desarrollo y análisis de la estructura de costes en una empresa industrial. estudio de un caso...

7/26/2019 Desarrollo y Anlisis de la Estructura de Costes en una Empresa Industrial. Estudio de un Caso Prctico

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^d mfstfieudi trds tfphs, Ohmdjhs md Nhstds Nhopjdths, Ohmdjh md Nhstds\brfbajds y Ohmdjh md Nhstds absbmhs di Bntfvfmbmds (BAN).
http://www.uco.es/organiza/departamentos/prod-animal/economia/http://www.uco.es/organiza/departamentos/prod-animal/economia/http://www.uco.es/organiza/departamentos/prod-animal/economia/http://www.decrecimiento.info/2014/http://www.decrecimiento.info/2014/http://www.decrecimiento.info/2014/http://www.uco.es/organiza/departamentos/prod-animal/economia/


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B dstd ohjfih ih shjh jjdeb bndftuib mdsmd dj ouifnfpfh di qud sd dinuditrb, sfihqud tboafi prhndmd md jhs ouifnfpfhs md jb Nbopfb ûr md Abmbchz y md jb Shib mdAbrrhs. Adrjbieb sd uafnb di jb Nbopfb ûr.

1.>. OHMT^ H[DQBIMF

Jb shnfdmbm ds ui ohjfih md bndftd, su bntfvfmbm prfinfpbj ds jb ohjturb md bndftuib. Jbshnfdmbm hatfdid jhs fierdshs phr jb nbitfmbm md bndftuib qud oudjd y ih phr jbnbitfmbm md bndftd qud hatfdid di dj prhndsh. Ds mdnfr, jb shnfdmbm ih bmqufdrd jbbndftuib qud oudjd, sfih qud shjh prdstb dj sdrvfnfh md ohjfdimb, y tbith jb bndftuibnhoh dj bndftd iuinb shi pdrtdidinfb suyb, sfih qud jhs prhpfdtbrfhs md jb bndftuibshi jhs prhpfdtbrfhs mdj bndftd hatdifmh, rdnfafdimh jb doprdsb uihs fierdshs phr pbrtdmd dsths phr dj sdrvfnfh prdstbmh.

Jb shnfdmbm dstbajdnd ui prdnfh phr `fjh md bndftuib ohjturbmh, absimhsd di uiprdnfh md odrnbmh, dxndpth sf ui njfditd lfrob ui nhitrbth md pdrobidinfb nhi djohjfih, bj nubj sd jd prdstb dj sdrvfnfh b ui prdnfh fildrfhr. Dj prdnfh odmfh mdj ohjfihds ;,;1=75

Dstb shnfdmbm, tboafi hlrdnd bndftd divbsbmh, sfdimh dstb bntfvfmbm b ouypdqudb dsnbjb y jhs fierdshs hatdifmhs phr djjb ilfohs. [hr djjh y di nhisfmdrbnfi


12/47


[rntfnh

[QHND^H [QHMTN]F\H

>.2. FI]QHMTNNFI

Dj prhndsh prhmuntfvh dst nhopudsth phr sfdtd lbsds mfldrdinfbmbs, jbs nubjdsbabrnbi mdsmd jb ditrbmb mdj lruth sfi jfopfbr, gbstb jb sbjfmb mdj bndftd jfstb pbrb djnhisuoh.

Di dj pdrfhmh md ohjfdimb, dj nubj tfdid uib murbnfi di thrih b trds odsds, jbsoqufibs pdrobidndi di luinfhibofdith uib odmfb md 2< ghrbs mfbrfbs, di nuyhprhndsh ditrb jb bndftuib md obidrb nhitfiubmb, jb nubj ds prhndsbmb md tbj obidrbqud sd hatdieb jb obyhr nbitfmbm md bndftd y md jb oxfob nbjfmbm phsfajd.

>.1. MD^NQF[NFI MDJ [QHND^H [QHMTN]F\H

Dj prhndsh prhmuntfvh dst nhopudsth phr mfldrditds lbsds jbs nubjds vbi b sdrmdihofibmbs b pbrtfr md bghrb nhoh ^dnnfhids.

Dstd prhndsh prhmuntfvh di nhinrdth dst nhopudsth phr sfdtd sdnnfhids jbs nubjdsshi3

h JFO[FBMH V JB\BMHh OHJFDIMBh AB]FMHh NDI]QFLTEBMH GHQFSHI]BJh LFJ]QBMHh NDI]QFLTEBMH \DQ]FNBJh BJOBNDIBOFDI]H

Nbmb sdnnfi nuditb nhi uib nbpbnfmbm md prhmunnfi mdtdrofibmb, y dstb mflfdrdditrd bjeuibs bntfvfmbmds. Nbmb bntfvfmbm phr fimfvfmubj nuditb nhi vbrfbs oqufibs,md feubj luinfi, pdrh md mfldrditd nbpbnfmbm, y dsth sd mb pbrb thmbs jbs sdnnfhids.

^d hatfdid ui shjh tfph md prhmunth, puds sd dopjdb prfinfpbjoditd ui shjh tfph mdbndftuib di dj prhndsh, buiqud b vdnds sd nhoafibi mfldrditds vbrfdmbmds. B pbrtd,sd hatfdidi mfldrditds suaprhmunths y rdsfmuhs.

B jh jbreh md jhs trds odsds qud murb jb nbopbb sd oudjdi dithrih b uihs 25ofjjhids md `fjhs md bndftuib, hatdifimhsd md odmfb os md ui ofjji md jftrhs mdbndftd mfsphifajd pbrb dj nhisuoh.

B nhitfiubnfi sd mdsnrfafr dj prhndsh prhmuntfvh, mdtbjjbimh jbs nbrbntdrstfnbs yluinfhids md nbmb sdnnfi qud jh nhistftuyd. Dj prhndsh nhofdizb b pbrtfr mdjohodith di qud jb bndftuib ds mdphsftbmb di dj ohjfih phr jhs nhisuofmhrds mdjsdrvfnfh.


14/47


[rntfnh

7

>.1.2. Jfopfbmh y Jbvbmh

Jb lfibjfmbm md dstb sdnnfi ds jb djfofibnfi md jbs fopurdzbs qud bnhopbbi bj lruthprhndmditd mdj nboph.

Mdafmh b qud jb bndftuib jjdeb bj ohjfih nhi sunfdmbm y rdsfmuhs tbjds nhoh ghcbs,rbobs, abrrh, dtn., dstb pbsb phr uib oqufib jfopfbmhrb y b nhitfiubnfi phr uiprhndsh md jbvbmh nhi beub.

-Di dj prhndsh md jfopfbmh, dj lruth nbd phr ui pdqudh dsnbji y di jb nbmb dstdpbsb phr uib nhrrfditd md bfrd, odmfbitd jb nubj sd djfofibi jhs rdsfmuhs odihspdsbmhs, tbjds nhoh ghcbs y pdqudbs rbobs.

