by Emilio Giménez Díaz-Oyuelos · ESIC Editorial · tapa dura · ISBN 9788473566421
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«Sistemas de Costes» is the analytical accounting workbook by Emilio Giménez Díaz-Oyuelos, published by ESIC Editorial in hardcover (52 pages, in Spanish).
It differentiates cost accounting from financial accounting, defines and classifies costs, and studies relevant costs with high or low capacity, operating leverage, and break-even point. It covers the allocation of indirect costs, from the traditional method to ABC, and standard costing systems with fixed and flexible budgets.
It belongs to the Cuadernos de documentación collection; it is the first edition, published in 2010.
Aimed at university students and accounting and finance professionals who want to deepen their knowledge of cost systems and their application in decision-making.
