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Contabilidad Administrativa David Noel Ramirez Padilla Capitulo 7 Pdf [Latest-2022]



 


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Resource-related costs are relatively easy to understand and to grasp, they usually have a direct and immediate relation with the resource. Examples of resource-related costs are the cost of a piece of equipment, the cost of sending an employee to training or the cost of renewing the lease on an office space. Management-related costs require careful and thorough understanding of the management area. Examples of management-related costs are the cost of hiring and training new employees, or the cost of revising a policy. Time-related costs are usually difficult to understand and even harder to grasp. The costs involved in this type of expenses are directly related to time, in that you must manage your time correctly to avoid spending a lot of your budget on these costs. As we have seen in chapter 7 and in the illustrations, time-related costs are mainly costs for travel and the transportation of documents to the accountant or to the organization. Chapter 9 of "Contabilidad Administrativa" is a very interesting and helpful chapter for understanding the importance of time-related costs. Technical-related costs are the most important costs to be measured in a company. A sound accounting system must be able to measure these costs. But, and this is the most important aspect of the accounting system, once the costs are measured, a good accounting system must have a way of summarizing the amount of money spent on each type of costs. "Contabilidad Administrativa" has this important feature. The way that "Contabilidad Administrativa" does this is to create sub-categories and to assign costs to these sub-categories. To give an example, a general ledger would have a section for Technical-related costs. Technical-related costs could be identified in this sub-category. But a more detailed breakdown of this would include expenses such as maintenance and utilities and depreciation of equipment. There are specific and well-defined sub-categories. For instance, for depreciation, there are sub-categories such as writing off or income. Again, the sub-category is well defined. "Contabilidad Administrativa" has also classified administrative costs in sub-categories. But some of these sub-categories have a direct relation with a specific type of costs. For instance, HR costs could be classified under administration costs. These sub-categories are well defined and easy to understand. The chapters of this book demonstrate a systematic way of thinking about costs. It is easy to follow, easy to grasp and in my opinion

 

 

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Contabilidad Administrativa David Noel Ramirez Padilla Capitulo 7 Pdf [Latest-2022]

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