Cost and Efficiency Analysis Course
Why this course?
The Cost Analysis and Efficiency
course
This course provides you with the key tools to optimize your company’s resources and maximize profitability. You will learn to identify, measure, and control costs at every stage of the production process, making strategic decisions based on concrete data. This program will allow you to improve decision-making, optimize resource allocation, and increase the operational efficiency of your organization.
Differential Advantages
- Cost Analysis Methodologies: ABC Costing, Standard Costing, Marginal Analysis.
- Key Performance Indicators (KPIs): Measuring and Monitoring Efficiency.
- Process Optimization: Identifying Bottlenecks and Continuous Improvement.
- Cost Management Tools: Software and Spreadsheets for Analysis.
- Case Studies and Simulations: Real-world Application of Acquired Knowledge.
- Modality: Online
- Level: Cursos
- Hours: 150 H
- Start date: 26-07-2026
Availability: 1 in stock
Who is it aimed at?
- Financial directors, controllers, and analysts looking to optimize profitability and strategic decision-making.
- Production and operations managers who need to identify and eliminate bottlenecks to improve efficiency.
- Business consultants and advisors who need tools to diagnose and improve their clients’ performance.
- Entrepreneurs and business owners interested in controlling expenses, maximizing revenue, and ensuring long-term viability.
- Business administration students and professionals in management fields seeking practical and applicable knowledge in cost analysis.
Learning flexibility
Adapted to Your pace: downloadable material, practical exercises and permanent access so you can study whenever and wherever you want.
Objectives and competencies
Identify and optimize the main cost drivers:
ABC and Pareto analysis to prioritize, negotiate contracts with suppliers, and optimize production processes.
Evaluate and improve the profitability of operations:
“Optimize fuel consumption through efficient route planning and speed control, minimizing costs and emissions.”
Implement strategies for continuous cost reduction:
“Optimize routes and speeds, monitor consumption, perform preventive maintenance, and negotiate with suppliers.”
Establish and monitor key performance indicators (KPIs) for cost control:
“Define SMART KPIs and develop dashboards for the proactive monitoring of budget deviations.”
Mastering costing techniques to optimize decision-making:
“Identify, calculate and analyze direct and indirect, variable and fixed costs to determine profit margins and break-even points in different scenarios.”
Use cost analysis for efficient resource allocation:
Implement an ABC (Activity-Based Costing) cost accounting system to identify and optimize resource consumption in each key activity.
Curriculum - Modules
- Comprehensive Maritime Incident Management: protocols, roles, and chain of command for coordinated response
- Operational Planning and Execution: briefing, routes, weather windows, and go/no-go criteria
- Rapid Risk Assessment: criticality matrix, scene control, and decision-making under pressure
- Operational Communication: VHF/GMDSS, standardized reports, and inter-agency liaison
- Tactical Mobility and Safe Boarding: RHIB maneuvers, approach, mooring, and recovery
- Equipment and Technologies: PPE, signaling, satellite tracking, and field data logging
- Immediate Care of the Affected: primary assessment, hypothermia, trauma, and stabilization for evacuation
- Adverse Environmental Conditions: swell, Visibility, flows, and operational mitigation
Simulation and training: critical scenarios, use of VR/AR, and exercises with performance metrics
Documentation and continuous improvement: lessons learned, indicators (MTTA/MTTR), and SOP updates
- Introduction to Cost Control: Basic Concepts, Types of Costs, Importance.
- Cost Analysis: Identification, Classification, and Allocation of Costs.
- Budgeting: Budget Preparation, Types of Budgets, Budgetary Control.
- Cost Accounting: Inventory Valuation Methods, Standard Costing, ABC Costing.
- Process Optimization: Bottleneck Identification, Value Stream Mapping, Efficiency Improvement.
- Optimization Tools: Lean Manufacturing, Six Sigma, Value Stream Mapping.
- Performance Measurement: KPIs, Balanced Scorecard, Variance Analysis.
- Continuous Improvement: PDCA Cycle, Kaizen Methodologies, Improvement Project Management.
- Quality Control: Quality Control Tools, Analysis root cause analysis and corrective actions.
Implementation of cost control systems, optimization, and continuous improvement.
‘
- Introduction to Cost Accounting: Basic Concepts and Objectives
- Cost Classification: Direct, Indirect, Fixed, Variable, and Mixed Costs
- Costing Methods: Job Order Costing and Process Costing
- Cost-Volume-Profit (CVP) Analysis: Break-Even Point and Margin of Safety
- Budgeting: Preparation and Control of Master and Flexible Budgets
- Standard Costing: Establishment, Variance Calculation, and Analysis
- Advanced Management Accounting: Activity-Based Costing (ABC) and Activity-Based Management (ABM)
- Short-Term Decision Making: Marginal Analysis and Pricing Decisions
- Key Indicators
Performance (KPIs): Design, implementation, and monitoring.
