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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Autor principal: Kuster, Christian
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2013
Materias:
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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spelling 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 AUDITORÁA 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
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic 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
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