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2074034
costos y preupuestos
Description
mapa mental
Mind Map by
maye-93-11
, updated more than 1 year ago
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Created by
maye-93-11
over 9 years ago
2
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Resource summary
costos y preupuestos
COSTOS
Definicion
el costo es el gasto economico que representa la fabricacion de un producto o la prestacion de un servicio
ELEMENTOS
Materia prima
Mano de obra directa
Costos indirectos de fabricacion
SISTEMA COSTOS
Estan ligados con la forma de producir por pedidos y por procesos
CLASIFICACION
Segun su clasificacion con un departamento o proceso
Directos
Indirectos
segun en el momento en que se cargan o se comparan con los ingresos
De periodo
De producto
Segun su comportamiento con el volumen de produccion
Fijos
variables
Semivariables
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