Intangible assets and interest in production costs analyzed with a focus on management accounting

The accounting has several segments, between others, the financial or patrimonial accounting and also the management accounting. Both segments have his specificities and applications. In this work it is a question of highlighting the importance of the management accounting to know better the real co...

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Autor principal: Biondi, Mario
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2012
Materias:
Intangibles
Contabilidad Financiera
Contabilidad de Gestión
Sustentabilidad
Costo primo
Intereses
Intangible
Financial Accounting
Management Accounting
Sustainability
Prime Costs
Interents
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/67
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=67_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-67_oai
record_format dspace
spelling I28-R145-67_oai2026-02-09 Biondi, Mario 2012-03-30 The accounting has several segments, between others, the financial or patrimonial accounting and also the management accounting. Both segments have his specificities and applications. In this work it is a question of highlighting the importance of the management accounting to know better the real condition of the entity opposite to punctual facts that happen daily. Also a brief raid is realized in the segment named social accounting. La contabilidad tiene varios segmentos, entre otros, la contabilidad financiera o patrimonial y también la contabilidad de gestión. Ambos segmentos tienen sus especificidades y aplicaciones. En este trabajo se trata de resaltar la importancia de la contabilidad de gestión para conocer mejor el verdadero estado del ente frente a hechos puntuales que ocurren cotidianamente. También se realiza una breve incursión en el segmento denominado contabilidad social.  application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/67 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/67/73 Contabilidad y Auditoría; Núm. 30 (15): CONTABILIDAD Y AUDITORÁA Investigaciones en Teoría Contable; 22 Págs. 1852-446X 1515-2340 Intangibles Contabilidad Financiera Contabilidad de Gestión Sustentabilidad Costo primo Intereses Intangible Financial Accounting Management Accounting Sustainability Prime Costs Interents Intangible assets and interest in production costs analyzed with a focus on management accounting Los Bienes intangibles y los intereses en los costos de producción analizados con enfoque en la contabilidad de gestión 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=67_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 Intangibles
Contabilidad Financiera
Contabilidad de Gestión
Sustentabilidad
Costo primo
Intereses
Intangible
Financial Accounting
Management Accounting
Sustainability
Prime Costs
Interents
spellingShingle Intangibles
Contabilidad Financiera
Contabilidad de Gestión
Sustentabilidad
Costo primo
Intereses
Intangible
Financial Accounting
Management Accounting
Sustainability
Prime Costs
Interents
Biondi, Mario
Intangible assets and interest in production costs analyzed with a focus on management accounting
topic_facet Intangibles
Contabilidad Financiera
Contabilidad de Gestión
Sustentabilidad
Costo primo
Intereses
Intangible
Financial Accounting
Management Accounting
Sustainability
Prime Costs
Interents
description The accounting has several segments, between others, the financial or patrimonial accounting and also the management accounting. Both segments have his specificities and applications. In this work it is a question of highlighting the importance of the management accounting to know better the real condition of the entity opposite to punctual facts that happen daily. Also a brief raid is realized in the segment named social accounting.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author Biondi, Mario
author_facet Biondi, Mario
author_sort Biondi, Mario
title Intangible assets and interest in production costs analyzed with a focus on management accounting
title_short Intangible assets and interest in production costs analyzed with a focus on management accounting
title_full Intangible assets and interest in production costs analyzed with a focus on management accounting
title_fullStr Intangible assets and interest in production costs analyzed with a focus on management accounting
title_full_unstemmed Intangible assets and interest in production costs analyzed with a focus on management accounting
title_sort intangible assets and interest in production costs analyzed with a focus on management accounting
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2012
url https://ojs.economicas.uba.ar/Contyaudit/article/view/67
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=67_oai
work_keys_str_mv AT biondimario intangibleassetsandinterestinproductioncostsanalyzedwithafocusonmanagementaccounting
AT biondimario losbienesintangiblesylosinteresesenloscostosdeproduccionanalizadosconenfoqueenlacontabilidaddegestion
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