Contabilidad de Costos Mapa Conceptual

 

Ekmlrc6 Iu`s Beaci Z`iibmbr Ekmlrc6 Iu`s Gursk6 3-< Gursk6 3-< Jcgob6 27/>1/  27/>1/ Jcgob6

Gketbl`i`dbd dc gkstk

Gkmk bgtöbe

dcscmpcòb

Gketbl`i`dbd dc gkstk dc prkdugg`÷e

Se pbpci dcstbgbdk ce iks `ejkrmcs ebeg`crks, iks gkstks dc iks prkdugtks k scrv`g`ks

gkmk ueb gkecx`÷e cetrc ib gketbl`i`dbd jebeg`crb y ib gketbl`i`dbd acrceg`bi

^ucdce Gibs`jgbrsc ce6

^ucdc dcje`rsc gkmk tkdk s`stcmb k prkgcd`m`cetk gketblic gketbl ic quc cec pkr klfctk gkekgcr, ce ib krmb mbs cxbgtb pks`lic. 

Klfcvks

Ikgug`÷e trbd`g`ke trbd`g`kebi6 bi6 s`rvc pbrb jfbr prcg`ks, gketrkib gketrkibrr gkstks, vbikr`zbr `evcetbr`ks. Gkmue`gb pks`g`÷e jebeg`crb dc ibibkrabe`z krabe`zbg`÷e bg`÷e b `evcrs`ke`stb, lbegks y ktrk bacetcs cxtcrek

Gketbl`i`dbd J`ebeg`crb

D`jcrceg`bs 

Byudb b ikspbrb acrcetcs tkmbr dcg`s`kecs ci ikark dc iks klfcvks dc ueb krabe`zbg`÷e.

Gketbl`i`dbd acrceg`bi

Ikgug`÷e Mkdcreb6 tkmbr dcg`s`kecs, mcd`r cjg`ceg`b dc ib cmprcsb y mcfkrbrib, gkestru`r ci pibecbm`cetk dci uturk dc ib cmprcsb

 

Wke bquciik quc cec pkr klfctks dctcrm`ebr ci gkstk ue`tbr`k dc bdqu`s`g`÷e dc brguiks bgblbdks ( mcrgbdcríb dc ib cmprcsb gkmcrg`bi y ib `edustr`b.

Gkstk dc kpcrbg`÷e

Wke bquciik quc cece pkr klfctk dctcrm`ebr ik quc gucstb bdm`e`strbr, vcedcr y jebeg`br ue prkdugtk k ue scrv`g`k6 pucdce scr gkstk dc bdm`e`strbg`÷e8 dc d`str`lug`÷e(vcetbs) d`str`lug`÷e(vce tbs) y jebeg`crk6

Wke bquciik quc cece pkr klfctk Gkstk dc cxpiktbg`÷e Gkstk dc bdqu`s`g`÷ e

Gibs`gbg`÷e dc iks gkstks

Gkstks cxtrbkrd`ebr`k

dctcrm`ebr ci gkstk ue`tbr`k dc cxpiktbg`÷e k cxtrbgg`÷e dc rcgursk rcekvblics rcekvblics y ek rcekvblic

Gkstk dc prkdugg`÷e

Wke bquciiks gkstks ek krd`ebr`ks, cfcmpiks6 pcrd`dbs ce vcetbs, dc bgvk jfk, pcrd`db pkr s`e`cstrk, ctg.

Wke bquciiks gkstks bpi`gblics b cmprcsbs dc trbeskrmbg`÷e y quc cstâe `etcarbdks pkr trcs cicmcetks dci gkstk6 mbtcr`bics, sucidks y sbibr`ks d`rcgtk y abstks `ed`rcgtk

 

Gkstks y Abtks

D`crceg`bs

Gkstks

Cs ik quc eks sbic gkmprbr mbtcr`b pr`mb, mbek dc klrb y tkdks ik `esumks quc sc usb pbrb blr`gbr iks prkdugtks.

Gkstk D`rcgtks

^ucdce `dcejgbr ` dcejgbrsc sc d`rcgtbmcetc d`rcgtbmce tc gke ci prkgcsk prkdugvk

gkstk quc bcgtb bi prkgcsk prkdugvk ce acecrbi dc uek k mâs Gkstks `ed`rcgtks

prkdugtks, pkr ik quc ek prkdugtks, sc pucdc bs`aebr d`rcgtbmcetc d`rcgtbmce tc b ue skik prkdugtk s`e usbr biaöe gr`tcr`k dc bs`aebg`÷e.

Abstks

^baks quc ib scgkmcrg`bi`zbg`÷e rcbi`zbe pbrb iicvbr bdcibetc y d`str`lug`÷e dc iks prkdugtk y ib bdm`e`strbg`÷e bdm`e`strbg `÷e dc eucstrb cmprcsb Abstks J`fks

Abstks Zbr`blics

ske iks abstks k gkstks quc ek gbml`be gke ue bumcetk k d`sm`eug`÷e

ske iks abstks gkrpkrbvks quc

ce ib gbedbd dc l`cecs k scrv`g`ks prkdug`dks k vced`dks

gbml`be ce prkpkrg`÷e gke ib prkdugg`÷e