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Contabilidad Por Actividades

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Author Info
Maikel Guerra Avila
Yanelys Yero Hernández
Abstract

La presente investigación aborda la temática “Contabilidad por Actividades”, también conocida como Costos ABC. La misma propone un diseño para su aplicación que consta de dos fases y ocho etapas que facilite su aplicación en el cálculo y distribución del costo total de la producción así como de la determinación del costo unitario. Esta herramienta de gestión como ha sido considerada por muchos ha demostrado su utilidad para la toma de decisiones, al determinar el costo de cada actividad en la realización del producto.

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File URL: http://www.eumed.net/ce/2009a/gayh.htm
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Publisher Info
Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Contribuciones a la Economía.

Volume (Year): (2009)
Issue (Month): 2009-04 (April)
Pages:
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:erv:contri:y:2009:i:2009-04:10

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

For technical questions regarding this item, or to correct its listing, contact: (Rafael Gómez Sánchez).

Related research
Keywords: Contabilidad de costos; contabilidad de gestión; contabilidad por actividades;

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This page was last updated on 2009-12-6.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.