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  <titleInfo>
    <title>Contabilidad de Costos</title>
    <subTitle>Un Enfoque Gerencial</subTitle>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Cost Accounig a Managerial Emphasis</title>
  </titleInfo>
  <name type="personal">
    <namePart>Horngren, Charles T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">autor.</roleTerm>
    </role>
    <role>
      <roleTerm authority="marcrelator" type="code">aut</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Foster, George</namePart>
  </name>
  <name type="personal">
    <namePart>Datar, Srikant M.</namePart>
  </name>
  <name type="personal">
    <namePart>Acevedo Espinosa,Hugo. ed.</namePart>
  </name>
  <name type="personal">
    <namePart>Deras Quiñones, Adolfo</namePart>
    <role>
      <roleTerm type="text">translator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mx#</placeTerm>
    </place>
    <dateIssued encoding="marc">1996</dateIssued>
    <edition>8.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>xx, 970 páginas : ilustraciones; cuads.; diagrams.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Charles T. Horngren; George Foster; Srikant M Datar; Hugo Acevedo Espinosa. edition; Adolfo Deras Quiñones. traductor.</note>
  <note>Incluye Bibliografía, Glosario e Indice.</note>
  <subject>
    <geographicCode authority="marcgac">mx</geographicCode>
  </subject>
  <subject authority="">
    <topic>CONTABILIDAD DE COSTOS</topic>
  </subject>
  <subject authority="">
    <topic>ANALISIS DE COSTOS</topic>
  </subject>
  <subject authority="">
    <topic>CONTABILIDAD DE COSTOS - ENSEÑANZA PROGRAMADA</topic>
  </subject>
  <subject authority="">
    <topic>COSTOS VARIABLES</topic>
  </subject>
  <classification authority="ddc">657.42 H816c2</classification>
  <relatedItem>
    <name>
      <namePart>Cost Accounig a Managerial Emphasis</namePart>
    </name>
  </relatedItem>
  <identifier type="isbn">9688805025</identifier>
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    <recordCreationDate encoding="marc">150107</recordCreationDate>
    <recordChangeDate encoding="iso8601">20251030133642.0</recordChangeDate>
    <recordIdentifier source="OSt">035231</recordIdentifier>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
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