-Di dj prhndsh md jbvbmh jhs lruths shi fitrhmunfmhs di uib jidb md jbvbmh nhibeub pbrb rdohvdr pfdmrbs, tfdrrb y htrb sunfdmbm bmgdrfmb.

]rbs dstd prhndsh y odmfbitd nfitbs trbisphrtbmhrbs jhs lruths, yb thtbjoditdjfopfhs, shi mdphsftbmhs di trds thjvbs supdrpudstbs, jbs nubjds tfdidi jb luinfi md

pdsbr jb nbitfmbm md bndftuib ditrbitd.Jhs lruths shi mdphsftbmhs di jb thjvb supdrfhr, md dstb nbdi b jb thjvb fitdrodmfb jb

nubj nuopjd jb luinfi md pdsbmh, puds nbmb vdz qud di dstb sd mdphsftbi 1;; `fjhs,dstb sd bard md lhrob buthotfnb mdcbimh nbdr jhs lruths di jb thjvb fildrfhr. Vlfibjoditd odmfbitd nfitbs trbisphrtbmhrbs, jhs lruths shi trbsjbmbmhs y bjobndibmhsdi nubtrh thjvbs, mhs md djjbs nhi uib nbpbnfmbm md =4.;;; `fjhs y jbs htrbs mhs md=;.;;; `fjhs. Mhtbimh b dstb sdnnfi nhi uib nbpbnfmbm odmfb md uihs 12.=;; `fjhs bjb ghrb.

>.1.1. Ohjfdimb

Dj hacdtfvh md jb ohjfdimb ds jb rupturb md jhs tdcfmhs mhimd sd bjhcb jb obtdrfb hjdhsb.

Jb ohjfdimb nhofdizb nhi dj trbisphrtd md jb bndftuib mdsmd jbs thjvbs gbstb jhsohjfihs, jhs nubjds nuditbi nhi obrtfjjhs odtjfnhs qud shi jhs qud rdbjfzbi jb bnnfimd ohjdr dj lruth.

Jb fistbjbnfi nuditb nhi nubtrh ohjfihs, mhs md djjhs tfdidi uib nbpbnfmbm mdohjfdimb md 5.4;; è y .4;; è nbmb uih, b jb ghrb,pdroftfdimh uib nbpbnfmbm md ohjfdimb thtbj md 1;.4;; `fjherbohs b jb ghrb.

Md dstb sdnnfi sd hatfdid uib sustbinfb mdihofibmb pbstb, nhopudstb phr djlruth thtbjoditd ohjfmh. Dstb pbsb mfrdntboditd md dstb sdnnfi b jb sfeufditd.

>.1.>. Abtfmh

Jb lfibjfmbm md dstb sdnnfi ds lbvhrdndr jb sdpbrbnfi mdj bndftd mdj rdsth md jbbndftuib yb qud phsfafjftb jb berdebnfi md jbs ehtbs md bndftd.

Nhisfstd di shodtdr jb pbstb md bndftuib b jb bnnfi md ui ohvfofdith nhitfiuh buib tdopdrbturb supdrfhr b jb boafditd, ditrd 14->;N.

Dj ohjfih nuditb nhi hngh abtfmhrbs, md jbs nubjds = tfdidi uib nbpbnfmbm md >.4;;è b jb ghrb nbmb uib y jbs nubtrh rdstbitds uib nbpbnfmbm md 1.4;;è b jb ghrb nbmbuib, ds mdnfr, dstb sdnnfi tfdid uib nbpbnfmbm thtbj md 1=.;;; è b jb ghrb.


15/47


[rntfnh

6

Dj prhmunth hatdifmh di dstd prhndsh jh mdihofibohs pbstb abtfmb, pbrb bsmfstfieufrjb md jb pbstb hatdifmb di jb sdnnfi bitdrfhr.

>.1.=. Nditrfluebmh Ghrfzhitbj

Odmfbitd dstd prhndsh jb pbstb ds shodtfmb b jb bnnfi md uib ludrzb nditrlueb qudsdpbrb jhs mfstfiths nhophiditds phr mfldrdinfb md mdisfmbmds. [brb djjh sd dopjdbuib nditrfluebmhrb ghrfzhitbj.

Di dstd nbsh sd dopjdb dj sfstdob md nditrfluebmh md obsbs md mhs lbsds, dj nubjsd nbrbntdrfzb phr qud sd jd bbmd uib pdqudb nbitfmbm md beub, gbnfdimh osjqufmb jb pbstb y lbnfjftbimh bs dj nditrfluebmh.

Dj ohjfih nuditb nhi nubtrh nditrfluebmhrbs ghrfzhitbjds, md jbs nubjds mhs md djjbstfdidi uib nbpbnfmbm md 5.4;; y .4;; `fjhs bjb ghrb nbmb uib, gbnfdimh ui thtbj md 1;.4;; `fjhs b jb ghrb.

B jb pbstb sd jd bbmd uib nbitfmbm md beub, qud vfdid b sdr md odmfb uihs 1;;ofjfjftrhs bj sdeuimh.

Di dstd prhndsh sd hatfdidi mhs prhmunths mfldrditds, uih md djjhs ds dj bndftd,buiqud dstd bndftd bui nhitfdid uib erbi nbitfmbm md fopurdzbs. Jb htrb sustbinfbhatdifmb ds ui suaprhmunth sjfmh mdihofibmh Bjpdruch.

Md jb pbstb qud ditrb di dstb sdnnfi, dj phrnditbcd qud sbjd md nbmb tfph dsdithrih bj 25% md bndftd nhi fopurdzbs y dithrih bj 7>% md bjpdruch, dj nubj dstnhopudsth phr rdsths md pfdj, pujpb, gudsh md jb bndftuib y beub, tbith md vdedtbnfinhoh jb bbmfmb bj prhndsh. Dj bjpdruch dst nhopudsth di thrih b ui 1;% phr gudshmd bndftuib y dj 7;% rdstbitd jh nhophidi jbs mdos sustbinfbs.

Ofditrbs qud dj bndftd nhi fopurdzbs pbsb b jb sfeufditd bntfvfmbm mhimd ds lfjtrbmb,dj bjpdruch ds bjobndibmh di ui lhsh. Md dstd suaprhmunth sd dxtrbdi jhs rdsths mdgudsh md bndftuib, y dsths shi bjobndibmhs di dj ohjfih, pbrb sdr dopjdbmhs nhohluditd md didreb pbrb dj ghrih. Jhs rdsfmuhs rdstbitds shi hlrdnfmhs md obidrberbtuftb b doprdsbs qud sd dinbrebi md su rdnhefmb, puds dstbs jd mbi htrbbpjfnbnfi.

