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Si los costos se estiman con precisin al establecer una tasa de gastos generales predeterminada anual, nunca debe haber un saldo de gastos generales sobreaplicado
Si los costos se estiman con precisin al establecer una tasa de gastos generales predeterminada anual, nunca debe haber un saldo de gastos generales sobreaplicado o subaplicado.
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