Resumo

MAS LOPEZ, Carlos Javier  e  BECERRA OJEDA, Sheyla. Method of Costing, and Keeping a Record of Spending on Maintenance Service at the Information Technology Trading Company. Cofin [online]. 2019, vol.13, n.1 ISSN 2073-6061.

This work is intended to recreate a method of costing, and keeping a record of spending on maintenance service at the Information Technology Trading Company (CEDIPAD, according to its acronym in Spanish) with the aim of meeting its information needs. It starts by presenting major theoretical aspects of methods used by service companies, by taking into consideration some writers’ views thereon, and afterward the process of recreating the method in question is described. Different research methods and techniques are used.

Palavras-chave : costing; control; keeping a record of spending; cost planning..

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