>.1.4. Lfjtrbmh

Mdafmh b qud dj bndftd bui nhitfdid pdqudhs rdsfmuhs sjfmhs, dstd ds lfjtrbmhodmfbitd ui tbofz.

Md dstd prhndsh sd hatfdid uib pdqudb nbitfmbm md rdsfmuhs, qud shimdsdngbmhs, y bndftd lfjtrbmh, yb prntfnboditd sfi rdsfmuhs sjfmhs. Md jbs nbitfmbmdshatdifmbs di dstb sdnnfi, di thrih bj 5% shi rdsfmuhs sjfmhs, y dj rdsth ds bndftdlfjtrbmh.

>.1.


16/47


[rntfnh

2;

[umfdimh gbndr lrditd phr sdpbrbmh b uib nbpbnfmbm md 4;; è, 54; è y 2.;;; è, jbsnubjds nhistftuydi ui thtbj md 1.14; è b jb ghrb.

Di dstb sdnnfi sd hatfdid dithrih b ofj jftrhs md bndftd jfopfh b jb ghrb. Dj rdsthhatdifmh shi rdsfmuhs nhopudsths phr beub y bjpdngi. Jhs nubjds shi bjobndibmhs

di uib abjsb pbrb sdr mdsdngbmhs, dj othmh dopjdbmh pbrb su djfofibnfi dsodmfbitd dvbphrbnfi.

>.1.5. Bjobndibofdith

]rbs thmh dj prhndsh y gbstb su rdtfrbmb mdj ohjfih, dj bndftd ds bjobndibmh dierbimds mdpsfths, b uib tdopdrbturb md ditrd 24 y 27 N. Mdafdimh pdrobidndr jhsmdpsfths nhopjdtboditd jjdihs md bndftd, puds sf dj fitdrfhr mdj mdpsfth, b pbrtd mdjbndftd, tboafi nhitfdid hxedih, dstd pudmd prhvhnbr jb hxfmbnfi mdj bndftd.

Dj ohjfih dst prdvfsth md iudvd mdpsfths, nhi uib nbpbnfmbm md


17/47


[rntfnh

22

>.1.7. Mfberbob [rhndsh [rhmuntfvh

BNDF]TIB

QD^FMTH^

[B^]B

BETB [B^]B AB]FMB

BJ[DQTCH

BNDF]D NHI FO[TQDSB^

QD^MTH^

BNDF]D LFJ]QBMH

JFO[FBMH V JB\BMH

BNDF]TIBBJOBNDIBM

OHJFDIMB

AB]FMH

NDI]QFLTEBMHGHQFSHI]BJ

LFJ]QBMH

GTD^HBNDF]TI

NDI]QFLTEBMH

\DQ]FNBJ


18/47


[rntfnh

21

BNDF]D JFO[FH

Lfeurb >.2. Mfberbob mdj [rhndsh [rhmuntfvhLuditd3 Djbahrbnfi prhpfb b pbrtfr md jb filhrobnfi hlrdnfmb phr jb shnfdmbm

NDI]QFLTEBMH\DQ]FNBJ

BJ[DQNGI

V BETB

BJOBNDIBOFDI]H

AHQQB^

BNDF]DMF^[HIFAJD

[BQB DJ


19/47


[rntfnh

2>

NB[]TJH =

DJBAHQBNFI MDJ OHMDJH MD NH^]D^

=.2. MD^NQF[NFI

Dj ohjfih pdrobidnd di luinfhibofdith ui thtbj md trds odsds bj bh, ds mdnfr dithrih b 6; mbsnhisdnutfvhs.

Murbitd dstd pdrfhmh dj ohjfih ohjturb uib odmfb md 25 ofjjhids md `fjhs mdbndftuib.

Nbmb oqufib pdrobidnd di luinfhibofdith uib odmfb md 2< ghrbs bj mb.

Nhoh sd fimfn bitdrfhroditd, dj ohmdjh md nhstds dopjdbmh ds dj Ohmdjh md

Nhstds ]htbjds.Mdafmh b jbs nbrbntdrstfnbs md dstd tfph md prhndsh prhmuntfvh, thmhs jhs nhstds

shi nhisfmdrbmhs nhstds fimfrdnths.

=.1. [DQ^HIBJ

=.1.2. [rhmunnfi, Obitdifofdith y Nhitrhj

Dj ohjfih nuditb nhi trds hpdrbrfhs, jhs nubjds sd dinbrebi murbitd jhs trds odsds mdj

nhrrdnth luinfhibofdith mdj prhndsh prhmuntfvh, mdj nhitrhj md dstd prhndsh y mdjobitdifofdith md jbs fistbjbnfhids.

Nbmb mb trbabcbi mhs hpdrbrfhs, ui turih md 7 ghrbs nbmb uih. Jhs hpdrbrfhs vbirhtbimh nbmb mb, md tbj obidrb qud, sf ui mb trbabcbi mhs, bj mb sfeufditd uih mddsths rhtb nhi dj dopjdbmh qud ih trbabch dj mb bitdrfhr, y bs sundsfvboditd.

Dstb ds jb filhrobnfi jbahrbj nhrrdsphimfditd b jhs hpdrbrfhs3

[QHMTNNFI, OBI]DIFOFDI]H V NHI]QHJ

[drshibj (I [drshibs) >

Nhstd [drshibj Fimfvfmubj (/ods) 2.>4;

Nhstd ]htbj md [drshibj nbmb Ods (/ods) =.;4;

Nhstd ]htbj md [drshibj Nbopbb (jhs > odsds) 21.24;

Murbnfi Chribmb Jbahrbj (Ghrbs) 7

Mbs Jbahrbajds bj Ods phr Dopjdbmh (Mbs/Ods) 1;

Ghrbs/Ghoard Nbopbb (Ghrbs trds odsds) 2.==;

Nhstd Ghrbs/Ghoard (/Ghrbs) 7 ]bajb =.2. Nhstd md jb obih md harb md prhmunnfi, obitdifofdith y nhitrhj

Luditd3 Djbahrbnfi prhpfb b pbrtfr md jb filhrobnfi hlrdnfmb phr jb shnfdmbm


20/47


[rntfnh

2=

=.1.1. Bmofifstrbnfi

Dj ohjfih nuditb nhi uib pdrshib dinbrebmb md thmh jh rdjbnfhibmh nhi dj tdob mdbmofifstrbnfi. Dinbreimhsd md jhs bnudrmhs md vditb, dstbajdnfofdith md prdnfhs

nhi dj njfditd, nudstfi lfsnbj, rdbjfzbnfi md pdmfmhs md pfdzbs y mdos edstfhids ytbrdbs bmofifstrbtfvbs idndsbrfbs.

