Modelo de costos para la unidad funcional de cirugía especialidad de ginecología y obstetricia institución prestadora de salud (IPS) pública de Palmira (V)

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2021_DeibyBrayanOrtizSolarte (1.41 MB)
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Date
2021-06-05
Authors
Ortiz Solarte, Deiby Brayan
Director(s)
Forero Mozo, Sandra Milena
Publisher
Universidad Antonio Nariño
Campus
Palmira
Faculty
Facultad de Ciencias Económicas y Administrativas
Program
Contaduría Pública
Degree obtained
Contador(a) Público(a)
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
Citation
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Abstract
In the present work, a cost model will be developed in the area of surgery. It is a hybrid model that frames several cost methodologies, including activity-based costing (ABC), basic or fixed standard costing, and direct costing, taking into account productivity and being a necessary input to guide the organization in contracting agreements.
Keywords
Centros de costos
Metodología de Pareto
Unidades funcionales
Costos de no calidad
Costeo basado en actividades
Gestión estratégica de costos
item.page.subject.keyword
Cost centers
Pareto methodology
Functional units
Non-quality costs
Activity-based costing
Strategic cost management
item.page.coverage.spatial
Palmira (Valle del Cauca)
item.page.coverage.temporal
URI
http://repositorio.uan.edu.co/handle/123456789/4692
Collections
Contaduría pública