Approach to cost by activities at Editorial Sanlope de Las Tunas
Keywords:
accounting, costsAbstract
The research presented below consists of the design and application of the activity cost system and aims to design a procedure to determine the production cost per activity of Editorial Sanlope. For the development of the research, the scientific method will be used as a general method of knowledge, in addition, the following research methods will be used: historical – logical, hypothetical – deductive and induction – deduction. Observation and bibliographic compilation are also used. The results demonstrate the feasibility of using techniques such as cost management by activities as a tool that promotes better cost rationalization and enables the formulation of value judgments to support decision making that tend to increase the efficiency of the entity.
References
Bravo, O. G. (2005): Contabilidad de Costos, McGraw - Hill, Bogotá D.C.
Cashin, J. A., & Polimen, R. S. (2005): Contabilidad de Costos, Mc Graw-Hill, Bogotá D.C.
Colín, J. G. (2008). Contabilidad de Costos. México D.F.: McGraw-Hill Interamericana.
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