Cost accounting within reach of everyone - Morillo Moreno, Marysela
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Depending on the activity of the company, determining costs can be a simple task. When products are not purchased but manufactured, cost determination becomes complicated. The accounting system of an industry or multi-service or custom business is more complex because it includes accounts for different production costs, financial statements present different inventories, and operating expenses. Therefore, the financial information generated is broad and extensive; and since cost accounting is designed as an administrative tool, the level of detail must also be high, so the accounting…mehr

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Produktbeschreibung
Depending on the activity of the company, determining costs can be a simple task. When products are not purchased but manufactured, cost determination becomes complicated. The accounting system of an industry or multi-service or custom business is more complex because it includes accounts for different production costs, financial statements present different inventories, and operating expenses. Therefore, the financial information generated is broad and extensive; and since cost accounting is designed as an administrative tool, the level of detail must also be high, so the accounting information must be clear and accurate.Fortunately, cost accounting as it applies to manufacturing companies can also be adapted to any organization, especially service companies, as long as it is planned. The purpose of this text is to explain, in a simple way, the calculation of the cost of production in various companies, with special emphasis on manufacturing companies.
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Autorenporträt
Professor aan de School voor Economische en Sociale Wetenschappen, Universidad de Los Andes, Venezuela, verbonden aan de afdeling Accounting en Financiën, School of Administration en Public Accounting. B.A. in administratie en overheidsboekhouding en Magister Scientiae in administratie. Dokter in de Economische en Bedrijfswetenschappen.