Cost information system “SIC”

Cost information system “SIC”
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Cost information system “SIC”

Cost accounting, also called cost accounting, is part of the management accounting and focuses on the costing of services and products offered by a Company. In general, the cost accounting system on the one hand measures the direct costs and on the other side are divided and indirect costs. The cost...

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Translated title: Sistema de información de costos “SIC”
Journal Title: Desarrollo, Economía y Sociedad
Main Author: Milton Burbano Galán
Traslated keyword:
Language: Undetermined
Get full text: http://www.revistasjdc.com/main/index.php/deyso/article/view/161
Resource type: Journal article
Source: Desarrollo, Economía y Sociedad; Vol 1, No 1 (Year 2012).
Publisher: Fundación Universitaria Juan de Castellanos
Usage rights: Reconocimiento - NoComercial - SinObraDerivada (by-nc-nd)
Subjects: Social Sciences --> Agricultural Economics & Policy
Social Sciences --> Business
Social Sciences --> Economics
Social Sciences --> Health Policy & Services
Social Sciences --> Industrial Relations & Labor
Social Sciences --> Management
Social Sciences --> Planning & Development
Social Sciences --> Political Science
Social Sciences --> Public Administration
Social Sciences --> Social Issues
Social Sciences --> Social Sciences, Interdisciplinary
Abstract: Cost accounting, also called cost accounting, is part of the management accounting and focuses on the costing of services and products offered by a Company. In general, the cost accounting system on the one hand measures the direct costs and on the other side are divided and indirect costs. The costing of activitist o identify and profitability becomes a tool that facilitates decision-making in relation to the improvement, elimination or outsourcing it. On the other hand, enables the optimization of resources through control and continuous improvement, and is considered one of the methods to interpreting detail the existing costing criteria, this philosophy is based on the principle that the activityist the cause that determines the costs in curred and activities that consume products.
Translated abstract: La contabilidad de costos, también llamada contabilidad analítica, hace parte de la contabilidad de gestión y se centra en el cálculo de costos de los servicios y productos que ofrece una empresa. En general, el sistema de contabilidad de costos, por un lado mide los costos directos y, por otro, mide y reparte los costos indirectos. El costeo de actividades permite identificar su rentabilidad y se convierte en una herramienta que facilita la toma de decisiones en relación con el mejoramiento, eliminación o contratación con terceros. Además, posibilita la optimización de recursos a través del control y una mejora continua, y es considerado uno de los métodos que interpreta en forma detallada los criterios de costeo existentes; esta filosofía se basa en el principio de que la actividad es la causa que determina el incurrir en costos y que los productos consumen actividades.