Performance optimization: Continuous improvement and cost reduction strategies.
‘
- Introduction to Cost Optimization: Key Concepts and Benefits.
- Cost Analysis: Identification, Classification, and Allocation.
- Direct and Indirect Costs: Differentiation and Impact on Profitability.
- Budgeting Preparation: Types, Methods, and Budgetary Control.
- Cost Accounting: Systems, Valuation Methods, and Ratios.
- Waste Identification: Types, Causes, and Detection Tools.
- Lean Manufacturing: Principles, Tools, and Application in Cost Reduction.
- Continuous Improvement (Kaizen): Methodology, PDCA Cycles, and a Culture of Improvement.
- Key Performance Indicators (KPIs): Selection, monitoring, and analysis.
Implementation of optimization strategies: Planning, execution, and evaluation.
‘
- Introduction to Costs: Types (fixed, variable, direct, indirect) and their impact on profitability.
- Cost Accounting: Costing methods (absorption, variable, ABC) and their application in decision-making.
- Break-Even Point Analysis: Calculation, interpretation, and strategies for improvement.
- Process Optimization: Identifying bottlenecks, value stream analysis, and Lean methodologies.
- Inventory Management: Models (EOQ, Just-in-Time) and control to minimize storage costs.
- Labor Productivity: Measurement, time and motion studies, and improvement techniques (ergonomics, training).
- Investments and Capital Decisions: Project analysis, NPV, IRR, and ROI.
- Costs Quality Assurance: Prevention, evaluation, internal and external failures.
Budgets: Preparation, control, and variance analysis.
Key Performance Indicators (KPIs): Selection, monitoring, and continuous improvement.
‘
- System Architecture and Components: Structural design, materials, and subsystems (mechanical, electrical, electronic, and fluid) with selection and assembly criteria for marine environments
- Fundamentals and Principles of Operation: Physical and engineering foundations (thermodynamics, fluid mechanics, electricity, control, and materials) that explain performance and operating limits
- Safety and Environmental (SHE): Risk analysis, PPE, LOTO, hazardous atmospheres, spill and waste management, and emergency response plans
- Applicable Regulations and Standards: IMO/ISO/IEC requirements and local regulations;
- Conformance criteria, certification, and best practices for operation and maintenance
- Inspection, testing, and diagnostics: Visual/dimensional inspection, functional testing, data analysis, and predictive techniques (vibration, thermography, fluid analysis) to identify root causes
- Preventive and predictive maintenance: Hourly/cycle/seasonal plans, lubrication, adjustments, calibrations, consumable replacement, post-service verification, and operational reliability
- Instrumentation, tools, and metrology: Measuring and testing equipment, diagnostic software, calibration and traceability; selection criteria, safe use, and storage
- Onboard integration and interfaces: Mechanical, electrical, fluid, and data compatibility; Sealing and watertightness, EMC/EMI, corrosion protection, and interoperability testing.
Quality, acceptance testing, and commissioning: process and materials control, FAT/SAT, bench and sea trials, go/no-go criteria, and evidence documentation.
Technical documentation and integrated practice: logs, checklists, reports, and a complete case study (safety → diagnosis → intervention → verification → report) applicable to any system.
Plan de estudio - Módulos
- Comprehensive Maritime Incident Management: protocols, roles, and chain of command for coordinated response
- Operational Planning and Execution: briefing, routes, weather windows, and go/no-go criteria
- Rapid Risk Assessment: criticality matrix, scene control, and decision-making under pressure
- Operational Communication: VHF/GMDSS, standardized reports, and inter-agency liaison
- Tactical Mobility and Safe Boarding: RHIB maneuvers, approach, mooring, and recovery
- Equipment and Technologies: PPE, signaling, satellite tracking, and field data logging
- Immediate Care of the Affected: primary assessment, hypothermia, trauma, and stabilization for evacuation
- Adverse Environmental Conditions: swell, Visibility, flows, and operational mitigation
Simulation and training: critical scenarios, use of VR/AR, and exercises with performance metrics
Documentation and continuous improvement: lessons learned, indicators (MTTA/MTTR), and SOP updates
- Introduction to Cost Control: Basic Concepts, Types of Costs, Importance.
