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CONTABILIDAD DE COSTOS A TRAVÉS DE LA HISTORIA

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mapa metal en breve detalle de la evolución de la contabilidad de costos
bohorquezsami88
Mind Map by bohorquezsami88, updated more than 1 year ago
bohorquezsami88
Created by bohorquezsami88 about 10 years ago
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CONTABILIDAD DE COSTOS A TRAVÉS DE LA HISTORIA
  1. ORÍGENES
    1. Costos Industriales (Henry Metcalfe - 1890)
      1. Costos Indirectos
    2. EVOLUCIÓN
      1. Comienza con el control y contabilizando;
        1. Ciclo de las materias primas
          1. Mano de obra en productos o procesos
        2. Etapas
          1. Control
            1. Costos Estándar
              1. Planeamiento
                1. Los Costos
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