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Unidad 2 cco118 v5presencial elementos del costo

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CONTABILIDAD DE COSTOS I UNIDAD II: ESTUDIO DE LOS ELEMENTOS DEL COSTO 1 Contabilidad de costos I/Egm CONTABILIDAD DE COSTOS I Tabla de contenido Introducción ........................................................................................................................................ 3 UNIDAD 2: EL ESTUDIO DE LOS ELEMENTOS DEL COSTO ................................................... 4 1.Materia prima y materiales directos ............................................................................................ 4 1.1 Definiciones ........................................................................................................................ 4 1.2 Características, Diferencias .............................................................................................. 5 1.3 Proceso de adquisición ...................................................................................................... 5 1.4 Proceso de recepción ......................................................................................................... 6 1.5 Almacenamiento y control contable ................................................................................ 7 1.5.1 Control interno aplicable .......................................................................................... 7 1.5.2 Tratamiento contable ................................................................................................ 7 1.6.1 Control interno aplicable ...... ...
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