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About this activity

Descubre qué es y cómo se contabiliza.

Created by

Ashley Marion soto Vargas
Ashley Marion soto Vargas
Mexico

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Costo de Producción y Registro Contable
 

Costo de Producción y Registro ContableOnline version

Descubre qué es y cómo se contabiliza.

by Ashley Marion soto Vargas
1

El costo de producción se calcula solo al final del año fiscal.

2

Los costos indirectos de fabricación no se registran en libros contables.

3

Los costos indirectos de fabricación se asignan a los productos mediante un sistema de absorción o de reparto.

4

El costo de producción se registra como gasto inmediato al momento de incurrirse.

5

En un sistema de costos por órdenes, se asignan costos a cada lote, pero no a cada producto individual.

6

Existen dos métodos de registro de costos: por órdenes de producción y por procesos.

7

Al cierre de periodo, el costo de los productos terminados se transfiere desde inventario de productos en proceso a inventario de productos terminados.

8

El costo de producción solo considera materiales directos.

9

En contabilidad, los costos de producción se capitalizan en el inventario hasta que se vendan.

10

El costo de producción incluye materiales directos, mano de obra directa y costos indirectos de fabricación.

 
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