- Cost Analysis: Identification, Classification, and Allocation of Costs.
- Budgeting: Budget Preparation, Types of Budgets, Budgetary Control.
- Cost Accounting: Inventory Valuation Methods, Standard Costing, ABC Costing.
- Process Optimization: Bottleneck Identification, Value Stream Mapping, Efficiency Improvement.
- Optimization Tools: Lean Manufacturing, Six Sigma, Value Stream Mapping.
- Performance Measurement: KPIs, Balanced Scorecard, Variance Analysis.
- Continuous Improvement: PDCA Cycle, Kaizen Methodologies, Improvement Project Management.
- Quality Control: Quality Control Tools, Analysis root cause analysis and corrective actions.
Implementation of cost control systems, optimization, and continuous improvement.
‘
- Introduction to Cost Accounting: Basic Concepts and Objectives
- Cost Classification: Direct, Indirect, Fixed, Variable, and Mixed Costs
- Costing Methods: Job Order Costing and Process Costing
- Cost-Volume-Profit (CVP) Analysis: Break-Even Point and Margin of Safety
- Budgeting: Preparation and Control of Master and Flexible Budgets
- Standard Costing: Establishment, Variance Calculation, and Analysis
- Advanced Management Accounting: Activity-Based Costing (ABC) and Activity-Based Management (ABM)
- Short-Term Decision Making: Marginal Analysis and Pricing Decisions
- Key Indicators
Performance (KPIs): Design, implementation, and monitoring.
Performance optimization: Continuous improvement and cost reduction strategies.
‘
- Introduction to Cost Optimization: Key Concepts and Benefits.
- Cost Analysis: Identification, Classification, and Allocation.
- Direct and Indirect Costs: Differentiation and Impact on Profitability.
- Budgeting Preparation: Types, Methods, and Budgetary Control.
- Cost Accounting: Systems, Valuation Methods, and Ratios.
- Waste Identification: Types, Causes, and Detection Tools.
- Lean Manufacturing: Principles, Tools, and Application in Cost Reduction.
- Continuous Improvement (Kaizen): Methodology, PDCA Cycles, and a Culture of Improvement.
- Key Performance Indicators (KPIs): Selection, monitoring, and analysis.
Implementation of optimization strategies: Planning, execution, and evaluation.
‘
- Introduction to Costs: Types (fixed, variable, direct, indirect) and their impact on profitability.
- Cost Accounting: Costing methods (absorption, variable, ABC) and their application in decision-making.
- Break-Even Point Analysis: Calculation, interpretation, and strategies for improvement.
- Process Optimization: Identifying bottlenecks, value stream analysis, and Lean methodologies.
- Inventory Management: Models (EOQ, Just-in-Time) and control to minimize storage costs.
- Labor Productivity: Measurement, time and motion studies, and improvement techniques (ergonomics, training).
- Investments and Capital Decisions: Project analysis, NPV, IRR, and ROI.
- Costs Quality Assurance: Prevention, evaluation, internal and external failures.
Budgets: Preparation, control, and variance analysis.
Key Performance Indicators (KPIs): Selection, monitoring, and continuous improvement.
‘
- System Architecture and Components: Structural design, materials, and subsystems (mechanical, electrical, electronic, and fluid) with selection and assembly criteria for marine environments
- Fundamentals and Principles of Operation: Physical and engineering foundations (thermodynamics, fluid mechanics, electricity, control, and materials) that explain performance and operating limits
- Safety and Environmental (SHE): Risk analysis, PPE, LOTO, hazardous atmospheres, spill and waste management, and emergency response plans
- Applicable Regulations and Standards: IMO/ISO/IEC requirements and local regulations;
- Conformance criteria, certification, and best practices for operation and maintenance
- Inspection, testing, and diagnostics: Visual/dimensional inspection, functional testing, data analysis, and predictive techniques (vibration, thermography, fluid analysis) to identify root causes
- Preventive and predictive maintenance: Hourly/cycle/seasonal plans, lubrication, adjustments, calibrations, consumable replacement, post-service verification, and operational reliability
- Instrumentation, tools, and metrology: Measuring and testing equipment, diagnostic software, calibration and traceability; selection criteria, safe use, and storage
- Onboard integration and interfaces: Mechanical, electrical, fluid, and data compatibility; Sealing and watertightness, EMC/EMI, corrosion protection, and interoperability testing.
Quality, acceptance testing, and commissioning: process and materials control, FAT/SAT, bench and sea trials, go/no-go criteria, and evidence documentation.
