Publication: Los sistemas de costes convencionales y el método ABC: Análisis comparativo
Authors
Saez Torrecilla, Angel
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Conventional cost systems and ABC model: A comparative analysis
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DOI
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info:eu-repo/semantics/article
Description
Abstract
A fin de proporcionar una mejor respuesta a los nuevos problemas a que se enfrentan sus usuarios, el carácter dinámico de la Contabilidad de Gestión se pone de manifiesto en el desarrollo de nuevas técnicas de gestión más acordes con la evolución del entorno productivo y empresarial. En este sentido, una de las principales técnicas de gestión desarrollada en la última década ha sido el modelo ABC. En el presente trabajo se realiza un análisis comparativo entre el modelo tradicional de costes completos y el ABC a través del estudio de las distintas etapas del proceso de cálculo y asignación de costes seguidas en este último modelo.
In order to provide a better answer to the new problems that their users mustface, the dynamic character of Management Accounting is highlighted in the development of new management techniques more suited to the evolution of a productive and managerial environment. In this sense, one of the major management accounting techniques developed over the last decade has been the ABC model. In tliis paper we carry out a comparative analysis between the traditional full-costing model and the ABC through the study of the dijferent stages of cost calculation and allocation process in the latter model. Key words: cost, cost systems, ABC.
In order to provide a better answer to the new problems that their users mustface, the dynamic character of Management Accounting is highlighted in the development of new management techniques more suited to the evolution of a productive and managerial environment. In this sense, one of the major management accounting techniques developed over the last decade has been the ABC model. In tliis paper we carry out a comparative analysis between the traditional full-costing model and the ABC through the study of the dijferent stages of cost calculation and allocation process in the latter model. Key words: cost, cost systems, ABC.
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Citation
Revista de Contabilidad - Spanish Accounting Review, V. 0, N. 1, 1997
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