CONTABILIDAD DE COSTOS Un enfoque administrativo para la toma de decisiones Segunda edicion MORTON BACKER. Pr... CP. Univer of Massacnucts LYLE coBsEN, Ph. CA ofedor Asooad do Contbiidad {fata Scoot of Susess Stonons Univerey DAVID NOEL RAMIREZ PADILLA, A Dracrer sala son Adminis ¥ Cioniae Socaies, Then Tecnoligao de Estudos Suparores do Monterey MeGRAMEHILLLTS C~} > ( BIBLIOTECA PREFACIO 2eriletndvopr an Go cto ening rome Si Sinsenre seamen ute Seto ue pie Fair cf tena ene na de hn cp ie er sco nner Pipe Lunia tae epson tae tam ‘ecaeroam ol odan kal doe oa) le agrupamos en icine Naat ters s rein hte ona so an non rar Fig i pan Sn stn tevada Lan unee Seep Eland ot esa eran 3 > EE tem des Papel or to covabldad distant pl2 Spimarler lv cbnecntenn an ret ns Laatcaeeee ee ‘Sepuscess ncn gn ers cad eso ‘querer opertted que ox ride lo prfene Moron Bas Sir rear aerator iri Reith Seca ee Siemans mea ‘aie eee een ee ea ences cameo See Serie St av tet ‘Senden mia tras dems yt erode Las ‘op DAVID NOPL Rag PADILLA, MA. Satria eA ie Ap! a CONTENIDO PRIMERA PARTE: FUNDAMENTOS DE LA CONTABILIDAD DE COSTOS CAPETOLO 1 HEHODUEEION A 14 CONTABILIDAD DB C05 Erma tac yaad Sonchn 2One ‘Sinbad So 2 Emp umn En dt eens Nee dnd aac pe Set creseepea ran ae ‘Conca eco a1 Case dino aie Sree cnn tena soe ‘Eide oun come hers et 1 Eyer i at lS nto 9 Ptah cae ge ca me ne captreo 2SEGUNDA PARTE: ELENENTOS DE COSTO: SUS SISTEMAS DE INFORMACION. *VEONTROL CcaPtrvLo (4 )oogros De MATHRUALES.CONEABILIDAD ¥ ‘cl tr gti pela y mater Objet at con emai Te epee ‘emi tr ean Cnn woe podin Deerinc el ea pi {Ete statment Nera or {ov dp agora, inners y oso tc ‘Nail de matric 98 iecn de aerial £0 ‘Set pte, pecans feof in ‘tune ep oat ‘nd de vlucin par oe materiales empeado 92 Psjo eters ne Scone ‘jee lo mtr eats Gastar 0 epi tnpeat npn 6G promt lps det ein vate da most toa tides 4 Nelson neat 10 Camp Se ie ‘esdepetnysntm mon dovlpest ita 10) ef Discs oe X carro «sages peno eons comune van, m ccartrouo 6 ‘evi ds ata " ‘Ronn tte ben cn oan ‘SST is Caso sono rar ‘eon cn deren on roe 3 i ia Farin is eee 8 ‘roma yas 180 ‘90s70$ INDIRNCTOS DE FABRICACION: CLASIFL ‘heron YastoNacion i ‘Mee’ dite delenit fae ‘Stat phe pint ei ie Shore pe epson a Con ene ‘Ey pn dr dei ‘Le scumalucoa do ln costes nrc de abe. ecole con 8 Ds di uta Seueecteeeeeeeeien| ‘Slorcodenpnertes dw ears 30" Sree mente than entre nets de van y volcan costos ispynécvos oe ramcacion ral ‘anyacton, praneAcioe¥ contro om(CAPITULO 7 SisTEALA DB ACUMULACION DE COSTOS DE serene owners Seoeecreeece Feeder erp ‘ae Toe Sates lndirecto de fnbricncion prude Se nner aimee Sa eeepe oma, 7 Sache one as ae See ae nl ee acinar ‘TERCERA PARTE: [SISTEMAS DE ACUMULACION DE COSTOS ¥ [ANALISIS DE COSTOS CONJUNTOS: osu OnDENES maPaes “Tide tnd rosin pr alta eee ‘Ghashcaa gl dlae dee deny 1 Bat AC captruuo s na un prarorapn ae 22 ‘Sion dle enjou 2s Coin dae ajo pro pen cae na i SISTEMA Di ACUMULACION DE COSTOS POR PHO. ‘ei ae oan eat ‘eo pan ovr rir ome Boe tie occcwsmmpement iim ieee aia tet cm io honaeeatmane cay Shoei nema rritensticsscatimen iameiak pene rarer paanemnet Mature de puri 268, tain ‘Ge dopey mec oa ras 2% \sre Dm cost08 PARA PRODUCTOS CONEXOS ‘coco #steeancctos. = escent racy dix do ‘sprouse ‘Satchel da enn nego 290 ln dr eo oer carn prota Eerie rman dna 9s |(CUARTA PARTE: LOS COSTOS COMO HERRAMIENTAS DE ConTROL AC eartrouo w sistas oe cosros ESTANDAR: pETERDUINA. \ ‘low bE mrraNDARts YeAucoLo DR VARIAGO. at aia Gear tenth me Fetlerret iri emt ard PEoroe eames Sens chro QUINTA PARTE: “1°°7" sisteMas De costeo 42% »/ pe sua conto: amsonner ETO AE Si tee Finds ees re er msn cin Spr acide een ‘Piscine wilades 002 Control del cont y eran ENE Too de nen 35 Meio seers ead tC de (ether seen conte dct 408 ‘SEXTA PARTE: . NATURALEZA DE LA CONTABILIDAD ADMINISTRATIVA ‘CAPITULO SISTHINA DE CONTOS HSTANDA REGISTRO (CAPITULO 18 ELPAPRL-DE LA POFORMACION CONTABLE,. 43 cee SES aad tonans ean | BEE mates um miner ace eae chm eure BEE uanatatnter teats ls ee an ennutaseren EL pla dak 901 are ered rare 36 Aen en Eee angele i ind Se hsSEPTIMA PARTE: PAPEL DE LA CONTABILIDAD ADMINISTRATIVA EN LA PLANEACION CAPITULO M4, PRESUPUESTO ANUAL: PRESUPUESTO DE OPERA. 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