Technical documentation and integrated practice: logs, checklists, reports, and a complete case study (safety → diagnosis → intervention → verification → report) applicable to any system.
- Introduction to Cost Accounting: Key Concepts and Objectives
- Direct and Indirect Costs: Identification, Classification, and Allocation
- Costing Methods: Job Order Costing, Process Costing, and ABC Costing
- Cost-Volume-Profit (CVP) Analysis and Break-Even Point
- Master Budget: Preparation, Integration, and Control
- Sales, Production, Purchases, and Expense Budgets
- Budget Variance Analysis: Causes and Corrective Actions
- Budgetary Control: Key Performance Indicators (KPIs) and Dashboards
- Cost Optimization: Reduction Techniques and Continuous Improvement
- Management Reports for Decision Making
‘
- Introduction to Costs: Types of costs (fixed, variable, direct, indirect).
- Cost Analysis: Total cost, unit cost, marginal cost, and opportunity cost.
- Productivity: Definition, factors that affect it, and its importance.
- Measuring Productivity: Key performance indicators (KPIs) and their application.
- Resource Optimization: Identification and classification of resources (human, material, financial).
- Optimization Tools: Lean Manufacturing, Six Sigma, Theory of Constraints.
- Time Management: Prioritization, scheduling, and time control techniques.
- Value Analysis: Identifying value-adding activities and eliminating waste.
Budgets: Budget preparation, control, and monitoring.
Technology and Software: Digital tools for cost, productivity, and resource management.
‘
- Introduction to cost accounting: objectives and differences with financial accounting.
- Direct and indirect costs: identification, classification, and allocation.
- Costing methods: job order costing, process costing, and ABC costing.
- Cost-volume-profit (CVP) analysis: break-even point and margin of safety.
- Budgeting: preparation of the master budget and flexible budgets.
- Variance analysis: materials, labor, and overhead.
- Cost centers: allocation of costs to cost centers and performance evaluation.
- Standard costs: setting standards and variance analysis.
- Cost optimization: identifying areas for improvement and cost reduction strategies.
- Decision-making: analysis of relevant costs and investment decisions.
‘
- Introduction to Management Accounting: Key concepts, objectives, and differences with financial accounting.
- Costs: Classification, types (direct, indirect, fixed, variable), and calculation methods.
- Cost Centers: Identification, cost allocation, and profitability analysis.
- Cost-Volume-Profit (CVP) Analysis: Break-even point, margin of safety, and operating leverage.
- Budgets: Preparation, types (static, flexible, master), and budget control.
- Standard Costs: Determination, variances, and variance analysis.
- Cost Systems: Job order costing, process costing, and ABC (Activity-Based Costing) costing. Costing).
- Management Control: Key Performance Indicators (KPIs), Balanced Scorecard, and monitoring tools.
- Cost Optimization: Identifying areas for improvement, cost reduction strategies, and efficiency analysis.
- Decision Making: Marginal analysis, relevant costs, and investment project evaluation.
‘
Career opportunities
- Cost Analyst: Identifying and controlling costs in various sectors, optimizing resources and maximizing profitability.
- Efficiency Consultant: Evaluating processes, identifying inefficiencies, and proposing improvements to optimize performance.
- Financial Controller: Monitoring and analyzing budget deviations, ensuring compliance with financial objectives.
- Management Control Manager: Designing and implementing control systems to monitor the organization’s efficiency and performance.
- Process Optimization Specialist: Analyzing workflows, identifying bottlenecks, and proposing solutions to improve productivity.
- Cost Auditor: Evaluating the accuracy and reliability of cost data, identifying areas for improvement and potential fraud.
- Cost Accounting Technician: Preparation of cost reports, profitability analysis by product or service, and support in strategic decision-making.
- Investment Analyst: Evaluation of the profitability and risk of investment projects, using cost and efficiency analysis tools.
“`
Admission requirements
Academic/professional profile:
Degree/Bachelor's degree in Nautical Science/Maritime Transport, Naval/Marine Engineering, or a related field; or proven professional experience in bridge/operations.
Language proficiency:
Recommended functional maritime English (SMCP) for simulations and technical materials.
5. Induction
Updated resume, copy of degree or seaman's book, ID card/passport, letter of motivation.
Technical requirements (for online):
Equipment with camera/microphone, stable connection, ≥ 24” monitor recommended for ECDIS/Radar-ARPA.
Admission process and dates
1. Online
application
(form + documents).
2. Academic review and interview
(profile/objectives/schedule compatibility).
3. Admission decision
(+ scholarship proposal if applicable).
4. Reservation of place
(deposit) and registration.
