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Integración De Los Conocimientos De Costos

Author

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  • Marcelino Figueira

Abstract

Se desarrolla una teoría, un conjunto de razonamientos para explicar la integración ordenada del saber de costos en un solo cuerpo de conocimiento humano, componiendo metódicamente una cadena con los vínculos que fundamentan tal cometido y como consecuencia de considerar que los vocablos costo y contabilidad de costos están estrechamente relacionados e individualmente designan un determinado saber humano, siendo explicado cada uno de ellos por un conjunto ordenado de conocimientos denominado teoría, la teoría general de los costos constituida por la teoría económica del costo y la teoría contable de costos, organizándose estos últimos en lo que se conoce como sistema de costos, cuyo propósito es guiar por el buen camino a la gestión de costos.

Suggested Citation

  • Marcelino Figueira, 2012. "Integración De Los Conocimientos De Costos," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2012-07, July.
    • Handle: RePEc:erv:contri:y:2012:i:2012-07:1
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