COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
Abstract
The challenges of globalization and integration are urging Latin American countries and companies and increasingly forcing them to reduce costs to survive or to expand its production capacity. Managerial decisions to disable or promote the sale of any given product are mainly based on the product contribution margin and gross margin, which is greatly influenced by the cost method used. This article aims to study the methods of cost absorption, direct cost, activity-based cost (ABC), Based Cost Theory of Constraints (TOC) and the repercussions of the decision to use each of them.
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