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Fundamentos de la Contabilidad de Costos: Sí/No

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Fundamentos de la Contabilidad de Costos: Sí/No

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Conceptos clave de costos

Created by

Aristides QUIJADA RAMOS
Aristides QUIJADA RAMOS
Panama

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Fundamentos de la Contabilidad de Costos: Sí/No
 

Fundamentos de la Contabilidad de Costos: Sí/NoOnline version

Conceptos clave de costos

by Aristides QUIJADA RAMOS
1

La contabilidad de costos solo se aplica a empresas manufactureras y no a servicios.

2

Todos los costos se clasifican únicamente por su origen legal.

3

El tiempo no es relevante para clasificar costos en contabilidad de costos.

4

Los costos se clasifican por función en costos de producción, comerciales y administrativos.

5

La contabilidad financiera y la contabilidad de costos se complementan para informar tanto a externos como a internos.

6

El comportamiento de los costos describe cómo cambian al variar el volumen de actividad.

7

La relación entre contabilidad financiera y contabilidad de costos es que no se comunican entre sí.

8

Los costos variables permanecen constantes cuando el volumen de actividad cambia.

9

La contabilidad de costos apoya la toma de decisiones gerenciales mediante el análisis de costos y rentabilidad.

10

La identificación de costos implica asignar costos a objetos de costo y considerar su temporalidad para la toma de decisiones.

 
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