Juan Funes Orellana Contabilidad De Costos Pdf Link

Contabilidad de Costos by Juan Funes Orellana is a foundational Bolivian text focusing on industrial cost elements—materials, labor, and overhead—along with specialized costing systems and inventory valuation methods. The work, often divided into two parts, provides a comprehensive framework for both manufacturing and agricultural, or agro-industrial, applications. Detailed descriptions and sample materials for his, including Contabilidad de Costos Agropecuarios

, are available on the author's platform and educational repositories. For more details, visit Juan Funes Orellana's website Juan Funes Orellana

Contabilidad de Costos – Primera Parte - Juan Funes Orellana

Contabilidad de Costos – Primera Parte - Juan Funes Orellana. Juan Funes Orellana

Contabilidad de Costos por Juan Funes Orellana | PDF - Scribd

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2. Marco Teórico y Conceptual

2. Costos de Materia Prima Directa

• Cálculo de compras netas, devoluciones, descuentos, fletes.
• Métodos de valuación de inventarios: PEPS, UEPS, costo promedio ponderado.
• Hoja de requisición de materiales (materiales directos e indirectos).
• Control de mermas normales y anormales.

1. Clasificación de los Costos

Funes Orellana enfatiza la importancia de clasificar correctamente los costos:

• Por su función: Costos de producción (materiales, mano de obra, CIF), costos de distribución, administración y financiamiento.
• Por su identificación: Directos e indirectos.
• Por su comportamiento: Fijos, variables y semivariables.
• Por su momento de cálculo: Históricos y predeterminados.

Introducción

En el mundo de las finanzas y la administración empresarial, la contabilidad de costos es una herramienta indispensable para la toma de decisiones. Para los estudiantes y profesionales de habla hispana, el nombre de Juan Funes Orellana resuena como un referente clave en la enseñanza de esta disciplina. Su enfoque práctico y didáctico ha convertido su material en uno de los más buscados en internet, especialmente en formato PDF.

Si has tecleado en tu buscador "Juan Funes Orellana contabilidad de costos pdf", es muy probable que estés buscando una guía clara, ejercicios resueltos y una explicación detallada de los sistemas de costos por órdenes de producción y procesos. En este artículo, exploraremos quién es Juan Funes Orellana, por qué su texto es tan valioso, los temas clave que cubre y cómo puedes aprovechar al máximo este recurso académico.

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Searching for " Contabilidad de Costos " by Juan Funes Orellana typically refers to his multi-part series of textbooks, widely used in Latin American accounting programs. While full PDF copies are often subject to copyright, official samples and partial content are available through the author's official site and academic repositories. Overview of the Textbooks

Juan Funes Orellana’s work is divided into specialized sections focusing on different aspects of industrial and agricultural accounting: Contabilidad de Costos – Primera Parte

: This volume focuses on the fundamentals, including cost classification, elements of production costs (materials, labor, and overhead), and the formulation of financial statements for industrial enterprises. Contabilidad de Costos – Segunda Parte : Covers advanced topics such as the Costos por Procesos

(Process Costing) system, joint production costs, standard costs, and direct costing. Contabilidad de Costos Agropecuarios

: A specialized text for the agricultural sector, detailing cost management for farming and livestock operations. juanfunes.com Key Content Areas Based on academic summaries from and other institutions, the series typically covers: Cost Elements

: Analysis of direct materials, direct labor, and indirect manufacturing costs. Costing Systems : Comparison between Costos por Órdenes (Job Order Costing) and Process Costing. Financial Statements

: Methods for creating a Statement of Cost of Goods Manufactured and Sold. Inventory Valuation

: Practical application of methods like PEPS (FIFO), UEPS (LIFO), and weighted averages. juanfunes.com Accessing the Material

You can find legitimate previews and downloads through these platforms: Official Downloads

: The author provides some practice materials and brochures on his Official Website Academic Repositories : Sites like

host student-uploaded summaries and partial PDF versions for study purposes. Contabilidad de Costos Agropecuarios - Juan Funes Orellana Contabilidad de Costos Agropecuarios - Juan Funes Orellana. juanfunes.com

Contabilidad de Costos – Segunda Parte - Juan Funes Orellana

Contabilidad de Costos – Segunda Parte - Juan Funes Orellana. juanfunes.com

Contabilidad de Costos – Primera Parte - Libros - Juan Funes Orellana

Contabilidad de Costos – Primera Parte - Juan Funes Orellana. Juan Funes Orellana or a summary of a particular costing method described in these books?

