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Unidad i costos i

Unidad i costos i

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UNIVERSIDAD DE EL SALVADOR FACULTAD DE CIENCIAS ECONÓMICAS ESCUELA DE CONTADURÍA PÚBLICA CONTABILIDAD DE COSTOS I Docente: Elsy Guadalupe Monge 1 Introducción Los estilos de administración están evolucionando para tratar de mantener rentables a las empresas, de tal forma que puedan sobrevivir a largo plazo, situación que obliga a mantener registros actualizados y con información completa para ser utilizada en la toma de decisiones de las empresas y que les permitan ser más competitivas en este mundo globalizado a fin de mantener su participación en el mercado. En el estudio de los costos, diferentes culturas como por ejemplo la filosofía japonesa, buscan mejorar la producción y el control de costos con aspectos fundamentales relacionados con el control de calidad, orientación en la mejora del servicio hacia los clientes, reducción o eliminación de procesos y el tiempo como factor clave. Ante un entorno competitivo, el tiempo se vuelve en un factor clave en cada etapa de la cadena de valor donde el reto es minimizar el tiempo en cada etapa en especial aquellas que no generan valor. Así como hay filosofías en costos también existen herramientas que le permiten mejorar la competitividad y que las entidades pueden adoptarlos para mejorar la estrategia del negocio, ejemplo de ello es la Teoría de justo a tiempo (JAT), costeo basado en actividades, six sigma, target costing, outsorcing entre otros. 2 UNIDAD 1: CONCEPTOS BÁSICOS, EL COSTO, LA CONTABILIDA ...
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Post question

Culture Variations Discussion

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Culture Variations Discussion

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