Determinación del costo del servicio por procedimientos quirúrgicos seleccionados bajo la metodología ABC en la clínica oftalmológica de Palmira
The Activity Based Costing system, also known as ABC costing, is a costing system used to identify, recognize and value the activities that generate value within the execution process of the economic activity developed by the company, also controlling the use of resources in each of the tasks.
- Autores:
-
Plaza Vásquez, Ubeimar Esteban
Medina Lozano, José Fernando
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2021
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/4701
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/4701
- Palabra clave:
- Actividad
Costos
Servicios
Inductores de costos
Cirugías
Oftalmología
Activity
Costs
Services
Cost drivers
Surgeries
Ophthalmology
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | The Activity Based Costing system, also known as ABC costing, is a costing system used to identify, recognize and value the activities that generate value within the execution process of the economic activity developed by the company, also controlling the use of resources in each of the tasks. |
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