AI responses may include mistakes. For financial advice, consult a professional. Learn more Contabilidad de Costos Agropecuarios - Juan Funes Orellana Contabilidad de Costos Agropecuarios - Juan Funes Orellana. juanfunes.com

Contabilidad de Costos – Segunda Parte - Juan Funes Orellana

Contabilidad de Costos – Segunda Parte - Juan Funes Orellana. juanfunes.com

Contabilidad de Costos – Primera Parte - Libros - Juan Funes Orellana

Contabilidad de Costos – Primera Parte - Juan Funes Orellana. Juan Funes Orellana

Contabilidad de Costos por Juan Funes Orellana | PDF - Scribd

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For students and professionals looking for the Contabilidad de Costos series by Juan Funes Orellana

, this material is highly regarded for its structured approach to industrial accounting. Funes Orellana is a respected Magíster in Business Management and Auditor with extensive teaching experience at universities like UTO and UNIVALLE. His work is typically divided into two key volumes: 📘 Contabilidad de Costos – Primera Parte

This volume introduces foundational concepts and basic cost elements for manufacturing.

Core Concepts: Defines investment costs, operation costs, and the critical distinction between costs and expenses.

Key Elements: Detailed focus on direct materials, direct labor, and indirect manufacturing costs.

Methodology: covers cost determination by job orders and the preparation of financial statements according to GAAP (PCGA). juan funes orellana contabilidad de costos pdf

Inventory Control: Features practical guides on material control techniques like PEPS (FIFO), UEPS (LIFO), and Weighted Average. Contabilidad de Costos – Segunda Parte

This advanced volume focuses on more complex industrial scenarios.

Advanced Costing: Covers Process Costing, joint product costs, and subproducts.

Control Systems: In-depth analysis of Estimated Costs and Standard Costs.

Direct Costing: Instructions on direct costing and its application in decision-making. 📍 How to Access

Contabilidad de Costos – Primera Parte - Juan Funes Orellana

Juan Funes Orellana is a highly respected academic and professional accountant whose work has become a standard reference for accounting students and professionals in Latin America, particularly in Bolivia. His series on Contabilidad de Costos (Cost Accounting) provides a comprehensive pedagogical framework for understanding how companies measure and manage their production expenses. Overview of "Contabilidad de Costos"

Funes Orellana's work is typically divided into two major parts, each focusing on different levels of complexity and industry application: Part I: Fundamentals and Job Order Costing

The first volume introduces students to the core concepts of cost accounting. Key areas covered include:

Cost vs. Expense: Defining the critical distinction between investments in production (costs) and general operating outflows (expenses).

Elements of Cost: Detailed control of direct materials, direct labor, and indirect manufacturing costs.

Job Order Cost Systems: Methodologies for determining costs in businesses that produce unique or custom batches.

Financial Statements: Guidance on preparing manufacturing statements in accordance with International Financial Reporting Standards (IFRS/NIIF). Part II: Advanced Systems and Process Costing

The second volume explores more complex industrial scenarios:

Process Cost Systems: Ideal for mass-production industries where costs are accumulated by department or process.

Joint Products and Subproducts: Methods for assigning costs when a single production process yields multiple outputs.

Standard and Estimated Costs: Techniques for predetermining costs to use as benchmarks for efficiency and performance.

Valuation Techniques: Application of inventory methods like FIFO (PEPS) and LIFO (UEPS) within costing systems. About the Author

Juan Funes Orellana holds a Master's in Business Management and has extensive experience as a General Accountant and Internal Auditor for major industrial firms. He has served as a lead professor at institutions like the Universidad Técnica de Oruro (UTO) and UNIVALLE. His other notable works include El ABC de la Contabilidad and Contabilidad Intermedia. Accessing the Material

While full PDFs are often sought online for study purposes, the author maintains an official site for his educational materials: Official Website: Juan Funes Orellana - Libros.

Study Platforms: Summarized notes and compressed study versions are frequently shared on academic platforms like Scribd and StuDocu.

AI responses may include mistakes. For financial advice, consult a professional. Learn more Juan Funes Orellana: Inicio

Juan Funes Orellana’s textbook, Contabilidad de Costos, is a staple for accounting students across Latin America, known for breaking down complex manufacturing costs into logical, manageable steps.

