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En un sistema de costeo estndar, los gastos generales fijos subaplicados o sobreaplicados son iguales a la suma de la variacin del presupuesto de los

En un sistema de costeo estndar, los gastos generales fijos subaplicados o sobreaplicados son iguales a la suma de la variacin del presupuesto de los gastos generales fijos y la variacin del volumen de los gastos generales fijos.

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