PROBLEM OF COST CONCEPTS AND CLASSIFICATION OF COSTS

Authors

  • Bernardo Javier Sánchez Barraza Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

DOI:

https://doi.org/10.15381/quipu.v16i32.4827

Keywords:

Costo, objeto de costo, clasificación de costos.

Abstract

Actually, in economic and business many companies and institutions have the problem of choosing the appropiate classification of costs, wich let them cost theirs products and services reliably. This work wants to explain and clarify concepts of costing and gives examples about real companies and costing procedures through formulas. Also, this work should let the readers choose the sort classification of costs most advantageous to the reality or line of business in wich these work.

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Author Biography

  • Bernardo Javier Sánchez Barraza, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Contador Público Colegiado Certificado.

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Published

2009-12-31

Issue

Section

Original papers

How to Cite

Sánchez Barraza, B. J. (2009). PROBLEM OF COST CONCEPTS AND CLASSIFICATION OF COSTS. Quipukamayoc, 16(32), 95-104. https://doi.org/10.15381/quipu.v16i32.4827