Here is a short story inspired by the world of a student buried in its pages. The Midnight Balance

The coffee had gone cold three hours ago, leaving a dark ring on the mahogany desk. For Mateo, the world had shrunk to the size of a calculator screen and the thick, weathered spine of his "Funes Orellana."

Outside, the streets of the city were quiet, but inside Mateo’s head, a factory was running at full capacity. He wasn't just a student anymore; he was the invisible manager of a hypothetical textile plant.

"Direct materials... indirect labor... factory overhead," he whispered, his finger tracing the neatly organized columns in the PDF on his tablet. Funes Orellana’s voice, captured in clear, authoritative Spanish, seemed to guide him through the fog.

The problem was a classic "Variance Analysis." The hypothetical factory had spent more on wool than planned, and the labor hours were leaking like a cracked pipe. If Mateo couldn't find the leak, he wouldn't just fail his mock exam—he felt like he was letting down the imaginary workers in the book.

He flipped to the chapter on Sistemas de Costos por Procesos. He began to draw the T-accounts, his pen dancing across the ledger paper. Debit: Work in Process. Credit: Raw Materials Inventory.

The numbers began to align. The "Equivalent Units" finally made sense—not as abstract math, but as half-finished sweaters sitting on a shelf, waiting for their value to be realized.

As the sun began to bleed a pale orange over the horizon, Mateo reached the final line of his statement. He hit the total on his calculator with a definitive click. The numbers matched. The balance was perfect.

He leaned back, looking at the digital cover of the book. Funes Orellana had turned the chaos of a factory into a symphony of precision. Mateo closed his laptop, finally hearing the silence of the morning, and realized that while the world is full of unpredictable costs, he now had the map to account for every single one.

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The work of Juan Funes Orellana is a cornerstone for students and professionals of accounting in Bolivia and Latin America. His books, particularly Contabilidad de Costos

, are structured to provide a practical and theoretical framework for managing production costs and financial reporting.  Overview of "Contabilidad de Costos" 

Funes Orellana defines cost broadly as the value paid for a good or service. In his texts, he distinguishes between "cost" (investments expected to generate future revenue) and "expense" (costs that have already expired or been used).  The book is typically divided into two main parts:  Part 1: Fundamental Elements

Introduction to Costs: Differences between industrial, commercial, and service companies. Contabilidad de Costos by Juan Funes Orellana is

Elements of Cost: Detailed control and accounting of Direct Materials, Direct Labor, and Indirect Manufacturing Costs.

Costing Systems: Introduction to Job Order Costing (costos por órdenes de trabajo).

Financial Statements: Preparation of financial reports in accordance with International Accounting Standards (IAS/NIC) and International Financial Reporting Standards (IFRS/NIIF). Part 2: Advanced Costing Methods

Process Costing: Systems for continuous production, including methods like FIFO (PEPS) and LIFO (UEPS).

Joint Production: Accounting for joint products and by-products.

Valuation Techniques: Coverage of Estimated Costs, Standard Costs, and Direct Costing.  Key Educational Concepts 

Funes emphasizes that cost accounting is not just about recording numbers but is a vital tool for decision-making and operational control. Key concepts frequently cited from his work include: 

The Break-even Point: Identifying the minimum units required for revenue to equal total costs.

Cost Classification: Organizing costs by function (production, administration, distribution), nature, and behavior (fixed vs. variable).  Resources for Study 

While the physical books are published by Editorial "Sabiduría" in Bolivia, digital summaries and partial previews are often used for academic purposes: 

Official Previews: You can find official summaries and tables of contents on the author's official site, JuanFunes.com.

Academic Repositories: Many universities, such as UMSA, provide thesis papers or lecture notes that cite his methods and definitions.

Study Guides: Platforms like Studocu and Scribd host community-uploaded summaries and "compressed" versions of his courses. 

AI responses may include mistakes. For financial advice, consult a professional. Learn more contabilidad de costos - Repositorio UMSA

El libro "Contabilidad de Costos" de Juan Funes Orellana es una de las obras de referencia más consultadas en Latinoamérica para el estudio de la gestión financiera industrial y comercial. El autor, Magíster en Gestión Empresarial y experto en auditoría, ha estructurado este material para guiar paso a paso a estudiantes y profesionales en la determinación precisa de lo que cuesta producir un bien o prestar un servicio. Estructura y Temas Principales

El texto se divide generalmente en dos partes fundamentales que cubren desde los conceptos básicos hasta los sistemas de costeo avanzados: Primera Parte (Fundamentos y Órdenes de Trabajo):

Elementos del Costo: Análisis detallado de la materia prima, mano de obra directa y costos indirectos de fabricación.

