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|a Contabilidad por actividades :
|b un enfoque de costes basado en las actividades /
|c James A. Brimson.
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|c 1997.
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|a La contabilidad por actividades y la excelencia empresarial -- El entorno cambiante de los negocios -- las actividades, la contabilidad por actividades y la gestión de costes -- Por qué las actividades -- Análisis de las actividades -- Actividades de una empresa industrial -- El coste de la actividad -- Cálculo del coste de una actividad -- Imputación del coste de la actividad. -- El coste del producto por actividades.
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