organisation, be it a manufacturing, commercial or service company.

This talk will provide an overview of the most important management control methods and considerations used by companies today, and their direct impact on decision-making and indirect impact on the work of the auditor.

•    Historical costing: full costing and stock valuation.
•    Direct costing: decision-taking.
•    Budget system, standard costing and flexible budgeting
•    Activity Based Cost (ABC) and Activity Based Management (ABM)



Daniel Benito

Daniel Benito holds a BBA (ESADE) and MBA (ESADE, 1991). He is a qualified auditor and chartered accountant (1993).

Daniel started work in 1991 as an auditor at Arthur Andersen. In 1993 he joined Acordia ACR as a manager in the auditing department where he was responsible for due diligence operations, consultancy and auditing management.

He combines this career with teaching cost and management accounting, international finance and management control at ESADE, UOC and EUNCET.

See you there!

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