Costos

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Cost accounting as part of the system of accounting information

they are the benefits that result from the information that this supplies, since its ignorance or inadequate handling could cause problems for the company, such as the sub or on valuation of the costs of sales, of the utilities or of the inventories; which causes business losses, among others

Standard standards for cost accounting

International regulations on costs for the public sector

This type of assets are very difficult to value, being the professional judgment the criterion to do it

In the inventories, the consideration of services, such as services to clients, is contemplated

It determines the accounting of the costs and the income that will be distributed in the different periods in which the contract is developed

It establishes that all those entities controlled and controlled jointly will account for your investments to the cost method or participation method, when presenting your statements financial separately

Determines the alternative treatment offered by the standard by allowing capitalization of some costs

Determines the use of one of the two application models, which is based on the nature of the expenses and the one that is based on the expense function

International regulations on costs for the private sector

It establishes that only the costs that have to do directly with the exploration of resources minerals can be recognized as costs incurred

Determines that biological products should be measured at fair value less costs

Determine how to account for borrowing costs

Establishes the elements to calculate the costs of a property, plant and equipment

Defines the characteristics of construction activities cataloged as costs

Identify the procedures that are performed when calculating the cost of an inventory

the disclosure of the information should be presented a breakdown of the expenses, using the classification based on the nature or function thereof within the company

source of information to define strategies in the setting of:

has great importance in the processes of

relationship with

Financial accounting

It allows

evidence the faults and forces of a cost system within the organization

Decision making

domain

planning

planning financial

tactics

operational decision making

utility goals

prices