tag:blogger.com,1999:blog-55827669091837849842024-02-22T00:50:25.233-08:00Clase teorica de "COSTOS Y PRESUPUESTOS"Resumen de clase escuchadaSophyahttp://www.blogger.com/profile/04459535080239722503noreply@blogger.comBlogger3125tag:blogger.com,1999:blog-5582766909183784984.post-53134850260806353772010-10-29T13:40:00.001-07:002010-10-29T14:07:43.687-07:00CÁLCULOS DE COSTOS<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: large;"><span style="color: #ead1dc;"><span lang="ES" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES">Costo primo</span></b><span lang="ES"> = MPD + MOD</span></span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: large;"><span style="color: #ead1dc;"><span lang="ES" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES">Costos de conversión</span></b><span lang="ES"> = MOD + CIF</span></span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: large;"><span style="color: #ead1dc;"><span lang="ES" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES">Costos de fabricación</span></b><span lang="ES"> = MPD + MOD + CIF</span></span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 71.4pt; mso-add-space: auto; text-indent: 34.8pt;"><span lang="ES"><span style="font-family: Calibri;"><span style="font-size: large;"><span style="color: #ead1dc;"><span style="mso-spacerun: yes;"> </span>= MPD + costo de conversión</span></span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: large;"><span style="color: #ead1dc;"><span lang="ES" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES">Costo comercial</span></b><span lang="ES"> = costo de fabricación + costo de operación</span></span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: large;"><span style="color: #ead1dc;"><span lang="ES" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES">Precio de venta</span></b><span lang="ES"> = costo de fabricación + margen de utilidad</span></span></span></span></div>Sophyahttp://www.blogger.com/profile/04459535080239722503noreply@blogger.com0tag:blogger.com,1999:blog-5582766909183784984.post-89273697031160530412010-10-29T13:39:00.000-07:002010-11-01T19:20:43.279-07:00CLASIFICACIÓN DE COSTOS<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">£<span style="font-family: "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="ES"><span style="font-family: Calibri;">Costos en función al área donde se incurre:</span></span></b></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">a.</span><span style="font-family: "Times New Roman";"> </span></span></span><u><span lang="ES"><span style="font-family: Calibri;">Costos de producción</span></span></u></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">b.</span><span style="font-family: "Times New Roman";"> </span></span></span><u><span lang="ES"><span style="font-family: Calibri;">Gastos administrativos</span></span></u></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">c.</span><span style="font-family: "Times New Roman";"> </span></span></span><u><span lang="ES"><span style="font-family: Calibri;">Gastos de ventas</span></span></u></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">d.</span><span style="font-family: "Times New Roman";"> </span></span></span><u><span lang="ES"><span style="font-family: Calibri;">Costos financieros</span></span></u></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">£<span style="font-family: "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="ES"><span style="font-family: Calibri;">Costos según su naturaleza:</span></span></b></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">A.</span><span style="font-family: "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><u><span lang="ES">Costos directos:</span></u></b><span lang="ES"> </span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto;"><span lang="ES"><span style="color: #9fc5e8; font-family: Calibri;">Se identifican plenamente por el proceso de producción. Pertenecen a los costos de producción.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">B.</span><span style="font-family: "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><u><span lang="ES">Costos indirectos:</span></u></b><span lang="ES"> </span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto;"><span lang="ES"><span style="color: #9fc5e8; font-family: Calibri;">Se identifican con aquellos costos que no están directamente relacionados con la producción. Pertenecen a los costos financieros.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">£<span style="font-family: "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="ES"><span style="font-family: Calibri;">Costos según su variación:</span></span></b></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">A.</span><span style="font-family: "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><u><span lang="ES">Costos variables:</span></u></b><span lang="ES"> </span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto;"><span lang="ES"><span style="color: #9fc5e8; font-family: Calibri;">Son aquellos costos que responden a los volúmenes de producción. Varían de acuerdo a si se produce más o menos producción. Pertenecen a los costos de producción.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="color: #9fc5e8;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">B.</span><span style="font-family: "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><u><span lang="ES">Costos Fijos:</span></u></b><span lang="ES"> </span></span></span></div></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span lang="ES"><span style="color: #9fc5e8; font-family: Calibri;">Estos costos no dependen del volumen de producción. Son los préstamos, pagos, etc. Pertenecen a los costos Financieros.