Problem of cost analysis

This article shows the most important problem of systems costs, which is the allocation of indirect costs to products. Note that there is an optimal system costs, but there is an alternative accounting system that gives administrators a detailed description of the costs of activities associated elem...

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Bibliographic Details
Author: Carrión Nin, José Luis
Format: article
Status:Published version
Publication Date:2000
Country:Perú
Institution:Universidad Nacional Mayor de San Marcos
Repository:Revistas - Universidad Nacional Mayor de San Marcos
Language:Spanish
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/6582
Online Access:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6582
Access Level:Open access
Keyword:análisi costs
indirect costs
accounting system
análisi de costos
costos indirectos
sistema contable
Description
Summary:This article shows the most important problem of systems costs, which is the allocation of indirect costs to products. Note that there is an optimal system costs, but there is an alternative accounting system that gives administrators a detailed description of the costs of activities associated elements to the development of a product or a service otrogameinto; this system is more cost new technique called activity-based costing.