Księgowość kosztów

Księgowość kosztów

Elvis Magno da Silva

82,78 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786209150203
82,78 €
IVA incluido
Disponible

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Sobre IBD

System kalkulacji kosztów jest częścią rachunkowości kosztów stosowanej do obliczania kosztów instytucji w celu wykazania kosztów każdej z wewnętrznych działalności, każdego z produktów na różnych etapach produkcji, a także szczegółowego udziału każdego elementu w kształtowaniu ostatecznego kosztu. W związku z tym niniejsza książka ma na celu przedstawienie czytelnikom dwóch oficjalnych metod kalkulacji kosztów dla federalnych instytucji szkolnictwa wyższego (IFES) w Brazylii, a mianowicie metody Trybunału Obrachunkowego Unii (TCU) oraz metody Ministerstwa Edukacji i Kultury (MEC). Przedstawione zostaną również inne metodologie, które nie są oficjalnie stosowane przez rząd, ale stanowią ważną i realną opcję poprawy kalkulacji kosztów w IFES.

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