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In March 2011, the model of cost accounting for Spanish public universities was approved and published based on the CANOA project of the Ministry of Education, Culture and Sport (MECD 2011). This paper focuses on rule 23 contained in chapter 8 of this document, where which regulates the treatment of the teaching and research dedication of university staff (PDI) and the allocation of corresponding cost to teaching, research and management. A reflection is made on certain points where there is the possibility of making different interpretations or in which satisfactory results are not obtained, with the consequences that this entails in the quality of the information and in the comparisons between universities. Finally, we present the preliminary results that the Universitat de València (UV) has obtained in its first pilot test around this rule. It is observed that 70% of the population analysed belong to the categories of teachers that according to rule 23 carry out research activity, and therefore the cost linked to them will not be fully passed on to the teaching activity. Of the total number of lecturers to whom rule 23 has not recognized any research activity, 83% belong to the body of a sort of lecturers, which is currently a minority and is on the way to extinction. [ABSTRACT FROM AUTHOR]

Enterprise social responsibility, as an important strategy at the organizational level, is increasingly linked to business practices, functions and processes, such as logistics management. The objective of the work was to carry out an analysis of the theoretical relationships between the practice of enterprise social responsibility and reverse logistics in organizations, as a basis for the development of cost accounting. Theoretical research methods were applied based on the consultation of updated bibliographic sources, which allowed the systematization of the main contents related to the subject. The synergy between the concepts of social responsibility and reverse logistics and the existing study possibilities for the development of cost accounting was recognized. The bibliographic analysis made possible to identify the potentialities of studying the link between the two concepts within the framework of cost accounting. [ABSTRACT FROM AUTHOR]

El artículo discurre sobre los aspectos económicos y financieros del crecimiento sólido en una empresa. El autor comenta sobre los métodos necesarios para financiar este crecimiento y describe los riesgos asociados con la falta de capacidad comercial, márgenes insuficientes y los costes excesivos, especialmente en las pequeñas empresas.

The implementation of the European Higher Education Area in Spain has involved a substantial change in the traditional practices of university education, introducing important modifications both in the teaching methodology and in the assessment criteria. This work presents the experience carried out by the Faculty of Economics and Business Administration of Albacete in the subject of Cost Accounting. The paper aims to determine whether the new methodologies used in recent years and the introduction of new criteria for assessment have had a positive impact on the improvement of the students' performance and motivation in the aforementioned subject, which is taught in the third year of the degree in Business and Management Administration (ADE). In order to achieve this, we compared the grades obtained by students during the academic years 2009/2010 and 2010/2011 (in which the ECTS methodology was applied) with those obtained in the two immediately preceding academic years: 2007/2008 and 2008/2009 (where the teaching methodology involved lectures and a final exam worth 100% of the final grade). The findings evince an overall increase in the rate of students who take the exam and participate in the process of continuous assessment as a result of the new teaching methodologies. [ABSTRACT FROM AUTHOR]

We use translog cost functions to estimate own-price and substitution elasticities of in put demands, economies of scale and average costs in Mexican manufacturing. Data from the Mexican Annual Industrial Survey is used for 1996, 2000 and 2003. We show that a model that allows for non homotheticity and nonunitary elasticities of substitution is appropriate to represent the production structure. Allen-Uza waelastici ties indicate the existence of substitution possibilities amongst in puts. The demand for electricity is essentially unitary elastic. All cross-price elasticities are less than one. Both scale economies and average costs diminish as the size of activity class increases. Economies of scale increased for any level of out put. The differences in average costs between small and large activity classes were reduced and so medisparities prevail in a number of manufacturing groups. [ABSTRACT FROM AUTHOR]

The definition of the departures, patents and their incidence in the total maximum price of the construction services has great importance since it allows to economically evaluate the solutions given to new projects. Besides, it constitutes a tool for budgets' estimation. At present, it is only possible to foresee the budget of a project after having a preliminary design, and even after having carried out this, it is not possible to know if the calculated budget is in a logical interval according to a previously established value. This paper aims at determining a mathematical expression that allows to estimate the Total Maximum Price of the Construction Services starting from the study of the Budgetary System used in the Construction in Cuba (PreCons II), based on the analysis of the construction of schools in the country. The results show that out of the fourteen variables that make up the Total Price, only the materials, the labour force and the use of teams are independent. This makes possible the estimation of the Total Maximum Price, being the costs of the materials the more significant ones. [ABSTRACT FROM AUTHOR]

This article shows the relationship between market and firms through the theory of transactional cost and the relations that determine the structure and boundaries of the firm. Using the assumptions from the transactional cost approach, this article proposes some variables that determine optimal organizational structures and their boundaries. [ABSTRACT FROM AUTHOR]

El artículo trata el sistema de control de costos grenzplankostenrechnung (GPK). Explica que el sistema GPK se basa en dos principios fundamentales, los cuales son que los centros de responsabilidad se encargan de planificar, calcular y controlar los costos de los productos y que se distingue claramente entre los costos fijos y los variables en cada centro de costos. Informa que el sistema GPK genera cada mes estados de la demanda de recursos para cada centro de costos.

The work was carried out in the National Center of Bioproducts. It offers a procedure for a quality total costs system and its application in the management of culture media and trofin. This procedure includes all the costs associated with quality in an organization. These costs are the costs of good quality (preventive-costs and appraisal-costs) and the costs of poor quality (internal and external failure-costs). It also defines the indicators for the continuous improvement process. The application of this procedure allows the periodic knowledge of the costs information related with the quality in each one of the organization's processes and the identification of those that could present problems by taking improvement actions. During the application of this procedure the costs of poor quality have been minimized, giving benefits to the organization. [ABSTRACT FROM AUTHOR]

This paper analyzes some national accounting and full cost accounting proposals for designing a sustainable income account to evaluate a company's environmental (and social) performance. Such an account implies including external elements and events into the company's accounting system, which may be controversial as it decreases company benefits and negatively affects the shareholders' dividends at a short term. The paper argues that, in spite of its methodological limitations, using methods to calculate external elements and events and implementing them into the accounting information system enables better knowledge of company operations and a change in manners of doing business, which have always been taken for granted. [ABSTRACT FROM AUTHOR]

El artículo propone que la mano de obra representa un costo fijo. Describe los elementos del costo, que incluyen la materia prima, mano de obra, y gastos indirectos, así como la diferencia entre costos fijos y variables. Reconoce que, en la contabilidad, se divide la mano de obra en costos variables directos e indirectos. Sin embargo, asevera que el costo de la mano de obra se debe considerar desde una perspectiva monetaria y no sólo cuantitativa.

El artículo enfoca en el cálculo de costos para la toma de decisiones en contextos corporativos. El autor utiliza ejemplos de la vida cotidiana para describir el proceso de calcular los costos y su relación con tomar decisiones. Arguye que el costo relevante asociado con una decisión depende de que dicha decisión sea el causante del gasto o del ahorro.