[Free] El modelo de costes en empresas comerciales y de servicios (Cuadernos de documentacioacute;n) (Spanish Edition)

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El modelo de costes en empresas comerciales y de servicios (Cuadernos de documentacioacute;n) (Spanish Edition)

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Author : Joseacute; Luis Fernaacute;ndez Iparraguirre
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Description : Las empresas comerciales, a diferencia de las empresas industriales, adquieren productos terminados (productos comerciales) para su venta en diversosmercados sin transformacioacute;n. Esto da lugar a que las informaciones emitidas por la Contabilidad de costes y de gestioacute;n se centren en:bull; La construccioacute;n analiacute;tica de la Cuenta de Resultados por responsables para la planificacioacute;n y el control de su gestioacute;n comercial (Jefes de Venta, Delegados Comerciales, Direccioacute;n Comercial)bull; En el anaacute;lisis de sus maacute;rgenes comerciales por productos, por mercados, por segmentos de clientes.bull; En la preparacioacute;n de informaciones puntuales para una toma de decisiones.Iacute;NDICE1. LA CUENTA DE RESULTADOS EN LAS EMPRESAS COMERCIALES2. ANAacute;LISIS DE LOS COSTES COMERCIALES3. ANAacute;LISIS DE LOS MAacute;RGENES COMERCIALES EN UN MODELO A laquo;DIRECT COSTraquo;4. PUNTO MIacute;NIMO DE VENTAS O UMBRAL DE RENTABILIDAD5. LA MEJORA DE UN PLAN DE VENTAS A TRAVEacute;S DE LOS MAacute;RGENES COMERCIALES6. COSTES DE ACTIVIDADES COMERCIALES7. LA CUENTAS DE RESULTADOS EN LAS EMPRESAS DE SERVICIOS

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