Management Accounting in credit co–operatives. An approximation to the imputation of produce costs
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Abstract
Activity based Management Accounting systems are becoming more important in the present financial environment which is characterized by a strong competence among entities. This work tackles the imputation of produce costs in credit co–operatives based on Management Accounting. In the first place, the work deals with the problem of delimiting the banking output and establishes three types of banking products: liabilities products, assets products and pure service products.
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