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2.3 Elementos del costo: materia prima, mano de obra y gastos indirectos

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2.3 Elementos del costo: materia prima, mano de obra y gastos indirectos

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Desafía tus conocimientos de MP, MOD y GIF

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EDUCACIÓN CONTINUA
EDUCACIÓN CONTINUA
Mexico

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2.3 Elementos del costo: materia prima, mano de obra y gastos indirectos
 

2.3 Elementos del costo: materia prima, mano de obra y gastos indirectosOnline version

Desafía tus conocimientos de MP, MOD y GIF

by EDUCACIÓN CONTINUA
1

¿Cuál opción describe mejor la materia prima directa?

2

La mano de obra directa es:

3

¿Cuál es un ejemplo típico de gasto indirecto de fabricación (GIF)?

4

¿Cuál de los siguientes no pertenece a GIF?

5

En el caso “Playeras Sur”, el costo total del lote es:

6

En el mismo caso, el costo unitario es:

7

¿Por qué es importante separar correctamente MP, MOD y GIF?

8

¿Cuáles decisiones se benefician directamente del análisis por elementos del costo?

Escoge una o varias respuestas

Explicación

La MPD se incorpora al producto y puede rastrearse por unidad.

La MOD es el trabajo directamente relacionado con la producción.

GIF son costos necesarios para producir pero no asignables por unidad.

La harina por unidad se asigna directamente al producto, no es GIF.

2,800 + 1,500 + 1,200 = 5,500.

5,500 ÷ 100 = 55.

La separación facilita análisis y decisiones internas.

El análisis de costos apoya decisiones internas como precios y rentabilidad.

 
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