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¿Costo estándar o ABC?

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¿Costo estándar o ABC?

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Selecciona el tipo de costo que sea dependiendo del ejemplo.

Created by

Madeleine Yuliana Villanueva Medina
Madeleine Yuliana Villanueva Medina
Mexico

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¿Costo estándar o ABC?
 

¿Costo estándar o ABC?Online version

Selecciona el tipo de costo que sea dependiendo del ejemplo.

by Madeleine Yuliana Villanueva Medina
1

En una empresa de calzado, se determinó previamente que cada par de zapatos debe consumir 2 metros de tela y 1 hora de mano de obra. Al final del mes se comparan esos estándares con los consumos reales.

2

2. Una empresa analiza las actividades que consumen más recursos y detecta que el producto A genera más gastos en servicio al cliente, mientras que el producto B usa más el área de empaquetado. Los costos indirectos se asignan de acuerdo al uso de esas actividades.

3

Una fábrica de mochilas establece que cada mochila debe tener un costo de $80, calculado previamente con $50 de materiales, $20 de mano de obra y $10 de costos indirectos, sin importar el modelo.

4

Una empresa textil calcula que producir una camisa cuesta $25 de materiales, $10 de mano de obra y $5 de costos indirectos. Este costo se aplica a todas las camisas fabricadas, independientemente de las condiciones reales.

5

Una fábrica de celulares reparte los costos indirectos según las actividades que realmente utilizan los productos, como pruebas de calidad, diseño personalizado o atención post-venta.

 
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