Jbs ghrbs ghoard md dstb bntfvfmbm gbi sfmh mfldrdinfbmbs md jbs bitdrfhrds mdafmhb qud dstb bntfvfmbm ds jjdvbmb b nbah phr ui dopjdbmh mfldrditd b jhs htrhs trdshpdrbrfhs y b qud dj nhstd md jbs ghrbs md dstd dopjdbmh ds mfldrditd.

Filhrobnfi jbahrbj rdldrditd b dstd dopjdbmh3

BMOFIF^]QBNFI

[drshibj (I [drshibs) 2

Nhstd [drshibj Fimfvfmubj (/ods) 2.47;

Nhstd ]htbj md [drshibj Nbopbb (jhs > odsds) =.5=;

Murbnfi Chribmb Jbahrbj (Ghrbs) 5

Mbs Jbahrbajds bj Ods phr Dopjdbmh (Mbs/Ods) 1=

Ghrbs/Ghoard Nbopbb (Ghrbs) 4;=

Nhstd Ghrbs/Ghoard Nbopbb (/Ghrbs) 6 ]bajb =.1. Nhstd md jb obih md harb md bmofifstrbnfi


=.1.>. Qdpbrth Ghrbs Ghoard phr nbmb dnnfi

Dstb ds jb mfstrfaunfi jjdvbmb b nbah3

QD[BQ]H GHQB^ GHOAQD, ^DNNFHID^

NDI]QH^BTWFJFBQD^

NDI]QH^ [QFINF[BJD^

Ghrbs/GhoardObitdifofdith

y NhitrhjBmofi.

Jfopfbmhy Jbvbmh

Ohjfdimb AbtfmhNditrfl.

GhrfzhitbjLfjtrbmh

Nditrfl.\drtfnbj

Bjobn.]htbj

(Ghrbs)

[rhmunnfi,

Obitdifofdith yNhitrhj (%Ghrbs/Ghoard)

44,;% - 5,;% 5,4% 4,;% 7,;% =,4% 5,;%


21/47


[rntfnh

24

Qdspdnth b jhs Nditrhs [rfinfpbjds3

Dsths babrnbi odihs md jb oftbm md jbs ghrbs ghoard thtbjds, ih jjdebimh ifieuih bsupdrbr md lhrob fimfvfmubj dj 2;%. Dsth ds mdafmh b qud thmh dj prhndsh prhmuntfvhdst prntfnboditd buthobtfzbmh, sfdimh oifob jb fitdrvdinfi md jhs hpdrbrfhs di djprhndsh. Mimhsd sdnnfhids nhoh Ohjfdimb y Nditrfluebmh Ghrfzhitbj qud shi jbsqud obyhr fitdrvdinfi idndsftbi, ofditrbs htrbs nhoh Lfjtrbmh ih idndsftbiprntfnboditd fitdrvdinfi.

Dj rdpbrth md jbs ghrbs/ghoard di dstd bpbrtbmh sd gbnd md jb lhrob fimfnbmb phr djohjfih. Dsth ds mdafmh b qud ih ds phsfajd dj njnujh md jhs mbths dxbnths, yb qud dstbmfstrfaunfi sd mb md lhrob braftrbrfb nbmb mb, puds ih sfdoprd sd dopjdbi jbsofsobs ghrbs di nbmb sdnnfi, sfih qud sd mdmfnbi sdei vb surefdimh jb idndsfmbm.

Qdspdnth b jhs Nditrhs Buxfjfbrds3

Obitdifofdith y Nhitrhj3 B dstb sdnnfi sd jd btrfauyd os mdj 4;% md jbs ghrbs mdtrbabch md jhs hpdrbrfhs mdafmh b qud ds jb bntfvfmbm prfinfpbj md dsths. [uds phr uijbmh, bj sdr ui prhndsh prhmuntfvh buthobtfzbmh, dstd ds nhitrhjbmh vb hrmdibmhrdsodmfbitd mfldrditds tfphs md sdishrds nuyb luinfi ds bjdrtbr bj hpdrbrfh, qudpdrobidnd hasdrvbimh, md jbs mfldrditds bihobjbs. [hr htrh jbmh, dstd bpbrtbmhtboafi babrnb jbs ghrbs dopjdbmbs pbrb jb pudstb b puith, rdpbrbnfi y jfopfdzb mdjbs oqufibs, tbith bj fifnfh md jb nbopbb nhoh murbitd jhs trds odsds qud murbdstb.

Bmofifstrbnfi3 Mdafmh b qud dstb bntfvfmbm jb mdsdopdb uib pdrshib md lhrobdxnjusfvb, b dstb sdnnfi sd jd btrfauyd dj thtbj md jbs ghrbs md trbabch md dstbpdrshib.

=.>. BOHQ]FSBNFI

B nhitfiubnfi sd mdtbjjb phr sdnnfhids jb bohrtfzbnfi jjdvbmb b nbah phr jb shnfdmbm,y di jb sdnnfi qud ds phsfajd, sd sdeoditb jb bohrtfzbnfi di jhs mfldrditdsdjdodiths qud jb nhophidi tbjds nhoh oqufibs, mdpsfths, dtn.

=.>.2. Obitdifofdith y Nhitrhj

b) Obitdifofdith3

Dstb sdnnfi nuditb nhi mfvdrsbs gdrrbofditbs tbjds nhoh, jbs mfldrditds oqufibsdopjdbmbs pbrb jb jfopfdzb md jbs fistbjbnfhids, mfldrditds utdisfjfhs dopjdbmhs pbrbjb rdpbrbnfi y sustftunfi md pfdzbs mdldntuhsbs, y jbs pfdzbs qud sudjdi sdrsustftufmbs md lhrob rdeujbr di dj prhndsh prhmuntfvh.

Dj nhicuith tfdid ui vbjhr thtbj md >4.;;; , prdsditbimh uib bohrtfzbnfi b 2;bhs.

a) Nhitrhj3

Dj sfstdob md nhitrhj nuditb nhi ui hrmdibmhr y ui pbidj md nhitrhj. Bmdos md thmhdj nbajdbmh d fistbjbnfi idndsbrfb pbrb phsfafjftbr jb bntfvfmbm.

Dj nhicuith rdprdsditb ui vbjhr thtbj md 26.;;; ,prdsditbimh uib bohrtfzbnfi b2; bhs.


22/47


[rntfnh

2.1. Bmofifstrbnfi

Dstd bpbrtbmh nuditb nhi ui hrmdibmhr, uib foprdshrb-lbx y dj ohafjfbrfh idndsbrfh,thmh djjh ui pdqudh dspbnfh gbafjftbmh nhi jbs fistbjbnfhids hphrtuibs pbrb jjdvbr bnbah jb bntfvfmbm.

Dj nhicuith tfdid ui vbjhr thtbj md 21.;;; ,prdsditbimh uib bohrtfzbnfi b 2;bhs.

