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|b herramientas prácticas de reducción de costos /
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|a Teoría general del costo -- Factores directos de producción -- Factores indirectos de producción -- Integración de factores -- Costeo variable -- Costo para toma de decisiones -- Planificación y presupuestación: la herramienta básica de la gestión -- Evaluación de empresas -- Just in time -- Reducción de costos -- El proceso decisorio -- El tablero de comando -- Las entidades sin fines de lucro
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