Contabilización del cuarto elemento del costo
Keywords:
Process externalization, production costs, direct and indirect costs, service contracts, outsourcingAbstract
The costs for process externalization services (maquilla and outsourcing) in the production of goods and services are part of direct and indirect manufacturing costs. Direct costs for externalization services should be allotted their own exclusive space for cost compilation and accounting since it does not belong to any of the three elements of cost given in the common concepts provided in most cost accounting academic texts. It is important to make.
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References
Decreto Reglamentario 2650 de 1993. Editorial Legis 2.008.
Contabilidad Siglo XXI, Carlos Augusto Rincón Soto, Giovanni Lasso, Álvaro Parrado, Editorial ECOE y Ceta Siglo XXI. 2.008.
Outsourcing la contratación. Brian Rothery, Ian Robertson. Editorial LIMUSA.
“Outsourcing”; Juan Angel Díaz Beltran; Disponible en: http:// www.monografias.com/trabajos30/outsourcing/outsourcing. shtml?monosearch JUAN ANGEL DIAZ BELTRAN
“Outsourcing”; Gustavo Morales; Disponible en: http://www. monografias.com/trabajos3/outsourcing/outsourcing.
http://www.monografias.com/trabajos10/outso/outso.shtml “Manual de outsourcing informatico” Emilio del Peso Navarro; Disponible en: http://www.allixltda.com/portafolio/outsourcing/
Organización Internacional del Trabajo OIT 1998 http://www.ilo.org/ public/spanish/dialogue/actemp/papers/1998/maquila/capi-1.htm
Mónica Gambrill http://ecotropicos.saber.ula.ve/db/ssaber/Edocs/ pubelectronicas/aldeamundo/ano6num11/art5_am_n11.pdf
www.wikipedia.com concepto de maquila y outsourcing
Contabilidad Siglo XXI, Carlos Augusto Rincón Soto, Giovanni Lasso, Álvaro Parrado, Editorial ECOE y Ceta Siglo XXI. 2.008.
Outsourcing la contratación. Brian Rothery, Ian Robertson. Editorial LIMUSA.
“Outsourcing”; Juan Angel Díaz Beltran; Disponible en: http:// www.monografias.com/trabajos30/outsourcing/outsourcing. shtml?monosearch JUAN ANGEL DIAZ BELTRAN
“Outsourcing”; Gustavo Morales; Disponible en: http://www. monografias.com/trabajos3/outsourcing/outsourcing.
http://www.monografias.com/trabajos10/outso/outso.shtml “Manual de outsourcing informatico” Emilio del Peso Navarro; Disponible en: http://www.allixltda.com/portafolio/outsourcing/
Organización Internacional del Trabajo OIT 1998 http://www.ilo.org/ public/spanish/dialogue/actemp/papers/1998/maquila/capi-1.htm
Mónica Gambrill http://ecotropicos.saber.ula.ve/db/ssaber/Edocs/ pubelectronicas/aldeamundo/ano6num11/art5_am_n11.pdf
www.wikipedia.com concepto de maquila y outsourcing