=.>.>. Jfopfbmh y Jbvbmh

Dstb sdnnfi nuditb nhi mfldrditds djdodiths3

b) Jfopfbmhrb3 Nuditb nhi uib oqufib md jfopfbmh md bndftuib nhi uivbjhr md >7.;;; durhs.

a) Jbvbmhrb3 \bjhrbmb di 1.=. Ohjfdimb

Nubtrh oqufibs trfturbmhrbs md bndftuib, jbs nubjds tfdidi ui vbjhr phr sdpbrbmh md11;.;;;, 26;.;;; y jbs mhs rdstbitds md 2.4. Abtfmh

Hngh oqufibs abtfmhrbs, nubtrh md djjbs nhi ui vbjhr md 5.2;; durhs nbmb uib y jbsnubtrh rdstbitds nhi ui vbjhr md .


23/47


[rntfnh

25

=.>.5. Lfjtrbmh

Jb oqufib dopjdbmb pbrb dj lfjtrbmh mdj bndftd tfdid ui vbjhr md 22.;;; durhs, y uipdrfhmh md bohrtfzbnfi md 2; bhs.

=.>.7. Nditrfluebmh \drtfnbj

]rds nditrfluebmhrbs vbjhrbmbs di =7.;;;, >5.4;; y >.6. Bjobndibofdith

Iudvd mdpsfths vbjhrbmhs di 2=.;.;;; 4>.1;; 2.=;;

[drfhmh mdBohrtfzbnfi

(Bhs)2; 2; 2; 24 2; 24 2; 2; 2;

BohrtfzbnfiBiubj ()

4.=;; 2.1;; 21.47; =7.>> 2.2;; 21.24; 2>.2=;

]bajb =.=. Nubmrh md bohrtfzbnfi md jb obqufibrfb md nbmb sdnnfiLuditd3 Djbahrbnfi prhpfb b pbrtfr md jb filhrobnfi hlrdnfmb phr jb shnfdmbm

Bjnbizbimh jb bohrtfzbnfi nhrrdsphimfditd b jbs sdnnfhids uib nubitb biubj md2>6.76; durhs.

=.>.2;. Filrbdstrunturbs, Abjsbs y Ghrih

Qdlfrfimhsd b filrbdstrunturbs, nhoh b jb ibvd mhimd sd bjhcb jb obqufibrfb mdjohjfih y mdos fistbjbnfhids qud ih dsti finjufmbs di jhs bpbrtbmhs bitdrfhrds.

Jbs abjsbs shi uib dspdnfd md ghyhs rdbjfzbmhs di dj tdrrdih, y dqufpbmhs md tbjlhrob qud ih sdbi nhitbofibitds, di jhs nubjds sd mdphsftb dj bjpdngi y dj beubprhndmditds mdj nditrfluebmh vdrtfnbj, pbrb sdr djfofibmhs odmfbitd dvbphrbnfi.

Dj ghrih ds dopjdbmh pbrb jb edidrbnfi mdj nbjhr idndsbrfh di dj prhndshprhmuntfvh. Dj nhoaustfajd nhisuofmh phr dstd, ds dj gudsh md bndftuib, dj nubjprhvfdid mdj prhndsh prhmuntfvh, phr jh qud ih jd nbusb nhstds bj ohjfih.


24/47


[rntfnh

27

]hmhs dsths djdodiths suobi ui vbjhr md =;7.54; , dstbajdnfimhsd ui pdrfhmhmd bohrtfzbnfi pbrb jhs nubjds md 24 bhs.

\bjhr[drfhmh

Bohrtfzbnfi

Nuhtb

Bohrtfzbnfi Bohrtfzbnfi FILQBD^]QTN]TQB^, ABJ^B^ y GHQIH=;7.54; 24 15.14;

Bsfeibnfi Bohrtfzbnfi ^dnnfhids

Jfopfbmh yJbvbmh


GhrfzhitbjLfjtrbmh

Nditrfl.\drtfnbj

Bjobndibofdith

>.761,7< >.761,7< >.761,7< >.761,7< >.761,7< >.761,7< >.761,7< ]bajb =.4. Qdpbrth md jb bohrtfzbnfi md filrbdstrunturbs, abjsbs y ghrih phr sdnnfhids


Jb bohrtfzbnfi md dsths trds djdodiths ds btrfaufmb b jbs sdnnfhids md lhrob

dquftbtfvb, ds mdnfr, sd jd bsfeib b nbmb sdnnfi jb ofsob nubitb md bohrtfzbnfi.Dstb btrfaunfi ds jjdvbmb b nbah md dstb lhrob nhi jb fitdinfi md sfopjflfnbr djothmh md njnujh, yb qud jb dstfobnfi md jbs bsfeibnfhids dxbntbs nhijjdvbrb uiprhndsh sfeiflfnbtfvboditd nhopjdch.

=.>.22. Edidrbmhr Mfdsdj

Edidrbmhr djntrfnh md nhoaustfajd ebshfj, nhi uib phtdinfb md 6 >.>;7,55 22,66 142,54 262,72 ]bajb =.


25/47


[rntfnh

26

=.=.1. ^uofifstrh md beub

Dj suofifstrh md beub bjnbizb ui ohith md >.112 y ds rdpbrtfmh md jb sfeufditd

lhrob3h Nditrfluebmh Ghrfzhitbj3 mdafmh b qud di dstd prhndsh ds idndsbrfh bbmfrbeub b jb pbstb, dsth prhvhnb ui nhisuoh md beub md 51; jftrhs b jb ghrb,gbnfdimh ui thtbj md 2.5 .

h Jfopfbmh y Jbvbmh3 dstd prhndsh dopjdb ui 15% mdj beub nhisuofmb, jh nubjds ui thtbj md 7


26/47


[rntfnh

1;

QD[BQ]H NHI^TOH EB^HFJ

Jfopfbmh yJbvbmh


GhrfzhitbjLfjtrbmh

Nditrfl.\drtfnbj

Bjobn. ]htbj

[htdinfb (N\) 26,4 114 1< 2>7 ;,4 2;,4 7 =15,4

Nhisuoh % =,445,6 6.7,< 41.>41,7 276,5 >.67>,= >.;>=,6 25


27/47


[rntfnh

12

=..


28/47


[rntfnh

11

]hmhs jhs nhstds di jhs qud finurrd dj ohjfih shi nhisfmdrbmhs nhstds fimfrdnths, dsthds mdafmh b jb lhrob md hpdrbr. [uds, nhoh bitdrfhroditd sd fimfn, dj ohjfih ihbmqufdrd jb bndftuib, sfih qud su bntfvfmbm prfinfpbj ds jb prdstbnfi md ui sdrvfnfh.

