Joint production and marginal analysis: state of the art in relation to the subject. Part II
This article has been done in the context of the admission process to the PhD in Accounting, Faculty of Economics, University of Buenos Aires. Its aim is to expose the current state of knowledge about the problems related to the phenomenon of joint production in cost calculations and its use in deci...
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2013
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Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/527 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=527_oai |
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I28-R145-527_oai2025-02-11 Kuster, Christian 2013-10-07 This article has been done in the context of the admission process to the PhD in Accounting, Faculty of Economics, University of Buenos Aires. Its aim is to expose the current state of knowledge about the problems related to the phenomenon of joint production in cost calculations and its use in decision-making process, especially from the perspective of Marginal Analysis. The second part focuses on those production processes that author calls "self-reproducing biological processes," often found in farming an others agricultural activities, trying to find a solution to the analysis of business benefit from a correct interpretation of economic reality El trabajo ha sido elaborado en el marco del proceso de admisión al Doctorado en Contabilidad de la Facultad de Ciencias Económicas de la Universidad de Buenos Aires. Su objetivo es exponer sobre el estado actual del conocimiento en lo que refiere a las problemáticas que plantea el fenómeno de la producción conjunta en el cálculo de costos y su utilización en el proceso de toma de decisiones, especialmente bajo la óptica del Análisis Marginal. En la segunda parte se focaliza en aquellos procesos productivos que el autor denomina “Procesos auto-reproductivos biológicos”, frecuentemente presentes en la actividad agrícola, tratando de encontrar una solución al análisis del beneficio del negocio a partir de una correcta interpretación de la realidad económica. application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/527 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/527/977 Contabilidad y Auditoría; Núm. 37 (19): CONTABILIDAD Y AUDITORÁA Investigaciones en Teoría Contable; 23 Págs. 1852-446X 1515-2340 Costos Producción conjunta Decisiones Análisis marginal Costs Joint production Decisions Marginal Analysis Joint production and marginal analysis: state of the art in relation to the subject. Part II Producción conjunta y análisis marginal: estado del arte en relación al tema. Parte II info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=527_oai |
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Universidad de Buenos Aires |
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I-28 |
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R-145 |
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Repositorio Digital de la Universidad de Buenos Aires (UBA) |
language |
Español |
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Costos Producción conjunta Decisiones Análisis marginal Costs Joint production Decisions Marginal Analysis |
spellingShingle |
Costos Producción conjunta Decisiones Análisis marginal Costs Joint production Decisions Marginal Analysis Kuster, Christian Joint production and marginal analysis: state of the art in relation to the subject. Part II |
topic_facet |
Costos Producción conjunta Decisiones Análisis marginal Costs Joint production Decisions Marginal Analysis |
description |
This article has been done in the context of the admission process to the PhD in Accounting, Faculty of Economics, University of Buenos Aires. Its aim is to expose the current state of knowledge about the problems related to the phenomenon of joint production in cost calculations and its use in decision-making process, especially from the perspective of Marginal Analysis. The second part focuses on those production processes that author calls "self-reproducing biological processes," often found in farming an others agricultural activities, trying to find a solution to the analysis of business benefit from a correct interpretation of economic reality |
format |
Artículo publishedVersion Articles Artículos de Investigación |
author |
Kuster, Christian |
author_facet |
Kuster, Christian |
author_sort |
Kuster, Christian |
title |
Joint production and marginal analysis: state of the art in relation to the subject. Part II |
title_short |
Joint production and marginal analysis: state of the art in relation to the subject. Part II |
title_full |
Joint production and marginal analysis: state of the art in relation to the subject. Part II |
title_fullStr |
Joint production and marginal analysis: state of the art in relation to the subject. Part II |
title_full_unstemmed |
Joint production and marginal analysis: state of the art in relation to the subject. Part II |
title_sort |
joint production and marginal analysis: state of the art in relation to the subject. part ii |
publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
publishDate |
2013 |
url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/527 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=527_oai |
work_keys_str_mv |
AT kusterchristian jointproductionandmarginalanalysisstateoftheartinrelationtothesubjectpartii AT kusterchristian produccionconjuntayanalisismarginalestadodelarteenrelacionaltemaparteii |
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1825550615605936128 |