Comptabilité analytique

Comptabilité analytique

Elvis Magno da Silva

82,78 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786209043291
82,78 €
IVA incluido
Disponible

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Sobre IBD

Le système de calcul des coûts fait partie de la comptabilité analytique appliquée au calcul des coûts d’un établissement, afin de mettre en évidence le coût de chacune des activités internes, de chacun des produits, à leurs différents stades d’élaboration, ainsi que le détail de la participation de chaque élément dans la formation du coût final. Ainsi, cet ouvrage a pour objectif de présenter aux lecteurs les deux méthodes officielles de calcul des coûts pour les établissements fédéraux d’enseignement supérieur (IFES) au Brésil, à savoir la méthode de la Cour des comptes fédérale (TCU) et la méthode du ministère de l’Éducation et de la Culture (MEC). D’autres méthodologies à l’étude, qui ne sont pas officielles pour le gouvernement, mais qui constituent une option valable et viable pour améliorer le calcul des coûts dans les IFES, seront également présentées.

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