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Description

Acerca de los autores Prefacio 1. El gerente y la contabilidad administrativa 2.

Introducción a los términos y propósitos de los costos 3. Análisis costo-volumen-
utilidad 4. Costeo por órdenes de trabajo 5. Costeo basado en actividades y
administración basada en actividades 6. Presupuesto maestro y contabilidad por áreas
de responsabilidad 7. Presupuestos flexibles, variaciones en costos directos y
control administrativo 8. Presupuestos flexibles, variaciones en costos indirectos y
control administrativo 9. Costeo del inventario y análisis de la capacidad 10.
Determinación de la manera en que se comportan los costos 11. Predicción y
pensamiento analítico de datos 12. Toma de decisiones e información relevante 13.
Estrategia, cuadro de mando integral (balanced scorecard) y análisis de la
rentabilidad estratégica 14. Decisiones de fijación de precios y administración de
costos 15. Asignación de costos, análisis de la rentabilidad de clientes y análisis
de las variaciones en ventas 16. Asignación de los costos del departamento de apoyo,
costos comunes e ingresos 17. Asignación de costos: productos conjuntos y
subproductos 18. Costeo por procesos 19. Unidades defectuosas, reprocesamiento y
material de desecho 20. Cuadro de mando integral: calidad y tiempo 21. Administración
de inventarios, métodos de costeo justo a tiempo y simplificado 22. Presupuestación
de capital y análisis de costos 23. Sistemas de control administrativo, fijación de
precios de transferencia y consideraciones multinacionales 24. Medición del
desempeño, compensación y consideraciones multinacionales Apéndice A Glosario

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