| Sumario: | This book, authored by María de Lourdes Rojas Cataño, serves as a comprehensive guide on cost accounting and financial management. It is designed for professionals and students in the fields of accounting and finance. The book covers a range of topics including the differences between financial and managerial accounting, cost management techniques, and the strategic importance of cost planning in the context of globalization and technological advancement. It offers detailed insights into direct and indirect costs, fixed and variable costs, as well as cost-volume-profit analysis. The text also emphasizes the role of accounting information in decision-making processes and provides practical exercises for the application of cost accounting principles in various business scenarios. The author's extensive academic and professional experience in accounting and finance informs the book's authoritative perspective.
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