Abstract
This opinion article shows and explains some guidelines to take into account for the development of efficient cost management by virtue of the plans and operations that will be carried out in future periods; where companies and decision makers expect the best results possible in financial matters.
References
Gitman, L. J. y Ulate, R. (2008). Principios de Administración Financiera. 12 ed., Pearson.
Polimeni, R. S., Fabozzi, F. J. y Adelberg, A. (1994). Contabilidad de Costos. McGraw Hill.
Ramírez Padilla, D. N. (2013). Contabilidad Administrativa. Mc Graw Hill.
Rodríguez Morales, L. (2012). Análisis de Estados Financieros. Mc Graw Hill.

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