capitulo ii sistema de costos históricos

8/18/2019 CAPITULO II SISTEMA DE COSTOS HISTÓRICOS

1/19

"#$%&'($)*) *"+,#-.* )&/ 0*'.

!"#$

&'&()*+ ,) -.&(.&

/'&(01'-.&

0*1$+"/- $$

)'*2 #*#03 %&',#$0* (4#05&6 ("/7

0 - ( + - ( 3 1 ' & ( " 1 " & ( + - (


2/19

+&.*( )&/ 0*1$+"/- $$8

92 ($(+&.* )& 0-(+-( 5$(+,'$0-(

92:2 ($(+&.*( )& 0-(+-( 1-' -')&( )& 1'-)"00$-#

92:2:2 0;?B=;A C?D ABA>?E; C? =FA>FA GF< HFA C?D =FA>F C? G;CF C? =FA>F C? GF C? DF O?ICBCF GF< ?D ABA>?E; C? =FA>FA C?HFA GF< G;LBDBM;=BHI C? DFA ?D?E?I>FA C?D =FA>F C? G;CF C? =FA>F C? GF C? DF O?ICBCF GF< ?D ABA>?E; C? =FA>FA C?

GF C? G;

92N292 0D;ABSB=;=BHI K =;?B=;A C? D; G;

92N2N2 .T>FCF C? ;ABUI;=BHI VG


3/19

"#$%&'() %%

*%*&+,#* -+ ")*&)* .%*&/0%")*

1232 *%*&+,#* -+ ")*&)* $)0 /0-+4+* -+ $0)-'""%/4

/; FBDBM;< D;A ?EG


4/19

N2] 1;; J ^FR; C? F??E;2

a2] &\BA>? JI =FI>B=F C? DFA =FA>FA2

b2] &D O;DF< C?D BIO?I>;FA C? H?A C? C?>?J"('(?.; %,"6#0(+( . ,0 4".5,$.@

3$%, 4".5,+#6#,0%. $, 5("(5%,"#1( 4." )( 4.$#'#)#+(+ +, ).%#A#5(" B $7'+#8#+#" )( 4".+755#&0;

+, (57,"+. 5.0 )($ 0,5,$#+(+,$ C"(+7(),$ ,$%('),5#+(+ 4." )( D#",55#&0 +, )( 364",$(; .

62$ 5.05",%(6,0%,; 4." ,) +,4("%(6,0%. +, 4)(0,(5#&0 +, )( ,)('."(5#&0 B 5.0%".) +,

#08,0%("#.$@

:("( #0#5#(" 57()


5/19

0J?I>;A C? =FI>J


6/19

] .;>?


7/19

1232H2 +;85=@ =9 7@;8@ =9 A6@=D77@ I9C= ;;CF C? =FA>F C? GY SFFA C?D =FA>F BI=J


8/19

.?IFA8

$IO?I>;?


9/19

&I ?A>? GF DFA =FA>FA =F?FA BICJA>


10/19

.*#- )& -P'*

/; E;IF C? FLF C? ?ASJ?=2

c*(+-( $#)$'&0+-(

&A ?D =FIRJI>F C? E;>?=2 0FBOF C? AJ ?A>JCBF ?A BC?I>BSB=;< K ;I;DBM;< D; =;I>BC;C C? U;A>FA BICB


11/19

] $EGF? C? D;A ?I>


12/19

] $EGF? C? DFA E;>?FA ;D ;DE;=TI C? E;>?;


13/19

9292N2 &A>;CF C? =FA>F C? GF C? DFA O?ICBCFA GF< ?D ABA>?E; C? =FA>FA

GF< G


14/19

12H212 ">5;


15/19

12H2H2 ,W8@=@ =9 5;5 A6@=D77FA =FIRJI>FA ?A F>FA GF< GJ;=BFI?A ?I

D; XJ? CFA F EYA GFA A? S;LF ; G;B< C? JI AFDF U?


16/19

1;


17/19

(??FA2

(?


18/19

0FA>F GF< ?I L;A? C? D; E;UIB>JC8

#[E?B?EGFZ O;DF< K E;UIB>JC2


19/19

['+4&+* R%R(%)\0][%"#*^

:2

'@F cFIMYD?M 0HL;D C?DZ 0FA>FA $Z &C2 &=;SA;2Z .T\B=FZ 9f::292 ';E@

capitulo ii sistema de costos históricos

Documents