Clasificación de los Costos: Diferenciación entre costos de inversión, incurridos, de operación y de sustitución.

Ciclo Contable Industrial: Registro sistemático desde el control de almacenes hasta la formulación de estados financieros bajo normativas como las NIIF y NIC.

Costos por Órdenes de Trabajo: Ideal para empresas que fabrican pedidos específicos. Segunda Parte (Procesos y Costeo Avanzado):

Costos por Procesos: Manejo de la producción continua y determinación de unidades equivalentes.

Valuación de Inventarios: Aplicación de métodos como PEPS (Primero en entrar, primero en salir), UEPS y Promedios Ponderados.

Costeo Estándar y Estimado: Herramientas para la planificación y control presupuestario.

Producción Conjunta: Gestión de costos cuando de un mismo proceso surgen múltiples productos o subproductos. ¿Por qué es una obra fundamental?

La metodología de Funes Orellana destaca por su enfoque didáctico y práctico. Su importancia radica en que permite a la gerencia:

Fijar Precios Correctos: Basados en el costo real de venta y no solo en la competencia.

Controlar Gastos: Identificar áreas donde se pueden reducir costos sin sacrificar la calidad.

Toma de Decisiones: Evaluar la rentabilidad de diferentes líneas de productos y decidir si conviene seguir fabricando o externalizar. Juan Funes Orellana: Inicio

Contabilidad de Costos Juan Funes Orellana is a widely recognized educational resource in Latin America, particularly in Bolivia, for studying cost management and accounting principles

. The book is typically divided into two main parts, each covering different levels of complexity in production accounting. Juan Funes Orellana Book Structure and Content Part I: Fundamentals and Elements

: Focuses on basic knowledge of production cost elements, including raw materials (direct material), direct labor, and indirect manufacturing costs. It covers the determination of costs by job orders and the preparation of financial statements according to International Accounting Standards (NIC/NIIF). Part II: Advanced Systems

: Delves into management tools such as process costing systems (traditional/average, FIFO, and LIFO), joint production costs, by-products, estimated and standard costs, and direct costing. Juan Funes Orellana Key Concepts Covered Cost vs. Expense

: Detailed distinction between operational costs and administrative or sales expenses. Valuation Techniques

: Methods for valuing inventory and equivalent production, essential for determining unit costs in large-scale manufacturing. Decision Making

: Emphasis on using cost information as a serious tool for management and continuous improvement. Repositorio UMSA Accessing the Material Contabilidad De Costos Segunda Parte Juan Funes Orellana

La Contabilidad de Costos de Juan Funes Orellana es una de las obras pedagógicas más influyentes en el ámbito contable de Bolivia y otros países de la región. Este texto se ha convertido en una herramienta esencial para estudiantes y profesionales que buscan dominar la gestión de recursos dentro de las empresas industriales y de servicios. ¿Quién es Juan Funes Orellana?

Juan Funes Orellana es un destacado académico y profesional boliviano, Magíster en Gestión Empresarial y Licenciado en Auditoría Financiera. Ha desempeñado roles críticos como Auditor Interno y Supervisor en la Contraloría General de la República de Bolivia, además de ser docente titular en universidades de renombre como la Universidad Técnica de Oruro (UTO) y la Universidad Mayor de San Simón (UMSS). Su sitio oficial, JuanFunes.com, sirve como plataforma para acceder a sus diversos textos sobre contabilidad básica, intermedia y de costos. Estructura de la Obra: Primera y Segunda Parte Cálculo de compras netas, devoluciones, descuentos, fletes

El autor divide su metodología en dos grandes volúmenes para facilitar el aprendizaje progresivo: 1. Contabilidad de Costos – Primera Parte

Este volumen sienta las bases teóricas y prácticas necesarias para el control de la producción. Los temas principales incluyen:

Elementos del Costo: Estudio detallado de la materia prima, labor directa y costos indirectos de producción (CIF).

Sistemas de Acumulación: Introducción al sistema de costos por órdenes de trabajo.