Dj ohjfih, nbmb nbopbb (trds odsds md murbnfi) ohjturb md odmfb uihs 25ofjjhids md `fjhs md bndftuib, jhs nhstds thtbjds pbrb dstb prhmunnfi bjnbizbi uiohith md >;% mdj nhstd thtbj. Qdspdnth b jb sdnnfi nhi dj odihr nhstdbpbrdnd Lfjtrbmh, puds nhi uib nubitb md 7.555,= rdprdsditb dj 1,=% mdj nhstd thtbj.

Di rdjbnfi b jhs tfphs md nhstds, mdstbnbohs Bohrtfzbnfi y Didreb, puds shi jhsmhs nhi obyhr nubitb, rdprdsditbimh ditrd boahs dj 6=% mdj nhstd thtbj.

Di jhs sfeufditds erlfnhs sd pudmd hasdrvbr nhi obyhr njbrfmbm jh blfrobmh di jhs

prrblhs bitdrfhrds.


29/47


[rntfnh

1>

[drshibj

4%

Bohrtfzbnfi=6%

^uofifstrhs2%

Didreb=4%

Nhistftunfi Nhstd ]htbj sdei ]fph mdNhstd (Qdpbrth [rfobrfh)

Obit. VNhitrhj

>%

Bmofi.2%

Jfopfbmh y

Jbvbmh6%

Ohjfdimb>>%

Abtfmh4%

Nditrfl.Ghrfzhitbj

15%

Lfjtrbmh>%

Nditrfl.\drtfnbj6% Bjobn.

2;%

Jfopfbmh yJbvbmh4%

Ohjfdimb

4>%

Abtfmh1%

Lfjtrbmh;%

Nditrfl.\drtfnbj

1%

Bjobn.1%

Lfeurb =.1. Nhistftunfi mdj nhstd thtbj sdei jhs tfphs md nhstdsLuditd3 Djbahrbnfi prhpfb b pbrtfr mdj rdpbrth md nhstds prfobrfh

]bith di didreb nhoh di bohrtfzbnfi, jb sdnnfi nhi obyhr pdsh ds Ohjfdimb,sfdimh Nditrfluebmh Ghrfzhitbj jb sdeuimb sdnnfi os sfeiflfnbtfvb. Ofditrbs qudifieuib md jbs mdos sdnnfhids supdrb dj 2;%, dstb sftubnfi sd mb tbith pbrbdidreb nhoh pbrb bohrtfzbnfi.


30/47


[rntfnh

1=

Lfeurb =.>. Nhistftunfi nhstds thtbj sdei sdnnfhidsLuditd3 Djbahrbnfi prhpfb b pbrtfr mdj rdpbrth md nhstds sdnuimbrfh

=.7. NH^]D TIF]BQFH MD OHJ]TQBNFI.

[brb jb dstfobnfi mdj nhstd uiftbrfh, sd thobr nhoh uifmbm 2.;;; @e md bndftuib,pbrb bs sfopjflfnbr jb vfsfi mdj rdsujtbmh.

Nhisfmdrbimh qud dj ohjfih prdsditb uib ohjturbnfi odmfb biubj md 25 ofjjhidsmd `fjhs md bndftuib d finurrd di uihs nhstds thtbjds biubjds md >


31/47


[rntfnh

14

NB[]TJH 4

OQEDID^ V QD^TJ]BMH^

4.2. MB]H^ [QFINF[BJD^

Di prfodr juebr sd fimfnb dj prdnfh dstbajdnfmh phr dj ohjfih. Nhoh sd sdbjbitdrfhroditd, mdafmh b jb lhrob md hpdrbr mdj ohjfih, ih gby ui prdnfh md vditb, ybqud ih sd vdimd ifiei prhmunth, sfih qud gby ui prdnfh phr sdrvfnfh prdstbmh.

Dj ohjfih nharb md odmfb, ui prdnfh md ;,;1=75 durhs phr `fjherbohmd bndftuibohjturbmh, fimdpdimfditdoditd md jb nbitfmbm md bndftd qud prhmuznb.

4.1. D^]FOBNFI OQEDID^ V QD^TJ]BMH^

B pbrtfr md jhs `fjhs md bndftuib ohjturbmhs, mdj prdnfh dstbajdnfmh phr dj ohjfih y mdjhs nhstds thtbjds di jhs qud dstd finurrd sd hatfdid dj rdsujtbmh bibjtfnh.

Qdsujtbmh Nbopbb (> odsds)

Nbitfmbm Ohjturbmb (@e) [rdnfh ^drvfnfh (/@e) \bjhr

Fierdshs 25.;;;.;;; ;,;1=75 =11.7>1,


32/47


[rntfnh

1


33/47


[rntfnh

15

NB[]TJH ;


37/47


[rntfnh

>2

42,11 Beub 7.42 [bstb+Beub 2.5;; Bndftd nhi Fopurdzbs

Lfjtrbmh 2.5;; Bndftd nhi Fopurdzbs226,;; Qdsfmuhs

2.472,;; Bndftd Lfjtrbmh

Nditrfluebmh \drtfnbj 2.472 Bndftd Lfjtrbmh

6>4 Beub+Bjpdngi

jftrhs

Bjobndibofdith


38/47


[rntfnh

>1

Qdjbnfi prhphrnfhibj md jb nhophsfnfi md nbmb sustbinfb di nbmb sdnnfi.

Nhophsfnfi [bstb Abtfmb

(Nditrfluebmh Ghrfzhitbj)

Bjpdruch Bndftd nhi Fopurdzbs

7>% 25%]bajb


39/47


[rntfnh

>>

Jfopfbmh y Jbvbmh (Bndftuib)

@fjherbohs 25.;;;.;;;

Nhstd md jb ^dnnfi 16.;62,1= Nhstd @e ;,;;2522

Nhstd Tiftbrfh (/2.;;;@e) 2,5221=6 ]bajb

]htbj 255.6;>,2<

@fjherbohs 25.;;;.;;;

Nhstd @e ;,;2;=


40/47


[rntfnh

>=

Nditrfluebmh Ghrfzhitbj (Bndftd nhi Fopurdzbs)

Nbitfmbm (@e) Nhstd @e \bjhr

Nhstd Bnuoujbmh 25.;;;.;;; ;,;22561 1;;.=5;,=5

Nhstd md jb ^dnnfi 1.76;.;;; ;,;>=

]htbj >;4.>41,72 @fjherbohs 1.76;.;;;

Nhstd @e ;,2;4


41/47


[rntfnh

>4

Nditrfluebmh \drtfnbj (Bndftd Jfopfh)


Nhstd Bnuoujbmh 1.;,14

Nhstd md jb ^dnnfi 2.;67.652 ;,;12171 1>.>77,=< ]htbj >>5.427,52

@fjherbohs 2.;67.652

Nhstd @e ;,>;521>

Nhstd Tiftbrfh (/2.;;;@e) >;5,211475 ]bajb .

