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Activities Based Costing - Costeo Basado en Actividades
... causa – efecto directa respecto de las actividades, de esa manera lo autores tienen éxito implantando este sistema en grandes empresas de servicios y manufactureras con elevados niveles de gastos indirectos.
CoPA es una implementación de éste método en java.
The AgendaNutricional software uses Simplex Method (provided by CLP component) to calculate which product will be part of a dietetic prescription, based upon the nutrients needed for daily consumption. See "Documentation" for more info.