4.6: Glosario
- Page ID
- 63724
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Costos basados en actividades Método de cálculo de costos que primero asigna costos a las actividades, luego asigna costos a los productos en función de su consumo de actividades.
Centro de actividades Un centro de actividades es una unidad de la organización que realiza alguna actividad.
Conductor de costos Un conductor de costos es una actividad o transacción que provoca que se incurran en costos.