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Introducción a la administración de costos

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Introducción a la administración de costos

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Conceptos y comportamiento de costos

Created by

David Perez
David Perez
Nicaragua

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Introducción a la administración de costos
 

Introducción a la administración de costosOnline version

Conceptos y comportamiento de costos

by David Perez
1

La Sección 13 de las NIIF para las PYMES establece criterios para el reconocimiento y medición de los costos de producción.

2

El costeo por absorción utiliza exclusivamente costos fijos y no variables.

3

La contabilidad de costos es irrelevante para la toma de decisiones gerenciales.

4

El coste variable no cambia con el volumen de producción.

5

Costos fijos por definición aumentan cuando se produce más unidades.

6

Los costos de los productos siempre son iguales a los costos de servicios.

7

La distinción entre contabilidad financiera y contabilidad de costos es fundamental para la toma de decisiones.

8

Los costos se clasifican en variables y fijos según su relación con el volumen de producción.

9

La contabilidad de costos se utiliza para conocer el costo de los productos y servicios.

10

El costeo normal utiliza costos históricos ajustados para estimar costos futuros.

 
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