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Las Normas Contables Profesionales y los Costos

Author

Listed:
  • Norberto G. Demonte

    (Prof. Adjunto de Costos y Gestión)

Abstract

El trabajo relaciona las normas contables profesionales y la doctrina más avanzada de costos con el objetivo de exponer adecuadamente la realidad económica, tanto en los estados contables como en la información de gestión. A partir de una rigurosa clasificación e identificación de los costos se propone aplicar el sistema de costeo variable en el estado de resultados conjuntamente con la valuación al “precio de venta en bloque” de los bienes de cambio en el estado de situación patrimonial. Se analizan críticamente las normas vigentes en los últimos años y se brinda un ejemplo numérico donde puede apreciarse el resultado del período segregado por función.

Suggested Citation

  • Norberto G. Demonte, 2000. "Las Normas Contables Profesionales y los Costos," Ciencias Económicas, Facultad de Ciencias Económicas UNL, vol. 2(1), pages 31-41, December.
    • Handle: RePEc:rcf:wpaper:v:2:y:2000:i:1:p:31-41
    DOI: https://doi.org/10.14409/ce.v1i2.1076
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