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YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR

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One of the main problems for all companies, especially when more than a product is made, is the assignment of indirect costs to the product, taking into account that using the traditional system of costs of finished products get distortions. On the other hand, in the Activity Based Costing (ABC) the...

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Detalles Bibliográficos
Autor: Vergiú Canto, Jorge
Formato: artículo
Fecha de Publicación:2005
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/6161
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6161
Nivel de acceso:acceso abierto
Materia:Activity
Primary activity
Secondary or support activity
Inductor
Cost object.
Actividad
Actividad primaria
Actividad secundaria y/o de apoyo
Objeto de costo.
id REVUNMSM_07661dc99dd22b5917d98533fe2cb15a
oai_identifier_str oai:ojs.csi.unmsm:article/6161
network_acronym_str REVUNMSM
network_name_str Revistas - Universidad Nacional Mayor de San Marcos
repository_id_str
spelling YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTORRENTABILIDAD POR PRODUCTO MEDIANTE EL COSTEO BASADO EN ACTIVIDADES. CASO EN EL SECTOR INDUSTRIALVergiú Canto, JorgeActivityPrimary activitySecondary or support activityInductorCost object.ActividadActividad primariaActividad secundaria y/o de apoyoInductorObjeto de costo.One of the main problems for all companies, especially when more than a product is made, is the assignment of indirect costs to the product, taking into account that using the traditional system of costs of finished products get distortions. On the other hand, in the Activity Based Costing (ABC) these costs are assigned to products, taking into account the performance of activities, used resources and cost object.Uno de los problemas principales para toda empresa, en especial cuando se produce más de un producto, es la asignación de los costos indirectos al producto teniendo en cuenta que al utilizar el sistema tradicional de costos de los productos terminados se distorsionan, en cambio en el sistema de costeo basado en actividades (Activity Based Costing) estos se asignan a los productos teniendo en cuenta el desempeño de actividades, recursos utilizados y los objetos de costos.Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos2005-07-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/616110.15381/idata.v8i1.6161Industrial Data; Vol. 8 No. 1 (2005); 042-046Industrial Data; Vol. 8 Núm. 1 (2005); 042-0461810-99931560-9146reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6161/5350Derechos de autor 2005 Jorge Vergiú Cantohttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/61612020-06-11T18:32:51Z
dc.title.none.fl_str_mv YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
RENTABILIDAD POR PRODUCTO MEDIANTE EL COSTEO BASADO EN ACTIVIDADES. CASO EN EL SECTOR INDUSTRIAL
title YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
spellingShingle YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
Vergiú Canto, Jorge
Activity
Primary activity
Secondary or support activity
Inductor
Cost object.
Actividad
Actividad primaria
Actividad secundaria y/o de apoyo
Inductor
Objeto de costo.
title_short YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
title_full YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
title_fullStr YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
title_full_unstemmed YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
title_sort YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
dc.creator.none.fl_str_mv Vergiú Canto, Jorge
author Vergiú Canto, Jorge
author_facet Vergiú Canto, Jorge
author_role author
dc.subject.none.fl_str_mv Activity
Primary activity
Secondary or support activity
Inductor
Cost object.
Actividad
Actividad primaria
Actividad secundaria y/o de apoyo
Inductor
Objeto de costo.
topic Activity
Primary activity
Secondary or support activity
Inductor
Cost object.
Actividad
Actividad primaria
Actividad secundaria y/o de apoyo
Inductor
Objeto de costo.
description One of the main problems for all companies, especially when more than a product is made, is the assignment of indirect costs to the product, taking into account that using the traditional system of costs of finished products get distortions. On the other hand, in the Activity Based Costing (ABC) these costs are assigned to products, taking into account the performance of activities, used resources and cost object.
publishDate 2005
dc.date.none.fl_str_mv 2005-07-29
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6161
10.15381/idata.v8i1.6161
url https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6161
identifier_str_mv 10.15381/idata.v8i1.6161
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6161/5350
dc.rights.none.fl_str_mv Derechos de autor 2005 Jorge Vergiú Canto
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2005 Jorge Vergiú Canto
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos
publisher.none.fl_str_mv Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos
dc.source.none.fl_str_mv Industrial Data; Vol. 8 No. 1 (2005); 042-046
Industrial Data; Vol. 8 Núm. 1 (2005); 042-046
1810-9993
1560-9146
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.949927
YIELD BY PRODUCT THROUGH THE ACTIVITY BASED COSTING . A CASE IN THE INDUSTRIAL SECTOR
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