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Métodos de prorrateo

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Métodos de prorrateo

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About this activity

Guía rápida sobre métodos de prorrateo

Created by

DIANA HERNÁNDEZ GÓMEZ
DIANA HERNÁNDEZ GÓMEZ
Mexico

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Métodos de prorrateo
 

Métodos de prorrateoOnline version

Guía rápida sobre métodos de prorrateo

by DIANA HERNÁNDEZ GÓMEZ
1

Introducción al prorrateo

El prorrateo distribuye costos o ingresos entre proyectos, departamentos o periodos de forma justa y razonable.

2

Cuándo aplicar prorrateo

Se aplica cuando unos costos comunes afectan a varias unidades o cuando no se puede asignar de forma directa.

3

Método por horas de uso

Distribuye costos según las horas de uso de cada unidad. Ideal para servicios compartidos y maquinaria.

4

Método por ingresos

Prorratea por ingresos generados por cada unidad, útil en campañas o productos que geran distinto volumen.

5

Método por unidades

Asignación basada en número de unidades producidas o vendidas. Simple y directa para producción.

6

Método por costo directo

Distribuye costos en función de costos directos asociados a cada área o producto.

7

Método por consumo

Prorratea según consumo de recursos como electricidad, agua o consumibles por unidad.

8

Prorrateo de costos indirectos

Asigna costos indirectos usando un ratio base, como horas, ingresos o ubicación física.

9

Ejemplo práctico

Si un costo indirecto es 12.000 y se reparte por tres proyectos según horas: 40, 30 y 30. Cada uno recibe 4.800, 3.600 y 3.600.

10

Ventajas y consideraciones

Ventajas: simplicidad y equidad. Consideraciones: elegir base razonable y revisar periódicamente para evitar sesgos.
 
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