Una revisión a la teoría general del costo


  • Amaro Yardin Universidad Nacional del Litoral; Facultad de Ciencias Económicas




Teoría del Costo, Modelo del Costeo, Costeo Variable


This paper aims to define what should be understood as a General Cost Theory and, consequently, what its contents should be. First, some considerations are made on the concept of "Theory" and, complementarily, the concept of "General Cost Theory". Next, the nature and objectives of the different manifestations of accounting are considered, which are concretized in Financial and Management Accounting. The central part of the article deals with the full cost method and its characteristics, examining if these allow for the inclusion of this criterion in a General Cost Theory. It is asserted that the full cost model is only valid when functioning in support to Cost Accounting, as an appendix of Financial Accounting. Finally, a review of the current state of General Cost Theory is proposed, asserting that the full cost method should not be included in its field, since it is not compatible with the objectives of a General Cost Theory.


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Como Citar

Yardin, A. (2002). Una revisión a la teoría general del costo . Revista Contabilidade & Finanças, 13(30), 71-80. https://doi.org/10.1590/S1519-70772002000300006



Seção Internacional