It is supposed that, after the approval in this course, the student will be prepared to:
•Determine costs in a joint production system;
•Use the different costing systems (full, direct and rational);
•Determine costs through the use of either the homogeneous sections method or the ABC method.
Continuous assessment is privileged: 2 digital written documents (e-folios) during the semester (40%) and a final digital test, Global e-folio (e-folio G) at the end of the semester (60%). In due time, students can alternatively choose to perform one final exam (100%).