Marginal analysis and strategy applied to a co-managed cooperative in Costa Rica
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| Autores: | , |
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| 格式: | artículo original |
| 状态: | Versión publicada |
| Fecha de Publicación: | 2019 |
| 实物特征: | Accounting departments make strong efforts to have periodic financial statements whenever necessary to comply with the International Financial Reporting Standards (IFRS), especially profit and loss statements. This is true for all types of companies, although requirements are more complex in medium and large companies, or in diversified organizations, in which results are stated by division, management offices, points of sale, business lines and product categories, among others. Cooperatives must solve the problems they have, related to insufficient financial information for decision making, especially information related to costs, value chains, operations, investment and financing. The contribution of marginal analysis in this context has been well documented, but not from the perspective of strategic management. This article seeks to illustrate the contribution of marginal analysis as a strategic objective of business value applied to a co-managed cooperative of meat products. |
| País: | Portal de Revistas UNA |
| 机构: | Universidad Nacional de Costa Rica |
| Repositorio: | Portal de Revistas UNA |
| 语言: | Español |
| OAI Identifier: | oai:www.revistas.una.ac.cr:article/12054 |
| 在线阅读: | https://www.revistas.una.ac.cr/index.php/abra/article/view/12054 |
| Palabra clave: | Cost efficiency marginal parameters strategy business value Costes eficiencia parámetros marginales estrategia valor del negocio |