The exam, carried out through a written test, aims to assess both the level of conceptual understanding of the theoretical aspects covered during the course and the ability to transform those concepts into operations and cost accounting representations. Therefore, the written test consists of open-ended questions through which the student can show his/her knowledge and ability to analyse and critically evaluate cost accounting-related problems. Likewise, the written test includes exercises aiming at highlighting the student's ability to apply correctly and properly cost accounting concepts, techniques and methods. An intermediate exam (a written test, not compulsory, valid for 50% of the final mark) is scheduled. This test focuses on the first two parts of the textbook. Additionally, the students may develop and deliver (in groups) a project work, which will be evaluated with a mark between 0 and 4 points (additional to the mark obtained at the regular examination. This mark is valid up to September 2019).