Modelo de un sistema de costos abc para la clínica odontológica Sebastián Ariza en los servicios de ortodoncia a un año e implante dental

Abstract

This work arises from the need to establish the real cost of providing the services of greatest demand at the Dr. Sebastián Ariza Clinic, dental implants and orthodontics, in the characteristics their prices are assigned empirically without applying any accounting technique to calculate the profit margin.