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COSTS (NATURE OF COAST (PRIMARY CLASSIFICATION OF COSTS (They can be…

- - - - Expenses
        
        An expense is incurred when you obtain a real consideration and when you receive any of these assets
      - Investment
        
        They are called financial investments are represented medinates asset accounts.
  - - - Unit cost
        .
        
        It is the quotation that usually makes to establish the sale price of the article that is produced
      - It is important the analysis of production and prices in the short term
        
        There are 3 concepts
        
        Total fixed cost
        
        Total variable cost
        
        Total cost
- - - - It gives
        
        Companies must be well informed about the type of company in which the trade is carried out in order to have a good control
        
        They are classified in
        
        Medium company
        
        A greater division and specialization of the work can be observed, the number of employee is greater, and the yields obtained already are considerable.
        
        Big company
        
        Has specialized technical personnel for each activity
        
        Small company
        .
        
        It is the one that manages scarce capital and few employees
    - - Concept
        .
        
        It is a type of tool that is used with the sole purpose of serving not only to be able to carry out the construction of a particular program but also for the subsequent execution of it
    - - Conceptualization
        
        We have
        
        Cycle
        
        It is a series of events, changes that are repeated or that can end and present themselves again
        
        Accounting
        
        System adopted to keep accounts and reason for entries and exits in public or private companies
    - - Meaning
        
        It is to accumulate the costs of the products or services of an organization
        
        They are classified in
        
        Worksheet and closing seats
        
        Justification of closing entries
        
        Worksheet and Adjustment Seats