IMPORTANCE OF COST ACCOUNTING IN THE TRAINING OF BANKING AND FINANCE STUDENTS

Abstract

The purpose of this essay is to reflect on the importance of Cost Accounting in the training process of third-year students of Banking and Finance at FAREM-Estelí. It is intended to relate the functions of cost accounting to the knowledge that students should develop. The strategies used in the development of the subject are also presented.

Keywords: Accounting, Costs, Banking and Finance, Estelí.