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Costs: Concepts and Definitions (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosNota técnica CN-188-PBContabilidad y controlFrom the concept of cost, the differences between historical and future costs, direct and common (or indirect) costs, and fixed and variable costs are established. The concepts of unit cost, total cost and complete cost are also clarified.Desde 8,20 €
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Concepts on Income and Expenses for Management Control (Portuguese Version, Brazil)
Vázquez-Dodero de Bonifaz, Juan CarlosNota técnica CN-104-PBContabilidad y controlDesde 8,20 €
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Contribution Margin and Gross Margin (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosNota técnica CN-190-PBContabilidad y controlThe contribution margin and the gross margin are two complementary profitability indicators due to their different scope. The first contemplates "only" variable expenses but also "all" (not only production) variable expenses. The second refers only to industrial processes, including what is known as "full cost", which includes direct, variable and fixed manufacturing costs of a product and an appropriate share of indirect costs. The contribution ...Desde 8,20 €