Costos ABC y precios de transferencia

Abstract

In this paper, we discuss the managerial process called "Activity Based Costing" or "Activity Based Cost", defining their fundamental objectives and the importance of applying the cost method based on productive activities. We mention that is the transfer price and how it is applied internally in a corporate, taking into account all types of companies that may or may not depend directly on the corporate parent (holding) as. Subsidiaries, associates, affiliates, subsidiaries, among others. Finally we describe transactions between entities considered related parties, which, for various reasons, there is control, significant influence, or other situations that may affect the conditions of the operations employed.