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La contabilidad de costos y su relación en el ámbito de aplicación de las entidades manufactureras o industriales

Author

Listed:
  • Karla Damaris Molina Cedeño
  • Pedro Alejandro Molina Cedeño
  • José Stalin Laje Montoya

Abstract

El objetivo del presente artículo consiste en dar a conocer el papel importante que desempeña la Contabilidad de Costos en las empresas Manufactureras o Industriales. La contabilidad de costos es una rama técnica de la Contabilidad General con elementos y operaciones contables que son utilizados en el área productiva, para de esta manera poder asignar o determinar el costo de un producto terminado. Es por eso por lo que la contabilidad de costos es aplicable a todo tipo de empresas, en especial a empresas dedicadas a la transformación de materia prima en productos terminados, como lo son las empresas manufactureras o industriales.

Suggested Citation

  • Karla Damaris Molina Cedeño & Pedro Alejandro Molina Cedeño & José Stalin Laje Montoya, 2019. "La contabilidad de costos y su relación en el ámbito de aplicación de las entidades manufactureras o industriales," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 253, march.
    • Handle: RePEc:erv:observ:y:2019:i:253:49
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