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Propuesta Metodológica Para Aplicar La Contabilidad Gerencial

Author

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

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.

Suggested Citation

  • Marlene Viamontes Rivero & Maria de los Ángeles Utra Hernández & Yuneicy Cruz Pérez, 2009. "Propuesta Metodológica Para Aplicar La Contabilidad Gerencial," Contribuciones a la Economía, Grupo Eumed.net (Universidad de Málaga), issue 2009-03, March.
  • Handle: RePEc:erv:contri:y:2009:i:2009-03:22
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    References listed on IDEAS

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    1. Nigel A Chalk & Richard Hemming, 2000. "Assessing Fiscal Sustainability in Theory and Practice," IMF Working Papers 00/81, International Monetary Fund.
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