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Contabilidad de costos Tomo II. Herramienta de gestión vista desde la norma internacional
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ISBN10: 958503607X
ISBN13: 9789585036079
Publisher: Ecoe Ediciones
Pages: 186
Weight: 0.66
Height: 0.40 Width: 6.69 Depth: 9.45
Language: Spanish
ISBN13: 9789585036079
Publisher: Ecoe Ediciones
Pages: 186
Weight: 0.66
Height: 0.40 Width: 6.69 Depth: 9.45
Language: Spanish
Este apartado pretende dar continuidad al estudio, conocimiento y uso de los costos como herramienta de gestión. Se recalca el aporte serio y sosegado que brinda la información costeada hacia a toma de decisiones. La continuación del volumen I reitera el desarrollo didáctico y metodológico del tratado de los costos y sus diferentes facetas frente a la actividad de los negocios que persiguen excelencia y mejora continua en sus procesos. Lo anterior tratado desde las Normas Internacionales en materia contable . El documento consta de cuatro unidades temáticas que permitirán la profundización en el tema de los costos y otras formas de su gestión: en la unidad 1 se desarrolla el contexto del costeo absorbente o total versus el costo directo o variable; en la unidad 2, los costos predeterminados estimados y estándar; en la Unidad 3; los costos por actividades ABC, y en la unidad 4, los modelos de gestión de costos ABM, ABB, Target Cost etc. Este libro tiene su origen en la necesidad de aportar teorÃa y práctica de apoyo a la formación del contador público, administrador de empresas, a los ingenieros industriales, administradores financieros, economistas, a quienes se dirige principalmente, sin embargo, es una obra de uso casi necesaria de todos aquellos quienes tengan de alguna manera relación con los procesos fabriles, industriales o de servicios.
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