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  <titleInfo>
    <title>Manual de contabilidad de costos</title>
  </titleInfo>
  <name type="personal">
    <namePart>ADELBERG, Arthur H.</namePart>
  </name>
  <name type="personal">
    <namePart>FABOZZI, Frank J.</namePart>
  </name>
  <name type="personal">
    <namePart>KOLE, Michael A.</namePart>
  </name>
  <name type="personal">
    <namePart>POLIMENI, Ralph S.</namePart>
  </name>
  <name type="personal">
    <namePart>ROSAS LOPETEGUI, Gloria Elizabeth.</namePart>
    <role>
      <roleTerm type="text">trad.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">handbook</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ck</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Bogotá (Colombia)</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>2001</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>3 volúmenes ilustraciones, tablas, cuadros</extent>
  </physicalDescription>
  <tableOfContents>V.1: Costos por producto, insumos y proceso. -- V.2: Presupuesto maestro, costos estándar y absorción. -- V.3: La gerencia: toma de decisiones, centro de responsabilidad y desempeño.</tableOfContents>
  <targetAudience authority="marctarget">general</targetAudience>
  <note type="statement of responsibility">Ralph Polimeni... [et al.]; traducción Gloria Elizabeth Rosas Lopetegui</note>
  <note>Cost accounting. conceps and applications for mnanagerial decision making.</note>
  <subject>
    <topic>Contabilidad de costos</topic>
    <topic>Manuales</topic>
  </subject>
  <subject>
    <topic>Contabilidad</topic>
  </subject>
  <subject>
    <topic>Costos</topic>
    <topic>Manuales</topic>
  </subject>
  <subject>
    <topic>Presupuestos</topic>
    <topic>Manuales</topic>
  </subject>
  <relatedItem type="original">
    <name>
      <namePart>Cost accounting. conceps and applications for mnanagerial decision making.</namePart>
    </name>
  </relatedItem>
  <identifier type="isbn">9586009084</identifier>
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    <recordCreationDate encoding="marc">130821</recordCreationDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
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