Estados Financieros: Formulación de reportes bajo normativas internacionales como las NIC’s y NIIF’s, ajustados a la normativa tributaria vigente.

Valuación de Inventarios: Aplicación de métodos como PEPS (FIFO) y promedios ponderados. 2. Contabilidad de Costos – Segunda Parte

En esta etapa, el autor profundiza en técnicas avanzadas de gestión y control: Contabilidad De Costos Segunda Parte Juan Funes Orellana

Title: An Analysis of "Contabilidad de Costos" by Juan Funes Orellana: A Pedagogical Approach to Cost Accounting

Introduction

In the field of business administration and accounting education, access to clear, structured, and practical learning materials is essential. Among the resources available to Spanish-speaking students and professionals, the work of Juan Funes Orellana stands out as a significant pedagogical tool. His text, commonly referenced as Contabilidad de Costos, is widely sought after in digital format (PDF) by university students across Latin America. This paper provides an informative overview of the subject matter covered in Funes Orellana’s work, analyzing its structure, methodological approach, and its enduring relevance in the study of cost accounting.

The Author and Context

Juan Funes Orellana is recognized in the academic community for his contributions to accounting literature. His books are designed to bridge the gap between complex accounting theory and the practical needs of small and medium-sized enterprises (SMEs). In the context of Latin American economies, where SMEs play a dominant role, Funes Orellana’s approach is particularly relevant. He tailors his instruction to the legal and commercial realities of these regions, moving beyond generic international examples to applicable local contexts.

Core Subject Matter and Structure

The text Contabilidad de Costos is structured to guide the reader from fundamental accounting principles toward the specific complexities of cost determination. The work can generally be categorized into three core pillars:

1. The Conceptual Framework Funes Orellana begins by establishing a solid foundation. He distinguishes between Contabilidad Financiera (Financial Accounting) and Contabilidad de Costos (Cost Accounting). The text clarifies that while financial accounting is oriented toward external reporting (for investors and tax authorities), cost accounting is an internal tool for management decision-making. Key concepts introduced include:

• The definition of "Cost" versus "Expense" (Gasto) and "Investment."
• The classification of costs: Direct vs. Indirect, Fixed vs. Variable, and Product vs. Period costs.
• The importance of cost accounting in pricing strategies and profit analysis.

2. Costing Systems A central focus of the text is the detailed explanation of costing systems. Funes Orellana provides procedural guidance on the three primary systems used in manufacturing:

• Job Order Costing (Costos por Órdenes de Trabajo): Tailored for industries producing unique products or specific batches (e.g., construction, printing). The text explains how to accumulate costs by specific job numbers.
• Process Costing (Costos por Procesos): Designed for continuous mass production (e.g., oil, food processing). The author details how costs are averaged over large numbers of identical units and explains the accounting treatment for Work in Process (WIP) inventory.
• Operations Costing: Often presented as a hybrid approach, suitable for industries where products share some processing steps but differ in others.

3. Cost Allocation and Control The work delves into the technical challenges of allocating overhead. Juan Funes Orellana simplifies the complex mechanics of determining "Predetermined Overhead Rates" (Cuotas Predeterminadas) and discusses the importance of accurately allocating indirect costs to production departments. This section is critical for students learning how to determine the true cost of a manufactured product.

Methodological Approach

What distinguishes Funes Orellana's Contabilidad de Costos from other textbooks is his methodological simplicity. The text is characterized by:

• Practical Examples: The book moves away from abstract theory, using concrete examples that mirror real-world business scenarios.
• Step-by-Step Procedures: Complex concepts, such as the "Cost of Goods Sold" (Costo de lo Vendido) calculation, are broken down into linear, easy-to-follow steps.
• Visual Aids: The use of flowcharts and "T-accounts" (Cuentas T) helps visualize the flow of costs from raw materials through work-in-process and finally to finished goods.
• Legal Framework: The text often integrates the specific commercial code and tax regulations relevant to the region, adding a layer of applicability for future accountants.

