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Diseno E Implementacion de Procedimientos de Costos

Diseno E Implementacion de Procedimientos de Costos


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About the Book

Persigue diseñar e implementar un procedimiento para calcular costos estándar de varias producciones que lleva a cabo la entidad. Utilizando el método del cálculo y cuantificación de gastos reales incurridos en la producción para las producciones diarias. Se aplica para la confección de las Fichas de Costo el establecimiento de los estándar que permitan presentar a la administración la información necesaria de los costos que deben incurrir bajo condiciones normales en un proceso productivo dado, del cual se deriva un análisis de las variaciones con respecto a los reales. En sus tres capítulos, se aborda las generalidades teóricas sobre la contabilidad, los costos y el punto de equilibrio. Se realiza una caracterización de la UEB y se presenta el diseño del procedimiento a seguir para el cálculo de los Costos Estándar de cada elemento: Material Directo, Mano de Obra Directa y Costos Indirectos de Producción. Finalmente se implementa el proceso y se calcula el costo unitario para cada uno de los productos, así como el cálculo del punto de equilibrio como técnica de planeación y control. Llegando a conclusiones y recomendaciones que favorecen a la administración


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Product Details
  • ISBN-13: 9783845489278
  • Publisher: Eae Editorial Academia Espanola
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 152 mm
  • ISBN-10: 3845489278
  • Publisher Date: 06 Jul 2012
  • Height: 229 mm
  • No of Pages: 148
  • Series Title: Spanish
  • Weight: 277 gr


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