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Repositorio Institucional Universidad EAFIT
Article . 1968
Data sources: Repositorio Institucional Universidad EAFIT
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LAReferencia - Red Federada de Repositorios Institucionales de Publicaciones Científicas Latinoamericanas
Article . 1968
Data sources: LAReferencia - Red Federada de Repositorios Institucionales de Publicaciones Científicas Latinoamericanas
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Claim

Directing costing = Costo directo

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 1968 Colombia Spanish; Castilian Publisher:Universidad EAFIT
Authors: Múnera Cárdenas, Armando;

handle: 10784/17320

Directing costing = Costo directo

Abstract

El tema del costeo directo está tomando cada vez mayor importancia dentro de las doctrinas técnicas contables. En este artículo se verá a grandes rasgos las carcterísticas generales de esta nueva modalidad de contabilidad de costos y cuáles son sus diferencias fundamentales con el tradicional costeo total (full costing).

Country
Colombia
Related Organizations
Keywords

Contabilidad de costos, Administración

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green