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Difusión: La Consideración de los Costos Implícitos en el Sistema de Información Contable

Author

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  • Leila R. Di Russo de Hauque

    (CPN, Cátedras de Introducción a la Contabilidad y de Contabilidad I, FCE-UNL)

Abstract

El trabajo tiene por objetivo principal rescatar los costos implícitos olvidados por la normativa contable, que sólo reconoce la exposición del denominado interés del capital propio, sin considerar los que pueden surgir de otros factores o insumos necesarios para la producción y distintos al capital financiero representado en el Patrimonio Neto del ente. Luego de considerar la relación entre Contabilidad y la Economía y el concepto de ganancia en esta ciencia y en la disciplina contable, el trabajo intenta sostener la tesis de que un sistema normativo coherente aceptará intotum a los costos implícitos en el sistema de información contable y no restará arbitrariamente sólo algunos de ellos.

Suggested Citation

  • Leila R. Di Russo de Hauque, 1999. "Difusión: La Consideración de los Costos Implícitos en el Sistema de Información Contable," Ciencias Económicas, Facultad de Ciencias Económicas UNL, vol. 1(1), pages 51-65, December.
  • Handle: RePEc:rcf:wpaper:v:1:y:1999:i:1:p:51-65
    DOI: https://doi.org/10.14409/ce.v1i1.1072
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