Eliana, Werbin; María, Marín Vinuesa Luz; Marcela, … - In: Contaduría y Administración 57 (2012) 2, pp. 185-200
To understand how and why the level cost changes is essential to efficiently manage an organization. Traditional cost accounting classifies them into fixed and variable, whether they change or not with changes in the activity level. Nevertheless, recent empirical research shows evidence of...