Linea de Tiempo, Evolucion Historica de La Contabilidad de Costes y Gestión.
April 12, 2023 | Author: Anonymous | Category: N/A
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=770- =5;;. @J EOECEL @O JM M S E H O M C E Ó O N @ C L S ^ @ S EONEQ@C^LS • Omceie`otl n`j d`rrlcmrrej, `j t`jåhrmdl y jm eonustrem n`j mc`rl. Jls ner`ctevls n` `stms lrhmoezmcelo`s n`smrrljjmrlo i`nenms clil `j clst` plr lp`rmceóo.• Eot`hrmceóo n` jms cu`otms n` jm díarecm `o jls r`hestrls h`o`rmj`s.• Nescuseóo n` jls n`tmjj`s eipjecms `o `j imo`fl, r`hestrl y vmjlrmceóo n` jls imt`remj`s• ^rmtmie`otl n`j r`hestrl y vmjlrmceóo n` jm imol n` larm• Mpmreceóo n` jms prei`rms prlpu`stms n` [ M Seiputmceóo L 3 n` clost`s eoner`ctls.• Imrh`o Arutl (Eohr`sl * T`otms – Cliprms y
Clst`s Lp`rmtevls), r`otmaejenmn.
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SEHJL WEW MJ SEHJL WW. JM M N I E O E S ^ Q M C E Ó O C E @ O ^ É D E C M N@ X. DQ@N@QECB ^MUJLQ
• Ilveie`otl n` jm Ner`cceóo Ce`otédecm n`j ^rmamfl• Clst` n` jm imol n` larm plr trmamfl y clst` n` imt`remj`s plr uoenmn, n` tmj dlrim `stls clstls `rm `stíonmr`s y s` clipmrmamo clo jls clst`s r`mj`s.• Sest`ims sldestecmnls pmrm `j r`hestrl y moíjeses n` jms n`svemcelo`s n` jls clst`s r`mj`s clo jls `stíonmr`s.
=JM N@[Q@SEÓO N@ JLS ^Q@EO^M U JM [Q@[LON@QMOCEM N@ JM CLO^MAEJENMN DEOMOCE@QM. S@ N@SMQQLJJMQLO SES^@IMS N@ CLO^MAEJENMN DEOMOCE@QM N@S^EOMNLS M JLS EOT@QSLQ@S U MCQ@@NLQ@S CLO @J LAF@^ETL N@ CLO^QLJMQ @J Q@ONEIE@O^L N@ JLS NEQ@C^ETLS. • ^ÅCOECMS N@ CLO^MAEJENMN N@ CLS^@S [MQ^E@ONL N@ JLS @S^MNLS DEOMOCE@QLS MPNE^MNLS [MQM MSEHOMQ JLS CLS^@S N@ [QLNPCCEÓO M JLS AE@O@S T@ONENLS. • @O MJ@IMOEM MPS^QEM U SPEVM JLS N@[MQ^MI@O^LS N@ CLO^MQÉM DEOMOCEMQ U H@S^EÓO DPOCELOMAMO EON@[@ONE@O^@I@O^@, CLO PO IÓNPJL N@ Q@CLOCEJEMCEÓO [MQM MQ^ECPJMQ JLS NLS CLOFPO^LS N@ @S^MNLS MJ DEOMJ N@J MÝL CPMONL S@ [Q@[MQMAM JM EODLQIMCEÓO DEOMOCE@QM OL.
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@TLJPCEÓO I@NEMNLS N@J SEHJL WW (=571)
•@tmpm n`j clst`l v`rnmn`rl6 s` en`otedecm `o mýls pr`vels =54;, closen`rmnl plr lat`o`r jm v`rnmn masljutm mn`iís n` utejezmr i`nenms `strectms pmrm se iåtlnl n` cíjcujl (clst`l clipj`tl `o ams` m cu`otms r`dj`fms Dujj clst).@tmpm n` jm v`rnmn clstlsm6 Clipmrm jls a`o`decels y jls clst`s n` cumjque`r eodlrimceóo mnecelomj.
@TLJPCEÓO I@NEMNLS N@J SEHJL WW (=571)
•@tmpm n` jm v`rnmn clonecelomnm6 [`riet` jm tlim n` n`ceselo`s, nes`ýmonl prlc`neie`otls mjt`romtevls qu` du`rlo r`j`vmot`s, `j iåtlnl n`j clst` vmremaj` (ner`ct clsteoh) omceó `o `st` p`relnl pmrm tlim n` n`ceselo`s eot`roms y n` clotrlj. JM NÅCMNM N@ JLS LCG@O^M L POM NÅCMNM N@ CQESES
CMIAELS @O @J @O^LQOL CLI[@^E^ETL GECE@QLO Q@@WMIEOMQ JM CLO^MAEJENMN N@ CLS^@S ^QMNECELOMJ U SES^@IMS N@ CLO^QLJ N@ H@S^EÓO.CMJENMN @O H@S^EÓO N@ EOT@O^MQELS, CLLQNEOMCEÓO N@ [QLT@@NLQ@S U CJE@O^@S [MQM MSÉ I@FLQMQ JM [QLNPC^ETENMN U LQHMOEVMCEÓO N@ JM [QLNPCCEÓO SLAQ@ ^LNL @O IM^@QEMS [QEIMS.@O^LQOL N@ [QLNPCCEÓO S@ ILNEDECL CLIL CLOS@CP@OCEM N@ JM EQQP[CEÓO N@ JLS [QLNPC^LS FM[LO@S@S @O JLS I@QCMNLS L J @, S . C M MI[AME L @O ^ @C C OE NL@JOL^HMÉ M Q E CQ EÍÓ[OE N L S N @ [QLNPC^LS CLO PO CECJL N@ TENM CLQ^L ]P@ GEVL M JMS @I[Q@SMS JMOVMQ MJ I@QCMNL [QLNPC^LS CMSE [@Q@C@N@QLS, CMIAELS @O JM LQHMOEVMCEÓO N@ JM [QLNPCCEÓO [MSMONL N@ POM LQHMOEVMCEÓO [LQ DPOCELO@S.
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