Relevance of the PDF Format

The search query "Juan Funes Orellana contabilidad de costos pdf" highlights the digital demand for this resource. The availability of this text in PDF format has democratized access to high-quality accounting education. In many academic institutions, the physical copy may be scarce or expensive; the digital version allows students instant access to the necessary tables, formulas, and exercises required

¡Claro! A continuación, te proporciono una guía sobre Juan Funes Orellana y su relación con la contabilidad de costos en formato PDF:

Quién es Juan Funes Orellana

Juan Funes Orellana es un autor y experto en contabilidad de costos, originario de Guatemala. Es conocido por sus publicaciones y aportes en el campo de la contabilidad de costos y la gestión financiera.

Contabilidad de Costos

La contabilidad de costos es una rama de la contabilidad que se enfoca en el análisis, registro y control de los costos de producción y prestación de servicios en una organización. Su objetivo es proporcionar información precisa y oportuna para la toma de decisiones estratégicas y operativas.

Libro: "Contabilidad de Costos" de Juan Funes Orellana

El libro "Contabilidad de Costos" de Juan Funes Orellana es un texto ampliamente utilizado en universidades y centros de educación superior en América Latina. El libro aborda de manera clara y concisa los conceptos fundamentales de la contabilidad de costos, incluyendo:

1. Introducción a la contabilidad de costos: Conceptos básicos, objetivos y alcance de la contabilidad de costos.
2. Clasificación de los costos: Costos fijos, variables, directos e indirectos.
3. Análisis de los costos: Métodos de análisis de costos, incluyendo el análisis de punto de equilibrio.
4. Sistemas de costos: Sistemas de costos por procesos, costos por productos y costos estándar.
5. Presupuestos y control de costos: Presupuestos, control de costos y análisis de variaciones.

Descargar PDF

Puedes descargar el libro "Contabilidad de Costos" de Juan Funes Orellana en formato PDF desde diversas fuentes en línea, como:

• Repositorios de universidades: Algunas universidades de América Latina tienen el libro disponible en sus repositorios institucionales.
• Bibliotecas digitales: Plataformas como Google Books, Amazon Kindle o Kobo ofrecen el libro en formato digital.
• Sitios web de descarga de libros: Sitios web como Academia.edu, ResearchGate o Issuu pueden tener el libro disponible para descarga.

Recuerda verificar la disponibilidad y los términos de uso del libro en cada fuente.

Guía de estudio

Para aprovechar al máximo el libro "Contabilidad de Costos" de Juan Funes Orellana, te recomiendo:

1. Leer los capítulos en orden: Comienza con la introducción y avanza capítulo por capítulo.
2. Realizar ejercicios y casos prácticos: Aplica los conceptos aprendidos mediante ejercicios y casos prácticos.
3. Consultar fuentes adicionales: Amplía tus conocimientos consultando fuentes adicionales, como artículos de investigación o videos educativos.

Espero que esta guía te sea de utilidad. ¡Buena suerte en tus estudios de contabilidad de costos!

I cannot directly provide a copyrighted PDF file of the book "Contabilidad de Costos" by Juan Funes Orellana, as that would violate intellectual property laws.

However, I can write a complete academic paper that synthesizes the core concepts typically found in Juan Funes Orellana's work on Cost Accounting. This paper is designed to serve as a comprehensive study guide or a foundational document that covers the theoretical and practical frameworks associated with his approach to cost accounting in an industrial setting.

Below is a formal academic paper on the subject.

4. Costos Indirectos de Fabricación (CIF)

• Departamentalización: producción, servicios y administrativos.
• Bases de aplicación: horas hombre, horas máquina, unidades producidas, costo de MOD, costo de MP.
• Tasa predeterminada:
  [ Tasa = \fracCIF \ presupuestadosBase \ presupuestada ]
• Variaciones: capacidad, eficiencia y presupuesto.

Deep Content Outline – Contabilidad de Costos (Juan Funes Orellana style)

Alternativas al PDF de Juan Funes Orellana

Si no logras encontrar el archivo, o deseas ampliar tu perspectiva, estos libros también son excelentes para contabilidad de costos en español:

| Autor | Obra | Enfoque | | :--- | :--- | :--- | | Juan Funes Orellana | “Contabilidad de Costos” (Apuntes universitarios) | Práctico, ejercicios resueltos | | Polimeni, Fabozzi y Adelberg | “Contabilidad de Costos” (McGraw Hill) | Conceptual, con énfasis en decisiones | | Charles T. Horngren | “Contabilidad de Costos: Un enfoque gerencial” | Profundo, ideal para másteres | | Neuner y Frumer | “Contabilidad de Costos” | Clásico, muchos ejercicios |