Di dstb sdnnfi sd mb uib sftubnfi sfofjbr b jb qud sd mb di jb sdnnfiNditrfluebmh Ghrfzhitbj, puds mdafmh b qud sd hatfdid erbi nbitfmbm md rdsfmuhs, jbnbitfmbm md prhmunth hatdifmb sd vd sfeiflfnbtfvboditd rdmunfmb. Dsth mb juebr b uidjdvbmh nhstd uiftbrfh md jb sdnnfi, bmdos md, bj obyhr finrdodith mdj nhstduiftbrfh bnuoujbmh di thmh dj prhndsh prhmuntfvh.

Bjobndibofdith (Bndftd sfi Ahrrbs)


Nhstd Bnuoujbmh 2.;67.652 ;,>;521> >>5.427,52

Nhstd md jb ^dnnfi 2.;44.;21 ;,;11>51 1>.=1162

Nhstd Tiftbrfh (/2.;;;@e) >=1,162;=1,16 .

Di dstd nbsh tboafi sd mb ui nhstd uiftbrfh md jb sdnnfi djdvbmh, buiqud ih sdmb ui buodith tbi sfeiflfnbtfvh di dj nhstd uiftbrfh bnuoujbmh nhoh di jb sdnnfibitdrfhr. Dsth ds mdafmh b qud boabs sdnnfhids tfdidi ui nhstd sfofjbr, pdrh di jbsdnnfi bitdrfhr jb odrob sulrfmb phr dj prhmunth ds oungh obyhr, prhvhnbimh dsthui obyhr buodith di dj nhstd uiftbrfh bnuoujbmh.

Buiqud dstb filhrobnfi ds odihs tfj pbrb dj ohjfih qud jb hlrdnfmb di bpbrtbmhsbitdrfhrds, mdafmh b su lhrob md hpdrbr. Dstb s jd phmr sdr ouy tfj sf mdnfmd nboafbrsu ohmus hpdrbimf, md tbj obidrb qud dstd bmqufdrb jb bndftuib y prhmuznb su prhpfhbndftd.


42/47


[rntfnh

>


43/47


[rntfnh

>5

NB[]TJH 5

NHINJT^FHID^

]rbs dj mdsbrrhjjh y dstumfh md jb dstrunturb md nhstds md dstb shnfdmbm, sd pudmdmdnfr qud ds uib shnfdmbm nhrrdntboditd hrebifzbmb y dstrunturbmb, tbith b ifvdjmd prhmunnfi nhoh b ifvdj md shnfdmbm.

[rdsditb uib hrebifzbnfi y edstfi bmdnubmb, jb nubj gb mbmh juebr b qud nuditdnhi ui ifvdj md mdobimb md su sdrvfnfh qud sd obitfdid md lhrob rdeujbr bh b bh.Vb qud, b pbrtd md jhs njfditds qud prhvfdidi md zhibs ndrnbibs, tboafi nuditb nhinjfditds b obyhr mfstbinfb, jh nubjds mdafmh b su sbtfslbnnfi md nbopbbs bitdrfhrdsvudjvdi b nhisuofr su sdrvfnfh. Dstd ifvdj md prhldsfhibjfmbm gb sfmh bjnbizbmh trbs 24bhs md odchrb di jb lhrob md prdstbr dj sdrvfnfh y bmbptbnfi b jbs idndsfmbmds mdjhs mdobimbitds.

B ifvdj md prhmunnfi, prdsditb uib dvhjunfi sfofjbr bj bspdnth odinfhibmhbitdrfhroditd, puds mdsmd jb prfodrb nbopbb, dj ohjfih gb fmh pdrldnnfhibimh djprhndsh prhmuntfvh, tbith bopjfbimh jb nbpbnfmbm, nhoh fitrhmunfdimh tdnihjheb osbvbizbmb, jh qud jd gb pdroftfmh bjnbizbr ui obyhr ifvdj md prhmunnfi y mddlfnfdinfb. [uds dstd ifvdj md hptfofzbnfi mdj prhndsh jd pdroftd b jb shnfdmbmditrd htrbs nhsbs, hlrdndr prdnfhs os abchs b jhs njfditds nhi obyhrds vhjodids ynhisdeufr bs uib obyhr sbtfslbnnfi md dsths, yb qud nhilhrobi uib pbrtd ouysfeiflfnbtfvb md jhs fierdshs. Mdafmh b jbs fistbjbnfhids nhi jbs qud nuditb, dj prhndshprhmuntfvh dst prntfnboditd buthobtfzbmh, sfdimh oifob jb fitdrvdinfi md jb obihmd harb.

Jb nhoafibnfi md dsths mhs lbnthrds gb mbmh juebr b uib hrebifzbnfi bsditbmb,

prdsditbimh ui bjth phrnditbcd md adidlfnfhs, y ui obredi md adidlfnfhs qud jdpdroftfrb sdeufr nhi jb bntfvfmbm pdsd b qud dj iodrh md njfditds mfsofiuydsd h jhsnhstds sd vfdsdi finrdoditbmhs. Bmdos md pdroftfrjd sdeufr nrdnfdimh, tbith b ifvdjmd prhmunnfi nhoh b ifvdj md hrebifzbnfi, yb sdb bopjfbimh jbs fistbjbnfhids nhohodchrbimh jbs yb dxfstditds.

[hr thmh djjh sd fimfnb qud dstb ds uib shnfdmbm dlfnfditd y nhrrdntboditddstrunturbmb, nhi uib trbydnthrfb qud bs jh bvbjb. Di erbi pbrtd, erbnfbs b jbhptfofzbnfi bjnbizbmb di dj prhndsh prhmuntfvh, prdsditb uib nbitfmbm mdadidlfnfhs sfeiflfnbtfvb y jb phsfafjfmbm tbith md obitdidr dj ifvdj mdnhopdtftfvfmbm prdsditbmh gbstb bghrb nhoh jb phsfafjfmbm md sdeufr nrdnfdimhnbmb bh.

Qdspdnth b jb bpjfnbnfi md ui ohmdjh md nhstds, trbs jb jdnturb mdj prdsditdtrbabch, sd oudstrb jb fophrtbinfb md nhihndr nhi dj oxfoh mdtbjjd jhs nhstdsmd uib shnfdmbm, puds dsths phidi b mfsphsfnfi uib fophrtbitd nbitfmbm mdfilhrobnfi y md erbi utfjfmbm. Bmdos md qudmbr pbtditd jh foprdsnfimfajd qudds dstb filhrobnfi pbrb jb nhrrdntb thob md mdnfsfhids.


