Example of Management

In: Business and Management

Submitted By isalop1989
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CONTABILIDAD GERENCIAL 2
RESUMEN CAP # 7

TIPOS DE SISTEMAS DE COSTEO
Este sistema es usado para determinar los costos unitarios, además dependerá en alto grado de la naturaleza del proceso productivo involucrado. En general se manejan dos tipos de sistemas de costeo como respuesta a las variaciones del proceso que se efectúa. Estos sistemas se conocen como: costeo por procesos y costeo por órdenes de trabajo.

COSTEO POR ORDENES DE TRABAJO
Este se usa en aquellas situaciones de producción en las que muchos productos, diferentes trabajados u órdenes de producción se efectúan en cada período.

Ejemplo de empresas que usan el costeo por órdenes de trabajo • Imprentas • Industria de muebles • Empresas de fabricación de herramientas • Industria metalmetálica • Empresas de servicios

Independientemente de si se trabaja con el sistema de costeo por proceso o por órdenes de trabajo, el problema de determinar los costos unitarios implica la necesidad de algún tipo de promedio. La diferencia esencial entre los métodos de costeo está en la manera de lograr estos promedios.

Hay tres categorías amplias de costos involucrados en la manufactura de todo producto: • Materiales directos • Mano de obra directa • Costos indirectos de fabricación

MEDICIÓN DEL COSTEO DEL MATERIAL DIRECTO
El proceso productivo comienza con la transferencia de materias primas desde la bodega o almacén de materiales hasta la línea de producción.

Este volumen de materias primas se asigna de manera directa a los artículos que van produciéndose y por esto se les designa como materiales directos. Otros materiales, en general denominados materiales indirectos, no se cargan a órdenes específicas y se incluyen dentro de la categoría general de los costos indirectos de fabricación. Los materiales indirectos incluyen costos como pegantes, hilos,…...

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