New game
Download
SCORM download
To be used in an LMS (Moodle, Blackboard...)
Regular download
To be published on a website or blog.
Downloading games is an exclusive feature for users with an Academic Plan or a Commercial Plan.
Get your Academic Plan or your Commercial Plan now and start integrating your games into your LMS, website or blog.
Get Academic Plan
If you wish, you can download a demo game here and test its integration:
Share game
Slideshow
Slideshow

Costo y Prorrateo: Técnicas y Aplicaciones

Integrate it into your platform
G. Classroom M. Teams
You can integrate the game into an LMS compatible with LTI 1.1 or LTI 1.3 such as Canvas, Moodle, or Blackboard. This way, the scores will be automatically saved into the platform’s gradebook.
Download
You have exceeded the maximum number of games you can integrate into Google Classroom with your current Plan.

To integrate as many games as you want in Google Classroom, you need an Academic Plan or a Commercial Plan.

Get Academic Plan
You have exceeded the maximum number of games you can integrate into Microsoft Teams with your current Plan.

To integrate as many games as you want in Microsoft Teams, you need an Academic Plan or a Commercial Plan.

Get Academic Plan
Downloading games is an exclusive feature for users with an Academic Plan or a Commercial Plan.

Get your Academic Plan or your Commercial Plan now and start integrating your games into your LMS, website or blog.

If you wish, you can download a demo game here and test its integration:

Get Academic Plan

Costo y Prorrateo: Técnicas y Aplicaciones

Slideshow

Played 1 %Accuracy 0 Average time 00:44
Create copy

About this activity

Aprende técnicas de costos y su reparto

Created by

DIANA HERNÁNDEZ GÓMEZ
DIANA HERNÁNDEZ GÓMEZ
Mexico

Download the paper version to play

Make your own free game from our game creator
Compete against your friends to see who gets the best score in this game
Make challenge

Top Games

 %
Anonymous
Anonymous
 %
%
%
You have exceeded the maximum number of games you can print with your current Plan.

To print as many games as you want, you need an Academic Plan or a Commercial Plan.

Get Academic Plan
Print your game
Costo y Prorrateo: Técnicas y Aplicaciones
 

Costo y Prorrateo: Técnicas y AplicacionesOnline version

Aprende técnicas de costos y su reparto

by DIANA HERNÁNDEZ GÓMEZ
1

Introducción a las técnicas de costos

Las técnicas de costos permiten asignar, controlar y analizar el gasto de una empresa para tomar decisiones eficientes.

2

Aplicación práctica de costos

Se aplican en producción, servicios y proyectos para determinar costos, fijar precios, evaluar rentabilidad y controlar desperdicios.

3

Diferencia: contabilidad financiera vs contabilidad de costos

Contabilidad financiera informa a externos; contabilidad de costos internaliza costos por producto, proceso y centro de costo.

4

Elementos del Costo

Los elementos del costo son materiales, mano de obra y costos indirectos, con frecuencia acompañados de gastos comerciales.

5

Materiales directos

Materiales directos se incorporan al producto y sus costos pueden identificarse fácilmente con la producción.

6

Mano de obra

Mano de obra directa: tiempo de trabajadores que convierte materiales en producto.

7

Costos indirectos

Costos indirectos no se asignan directamente: mantenimiento, energía, alquiler; requieren reparto.

8

Métodos de Prorrateo

Prorratear implica distribuir costos indirectos entre centros de costo usando bases como horas, machine-hours o costo primo.

9

Bases de reparto

Las bases comunes son horas de mano de obra, horas-máquina y costo primo para asignar costos indirectos.

10

Ejercicio resuelto de prorrateo

Ejemplo: distribuir 50,000 de costos indirectos entre Dept. A y B usando horas de mano de obra: A recibe 20,000; B, 30,000.
 
Are you sure you want to leave the page?

If you leave the page, you will lose your game progress.