Talking about costs is a delicate matter because each organisation makes use of them based on its experience in the labour market. However, the growth of companies has intensified the healthy and unfair competition, so it is necessary to establish strategies that help to consolidate corporations. Costs have evolved over the years, allowing companies to obtain better returns by determining unit prices with greater accuracy and precision. In organisations, keeping a good control over expenses allows them to generate higher yields. For this reason, it is necessary to know the different cost systems, as well as their advantages, disadvantages and all their characteristics in order to know which is the most appropriate to use.
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