Metodología para Implantar Sistemas de Costo by Msc Alexis Boente
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Metodología para Implantar Sistemas de Costo

Metodología para Implantar Sistemas de Costo


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About the Book

PREFACIO La contabilidad de costos es la que utilizan las empresas en sus cálculos internos para controlar los procesos de producción y la evolución de sus costos. La contabilidad administrativa se deriva de la llamada contabilidad de costos, que tiene como función principal proporcionar información que permita a los directores controlar las operaciones que dirigen. También puede proporcionar cualquier tipo de datos sobre todas las actividades de la empresa, pero suele centrarse en analizar los ingresos y costos de cada actividad, la cantidad de recursos utilizados, así como la cantidad de trabajo o la amortización de la maquinaria, equipos o edificios. La contabilidad permite obtener información periódica sobre la rentabilidad de los distintos departamentos de la empresa y la relación entre las previsiones efectuadas en el presupuesto; y puede explicar por qué se han producido desviaciones. Por ejemplo, para saber si la diferencia entre los beneficios reales y los presupuestados se debe a que han disminuido las ventas o a que han aumentado los costos, o a una combinación de los dos. Además permite realizar previsiones y estimaciones, de forma que los directivos puedan hacerse una idea de la situación de la empresa al finalizar el ejercicio si no se producen cambios en las condiciones de los mercados. La contabilidad de costo también es esencial para poder hacer una planificación (por ejemplo, para elaborar el presupuesto) y para resolver toda una serie de problemas, como la elección del método de producción más barato. Ayuda en la toma de decisiones difíciles, como es la determinación del precio de venta, cuáles deben ser los gastos de capital o los diferentes métodos de financiación. El Autor.
About the Author: Nacido en el año 1962, en la tierra del escritor Enrique Nuñez Rodríguez, Quemado de Güines, cursó estudios superiores en la universidad "Marta Abreu de Las Villas", realizó maestría en Gestión de la Información y fue profesor universitario en la misma sede. Desde muy temprana edad ha tenido vocación literaria, como profesional se ha dedicado a la escritura de trabajos de carácter científico - técnicos y en el mundo literario ha escrito poemarios y narraciones, las cuales están en espera de ver la luz a través de la prensa escrita, ha utilizado últimamente las posibilidades que ofrece Internet para dar a conocer su obra en formato digital.


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Product Details
  • ISBN-13: 9781492786641
  • Publisher: Createspace Independent Publishing Platform
  • Publisher Imprint: Createspace Independent Publishing Platform
  • Height: 280 mm
  • No of Pages: 74
  • Series Title: Spanish
  • Sub Title: Biblioteca del Economista
  • Width: 216 mm
  • ISBN-10: 1492786640
  • Publisher Date: 03 Sep 2004
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 245 gr


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