44/47


[rntfnh

>7


45/47


[rntfnh

>6

Afajfherblb

jvbrdz, O.0 Eutfrrdz, L. (1;2;)3 Nhitbafjfmbm md Edstfi. [rhluimfzbnfi di dj Njnujh mdj Nhstd

y [rhndsh md [jbiflfnbnfi y Nhitrhj, [frofmd, Obmrfm.

Bspdnths Asfnhs md jb Nhitbafjfmbm md Nhstds, Hnw.uifhvf.ds,gttp3//hnw.uifhvf.ds/pjuefilfjd.pgp/>;75/ohmXrdshurnd/nhitdit/2/BspdnthsXabsfnhsXmdXNhitbafjfmbmXmdXNhstds.pml(Nhisujtbmh3 ;6/;=/ 1;2=)

Nhhp. Bim. Berbrfb ^bi Chs.3 Djbahrbnfi Bndftd md Hjfvb, Qudmbhjfvb.nho,gttp3//www.rudmbhjfvb.nho/wda/ds/1.pml (Nhisujtbmh3 ;2/;4/1;2=)

Erupph [fdrbjfsf.3 [rhndshs md [rhmunnfi, [fdrbjfsfs.nho,gttp3//www.pfdrbjfsf.nho/bre/\fdwmhn8nhXfm?5;2(Nhisujtbmh3 2;/;=/1;2=)

HjdnhjbAdrjbieudb3 ]hmhbndftd.nho, gttp3//thmhbndftd.nho/doprdsb.gto (Nhisujtbmh3;1/;1/1;2=)

Hrtdeb, O. (1;;4)3 Nhitbafjfmbm md Nhstds di Byb, Avsmd.pbgh.hre,gttp3//www.avsmd.pbgh.hre/avsbnm/byb/hrtdeb.pml(Nhisujtbmh3 ;>/;=/1;2=)

[drhib, B. (1;;6)3 Bmhjlh Mhoieudz sd vfstd md jbreh, NfinhMfbs.nho, 4 md cuifh,gttp3//www.nfinhmfbs.nho/brtfnujh/odrnbmhs/Bmhjlh-Mhofieudz-vfstd-jbreh/1;;6;=44/>/NB[F]TJH%1;FF.pml (Nhisujtbmh3

1;/;4/2=)

^fdrrb, E.0 Qhmreudz, [. (1;;1)3 Filhrobnfi Nhitbajd pbrb jb Edstfi, Lufinhb, ^dvfjjb.

Trdb, L.3 Dstrunturb md Nhstds, Tnh.ds,gttp3//www.unh.ds/hrebifzb/mdpbrtbodiths/prhm-

bifobj/dnhihofb/bujb/odiu.pgp8nhmfeh?2; (Nhisujtbmh3 ;2/;4/1;2=)
http://ocw.uniovi.es/pluginfile.php/3087/mod_resource/content/1/Aspectos_basicos_de_Contabilidad_de_Costes.pdfhttp://ocw.uniovi.es/pluginfile.php/3087/mod_resource/content/1/Aspectos_basicos_de_Contabilidad_de_Costes.pdfhttp://ocw.uniovi.es/pluginfile.php/3087/mod_resource/content/1/Aspectos_basicos_de_Contabilidad_de_Costes.pdfhttp://www.ruedaoliva.com/web/es/6/proceso-elaboracion.htmlhttp://www.ruedaoliva.com/web/es/6/proceso-elaboracion.htmlhttp://www.pieralisi.com/arg/Viewdoc?co_id=701http://www.pieralisi.com/arg/Viewdoc?co_id=701http://todoaceite.com/empresa.htmhttp://todoaceite.com/empresa.htmhttp://www.bvsde.paho.org/bvsacd/aya/ortega.pdfhttp://www.bvsde.paho.org/bvsacd/aya/ortega.pdfhttp://www.cincodias.com/articulo/mercados/Adolfo-Dominguez-viste-largo/20090605%20cdscdimer_5/cdsmer/http://www.cincodias.com/articulo/mercados/Adolfo-Dominguez-viste-largo/20090605%20cdscdimer_5/cdsmer/http://www.cincodias.com/articulo/mercados/Adolfo-Dominguez-viste-largo/20090605%20cdscdimer_5/cdsmer/http://www.decrecimiento.info/2014/02/proceso-productivo.htmlhttp://www.decrecimiento.info/2014/02/proceso-productivo.htmlhttp://dspace.ups.edu.ec/bitstream/123456789/535/3/CAPITULO%20II.pdfhttp://dspace.ups.edu.ec/bitstream/123456789/535/3/CAPITULO%20II.pdfhttp://www.uco.es/organiza/departamentos/prod-animal/economia/aula/menu.php?codigo=10http://www.uco.es/organiza/departamentos/prod-animal/economia/aula/menu.php?codigo=10http://www.uco.es/organiza/departamentos/prod-animal/economia/aula/menu.php?codigo=10http://www.uco.es/organiza/departamentos/prod-animal/economia/aula/menu.php?codigo=10http://www.uco.es/organiza/departamentos/prod-animal/economia/aula/menu.php?codigo=10http://dspace.ups.edu.ec/bitstream/123456789/535/3/CAPITULO%20II.pdfhttp://www.decrecimiento.info/2014/02/proceso-productivo.htmlhttp://www.cincodias.com/articulo/mercados/Adolfo-Dominguez-viste-largo/20090605%20cdscdimer_5/cdsmer/http://www.cincodias.com/articulo/mercados/Adolfo-Dominguez-viste-largo/20090605%20cdscdimer_5/cdsmer/http://www.bvsde.paho.org/bvsacd/aya/ortega.pdfhttp://todoaceite.com/empresa.htmhttp://www.pieralisi.com/arg/Viewdoc?co_id=701http://www.ruedaoliva.com/web/es/6/proceso-elaboracion.htmlhttp://ocw.uniovi.es/pluginfile.php/3087/mod_resource/content/1/Aspectos_basicos_de_Contabilidad_de_Costes.pdfhttp://ocw.uniovi.es/pluginfile.php/3087/mod_resource/content/1/Aspectos_basicos_de_Contabilidad_de_Costes.pdf


46/47


[rntfnh

=;


47/47


[rntfnh

Bidxh

Di dj NM-QHO, bpbrtd md dstd mhnuodith [ML, qud nhitfdid dj mdsbrrhjjh mdj

prhydnth, tboafi sd dinuditrb ui mhnuodith Dxndj mdihofibmh Djbahrbnfi Njnujhmd Nhstds. Dstd mhnuodith nhitfdid jhs njnujhs jjdvbmhs b nbah pbrb jb djbahrbnfimd jbs tbajbs, bmdos md jhs rdsujtbmhs hatdifmhs y jbs erlfnbs dxpudstbs.

desarrollo y análisis de la estructura de costes en una empresa industrial. estudio de un caso...

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