</span></span></div></div><div class="MsoListParagraphCxSpMiddle" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 72pt; mso-add-space: auto;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjU4AxnRuiVnuQygUteMh7c5QS96K1hBN4_khQ9e0srxcKyl8BRRl81iSjAbr1doedRiQ-riOsHUjWfaFxcZMKMXwkwT7J-dKROgQavubQxNzdnSh1Di2p1DOjnM_JeLZS5Y32q_FiYiIA/s1600/grafico.bmp" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="286" nx="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjU4AxnRuiVnuQygUteMh7c5QS96K1hBN4_khQ9e0srxcKyl8BRRl81iSjAbr1doedRiQ-riOsHUjWfaFxcZMKMXwkwT7J-dKROgQavubQxNzdnSh1Di2p1DOjnM_JeLZS5Y32q_FiYiIA/s320/grafico.bmp" width="320" /></a></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">£<span style="font-family: "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="ES"><span style="font-family: Calibri;">Costos según la función que lo origina:</span></span></b></span></div></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -18pt;"><span style="color: #9fc5e8;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">A.</span><span style="font-family: "Times New Roman";"> </span></span></span></b><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><u><span lang="ES">Costos de fabricación:</span></u></b><span lang="ES"> Considerados costos directos.<b style="mso-bidi-font-weight: normal;"><u></u></b></span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 108pt; mso-add-space: auto; mso-list: l0 level3 lfo6; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">‡<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Costos de materia prima directa (MPD)</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 108pt; mso-add-space: auto; mso-list: l0 level3 lfo6; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">‡<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Costos de mano de obra directa (MOD)</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 108pt; mso-add-space: auto; mso-list: l0 level3 lfo6; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">‡<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Costos de indirectos de fabricación (CIF)</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 144pt; mso-add-space: auto; mso-list: l0 level4 lfo6; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Insumos.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 144pt; mso-add-space: auto; mso-list: l0 level4 lfo6; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Energía eléctrica consumida en la producción.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 144pt; mso-add-space: auto; mso-list: l0 level4 lfo6; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Mano de obra directa relacionada a la producción.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -18pt;"><span style="color: #9fc5e8;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">B.</span><span style="font-family: "Times New Roman";"> </span></span></span></b><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><u><span lang="ES">Costos de operación: </span></u></b><span lang="ES">Considerados costos indirectos.<b style="mso-bidi-font-weight: normal;"><u></u></b></span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 108pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">‡<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Gastos administrativos.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 108pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">‡<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Gastos de ventas.</span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 108pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-indent: -18pt;"><span style="color: #9fc5e8;"><span lang="ES" style="font-family: Stencil; mso-bidi-font-family: Stencil; mso-fareast-font-family: Stencil;"><span style="mso-list: Ignore;">‡<span style="font-family: "Times New Roman";"> </span></span></span><span lang="ES"><span style="font-family: Calibri;">Depresión.</span></span></span><br />
<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhqubwpbO5GSzpyBi8vZiHA6u89nen_8QOSCGHp93YdVKyjpOVWUVJEgl1OgwlCrko5A0jmSAjVbssAg9WdCXT3b2F6_g7kcClo_GnSPOMknRt56Dgp5v_TQh4HRUrc-Cfu24nVC9f2hQE/s1600/poducion+y+direccion.bmp" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="205" nx="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhqubwpbO5GSzpyBi8vZiHA6u89nen_8QOSCGHp93YdVKyjpOVWUVJEgl1OgwlCrko5A0jmSAjVbssAg9WdCXT3b2F6_g7kcClo_GnSPOMknRt56Dgp5v_TQh4HRUrc-Cfu24nVC9f2hQE/s320/poducion+y+direccion.bmp" width="320" /></a></div></div>Sophyahttp://www.blogger.com/profile/04459535080239722503noreply@blogger.com0tag:blogger.com,1999:blog-5582766909183784984.post-42106901193159280222010-10-29T13:37:00.000-07:002010-10-29T13:56:33.158-07:00COSTOS<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-indent: 35.4pt;"><span lang="ES"><span style="color: #e06666; font-family: Calibri;"><strong>Es el recurso sacrificado o perdido para alcanzar un objetivo específico. Es decir, es no hacer una cosa para hacer otra que nos brinde diferentes beneficios (Análogo a la frase “No hay Lonch gratis”)</strong></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-indent: 35.4pt;"><span lang="ES"><span style="color: #e06666; font-family: Calibri;"><strong>Se llama costo de oportunidad al sacrifico de aquella mejor cosa que dejaste de hacer.</strong></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-indent: 35.4pt;"><span lang="ES"><span style="color: #e06666; font-family: Calibri;"><strong>Contabilidad de costos: Llamado también acto de costear. Es un sistema de información empleado para registrar, acumular, distribuir, controlar, analizar, identificar e informar de los costos de un empresa.</strong></span></span></div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxkhWqc_LluH2etmy7mBB53F0n6gbYR8VGHZ0Crtr10xgmLpF6cXcYqAQH59gVDpPNpbkWjNEFzjdO6PumqH8013oL1ftx-UEKRevLer28F8-9vWV25WybbDUWyrspjJ8RMjhiVlH2koE/s1600/reduccion+de+costos.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" nx="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxkhWqc_LluH2etmy7mBB53F0n6gbYR8VGHZ0Crtr10xgmLpF6cXcYqAQH59gVDpPNpbkWjNEFzjdO6PumqH8013oL1ftx-UEKRevLer28F8-9vWV25WybbDUWyrspjJ8RMjhiVlH2koE/s1600/reduccion+de+costos.png" /></a></div>Sophyahttp://www.blogger.com/profile/04459535080239722503noreply@blogger.com0