Costos ABC y presupuestos - 2da edición
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El Costeo Basado en Actividades (ABC, sigla de Activity-Based Costing) busca asignar a los productos y servicios los costos de los recursos y las actividades involucradas en su fabricaci�n. Esta metodolog�a de costeo asigna mayores costos indirectos a los costos directos de un producto o servicio, su aplicaci�n y an�lisis en el tiempo permite a gerentes tomar decisiones sobre precios y procesos que lleven, en �ltimas, al incremento de la rentabilidad empresarial. La segunda edici�n de Costos y Presupuestos ABC ense�a a los lectores a desarrollar habilidades en la planeaci�n, aplicaci�n y control de herramientas de costeo ABC con el apoyo de las tecnolog�as de informaci�n. El libro ense�a a dise�ar y aplicar sistemas de costeo, financiaci�n y presupuesto de procesos productivos; programar y asignar costos a procesos; realizar esquemas de costos y utilidades; producir informes de producci�n; y a controlar y analizar l�neas de producci�n con gastos compartidos. La obra incluye ejercicios pr�cticos creados con Microsoft Excel y los resultados siguen las recomendaciones de las NIIF (Normas Internacionales de Informaci�n Financiera). Este es un texto �til para estudiantes de pregrado y posgrado de Administraci�n de Empresas, Ingenier�a Industrial, Econom�a, Finanzas y Contabilidad, as� como para el autoaprendizaje, y se convierte en texto de referencia para administradores y directores de producci�n que requieran planear y manejar informaci�n de costos. Incluye: La hoja electr�nica como herramienta de planeaci�n y control. (Ejemplos con Microsoft Excel). Administraci�n de costos e inventarios bajo la filosof�a Just-in-Time. Procedimiento para dise�ar una aplicaci�n de costos y presupuestos con Microsoft Access. Ejercicios con Microsoft Excel disponibles en el SIL.
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