The companies are engaged in maximizing their wealth or economic growth. So how systems require evaluating the management of its management noting that assume authority and responsibility in the incurrence of costs and revenues . In this fourth edition intends to consolidate the concepts of costs associated with the methodologies of evaluating the performance of responsibility centers ( CR ) , which will require to process engineers in the industry to have a deep understanding of the fundamental concepts of behavior cost and higher capacity proposals to implement improvement plans in general.

The companies are engaged in maximizing their wealth or economic growth. So how systems require evaluating the management of its management noting that assume authority and responsibility in the incurrence of costs and revenues . In this fourth edition intends to consolidate the concepts of costs associated with the methodologies of evaluating the performance of responsibility centers ( CR ) , which will require to process engineers in the industry to have a deep understanding of the fundamental concepts of behavior cost and higher capacity proposals to implement improvement plans in general.

Along the lines of strengthening the competitive advantages of engineers processes, in this ninth edition suggested the use of technical analysis of gross profit to explain the variations in sales and The cost of sales that affect the results of management. With the methodologies that will illustrate both the management and directors of the centers of responsibility (CR) will have indicators to be fit in explaining the causes, mainly from unfavorable changes. In this way will be better able to argue the improvement plans arising out to implement changes that are necessary.

Along the lines of strengthening the competitive advantages of engineers processes, in this ninth edition suggested the use of technical analysis of gross profit to explain the variations in sales and The cost of sales that affect the results of management. With the methodologies that will illustrate both the management and directors of the centers of responsibility (CR) will have indicators to be fit in explaining the causes, mainly from unfavorable changes. In this way will be better able to argue the improvement plans arising out to implement changes that are necessary.