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Contabilidad Por Actividades

Author

Listed:
  • 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.

Suggested Citation

  • Maikel Guerra Avila & Yanelys Yero Hernández, 2009. "Contabilidad Por Actividades," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2009-04, April.
    • Handle: RePEc:erv:contri:y:2009:i:2009-04:10
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