5. Induction
(access to campus, calendars, simulator guides).
Scholarships and grants
- Master cost analysis: Identify and calculate direct and indirect costs for efficient management.
- Optimize efficiency: Learn to measure and improve operational efficiency through key performance indicators (KPIs).
- Make strategic decisions: Use cost analysis for informed decision-making in pricing, investment, and project management.
- Reduce costs: Discover strategies and tools for identifying and reducing costs without compromising quality or performance.
- Improve profitability: Apply cost analysis techniques to improve the profitability and competitiveness of your business.
Testimonials
I implemented a cost and efficiency analysis on our widget production line. I identified a bottleneck in the assembly process that was increasing labor costs by 15%. After redesigning the workflow and optimizing resource allocation, we reduced labor costs by 12% and increased production by 8%, exceeding the project’s initial expectations.
I implemented the route optimization strategies learned in the course, achieving a 15% reduction in fleet fuel costs and a 20% increase in on-time deliveries, exceeding the company’s expectations.
I implemented a cost analysis on our production line, identifying 15% material waste. We redesigned the process, reducing costs by 12% and increasing overall efficiency by 8% in the first quarter.
I implemented an activity-based cost analysis system that identified $250,000 in unnecessary supply chain expenses, which enabled a 15% reduction in production costs and a 5% increase in operating profit margin in the last quarter.
Frequently asked questions
Identify and reduce unnecessary costs while maintaining or improving efficiency and quality.
Yes. The itinerary includes ECDIS/Radar-ARPA/BRM with harbor, ocean, fog, storm, and SAR scenarios.
Online with live sessions; hybrid option for simulator/practical placements through agreements.
Cost analysis identifies areas of excessive or inefficient spending, allowing the implementation of strategies to reduce costs and optimize resources, which directly improves operational efficiency and profitability.
Recommended functional SMCP. We offer support materials for standard phraseology.
Yes, with a relevant degree or experience in maritime/port operations. The admissions interview will confirm suitability.
Optional (3–6 months) through Companies & Collaborations and the Alumni Network.
Simulator practice (rubrics), defeat plans, SOPs, checklists, micro-tests and applied TFM.
A degree from Navalis Magna University + operational portfolio (tracks, SOPs, reports and KPIs) useful for audits and employment.
- Introduction to Management Accounting: Key concepts, objectives, and differences with financial accounting.
- Costs: Classification, types (direct, indirect, fixed, variable), and calculation methods.
- Cost Centers: Identification, cost allocation, and profitability analysis.
- Cost-Volume-Profit (CVP) Analysis: Break-even point, margin of safety, and operating leverage.
- Budgets: Preparation, types (static, flexible, master), and budget control.
- Standard Costs: Determination, variances, and variance analysis.
- Cost Systems: Job order costing, process costing, and ABC (Activity-Based Costing) costing. Costing).
- Management Control: Key Performance Indicators (KPIs), Balanced Scorecard, and monitoring tools.
- Cost Optimization: Identifying areas for improvement, cost reduction strategies, and efficiency analysis.
- Decision Making: Marginal analysis, relevant costs, and investment project evaluation.
‘
Request information
- Complete the Application Form
- Attach your CV/Qualifications (if you have them to hand).
- Indicate your preferred cohort (January/May/September) and whether you want the hybrid option with simulator sessions.
Teachers
Eng. Tomás Riera
Full Professor
Eng. Tomás Riera
Full Professor
Naval engineer specializing in the selection, integration, and optimization of propulsion systems for yachts, high-speed craft, and service vessels.
Eng. Sofía Marquina
Full Professor
Eng. Sofía Marquina
Full Professor
Materials engineer specializing in marine composites and corrosion protection systems for ships, yachts, and port structures.
Eng. Javier Bañuls
Full Professor
Eng. Javier Bañuls
Full Professor
Naval electrical engineer with over fifteen years of experience in the design, integration, and operation of power and automation systems.
Dr. Nuria Llobregat
Full Professor
Dr. Nuria Llobregat
Full Professor
Specialist in meteorological and operational decision-making for coastal and offshore navigation, integrating wind, wave, and current models.
Dr. Pau Ferrer
Full Professor
Dr. Pau Ferrer
Full Professor
Naval engineer with a PhD in applied hydrodynamics and over a decade of experience designing high-performance hulls and marine structures.
Cap. Javier Abaroa (MCA)
Full Professor
Cap. Javier Abaroa (MCA)
Full Professor
MCA-certified captain with command of ocean-going vessels, specializing in advanced maneuvering, navigation management, and bridge safety.