Modelo matricial para la asignación del costo utilizando activity basing cos

This research work discusses a proposal for allocating costs using the ABC approach with a matrix-based model that involves building matrices. A matrix is defined as an organized array of an m number of rows and an n number of columns. The total cost for carrying out a given activity is based on the...

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Veröffentlicht in:	Entramado 2014-07, Vol.10 (2), p.144-155
Hauptverfasser:	Millán Solarte, Julio César, Sánchez Mayorga, Ximena
Format:	Artikel
Sprache:	por ; spa
Schlagworte:	cost driver Costos Costs Custos inductor del costo indutor do custo input matrix matriz métodos numéricos numerical methods output
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