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Propuesta Metodológica Para Aplicar La Contabilidad Gerencial

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Author Info

  • Marlene Viamontes Rivero
  • Maria de los Ángeles Utra Hernández
  • Yuneicy Cruz Pérez
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    Abstract

    En el presente trabajo se realiza un compendio bibliográfico de los aspectos generales a tener en cuenta para aplicar la Contabilidad Gerencial, para el mismo se efectuó el tratamiento teórico y autoral teniendo en cuenta el criterio de diferentes autores, se presenta una propuesta metodológica para aplicar el sistema de costo por actividad permitiendo la distribución de los costos indirectos de fabricación por cada actividad, costos unitarios más exactos y facilita precios de ventas más justos a los clientes. Además se evidenció que este sistema se convierte en el instrumento eficaz para la toma de decisiones al determinar el costo de cada actividad en la confección del un producto así como los posibles análisis para ocupar posiciones ventajosas y no forzosas en el mercado.

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    File URL: http://www.eumed.net/ce/2009a/rhp.htm
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    Bibliographic Info

    Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Contribuciones a la Economía.

    Volume (Year): (2009)
    Issue (Month): 2009-03 (March)
    Pages:

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    Handle: RePEc:erv:contri:y:2009:i:2009-03:22

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    Web page: http://www.eumed.net/ce/

    Related research

    Keywords: actividad; vadena de valor; contabilidad gerencial;

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