COST INFORMATION SYSTEM “CIS”
Keywords:
Cost accounting, costing of services, costing of products, Activity Based CostingAbstract
Cost accounting, also called cost accounting, is part of the management accounting and focuses on the costing of services and products offered by a Company. In general, the cost accounting system on the one hand measures the direct costs and on the other side are divided and indirect costs. The costing of activitist o identify and profitability becomes a tool that facilitates decision-making in relation to the improvement, elimination or outsourcing it. On the other hand, enables the optimization of resources through control and continuous improvement, and is considered one of the methods to interpreting detail the existing costing criteria, this philosophy is based on the principle that the activityist the cause that determines the costs in curred and activities that consume products.
Author Biography
Milton Burbano Galán
M.Sc en Administración Económica y Financiera.
Docente Universidad Pedagógica y Tecnológica de Colombia.
References
Blanco Ibarra, Felipe. (2003). Contabilidad de costos y analítica de gestión. Deusto.
Cashin, J. A &Polimeni, R.S. (2001). Teoría y problemas de contabilidad de costos. Mc Graw Hill.
Cooper, R. & Kaplan, R. (2000). Costo y efectos. Edición Gestión 2000.
Cuevas, C. (2004). Contabilidad de costos, enfoque gerencial y de gestión. Prentice Hall.
Hargadon B.J. & Múnera A. (1985). Contabilidad de Costos. Ed. Norma.
Horngren, C.T & Foster, G. (1992). Contabilidad de costos, un enfoque gerencial. Prentice Hall.
Polimeni, R.S.; Fabozzi, F.J. & Adelberg, A.H. (2001). Contabilidad de costos Ed. Mc Graw Hill.
Sáenz Torrecilla, Á; Fernández Fernández, A. & Gutiérrez Díaz, G. (2004). Contabilidad de costos. Ed. McGraw-Hill.
Torres Salinas, A.S. (2005). Contabilidad de costos, Análisis para la toma de decisiones. Mc Graw Hill.
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