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Costos por procesos en producción continua

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Costos por procesos en producción continua

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Costo por etapas en producción masiva

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GENESIS SARAI HERNANDEZ PECH
GENESIS SARAI HERNANDEZ PECH
Mexico

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Costos por procesos en producción continua
 

Costos por procesos en producción continuaOnline version

Costo por etapas en producción masiva

by GENESIS SARAI HERNANDEZ PECH
1

Es eficaz para producción masiva y permite controlar costos por proceso y ayudar a fijar precios.

2

Es ideal cuando todos los productos son diferentes o únicos.

3

Se considera materia prima, mano de obra y gastos indirectos en cada proceso.

4

La producción por procesos se aplica solo a productos artesanales de baja cantidad.

5

En cada proceso no se suman costos, solo se registran en un libro mayor.

6

La producción suele ser continua y homogénea, con costo promedio por unidad.

7

El costo total no se puede estimar hasta terminar toda la cadena de procesos.

8

El sistema de costos por procesos acumula costos por departamentos o procesos, no por producto individual.

9

Se identifica el costo de cada unidad de forma exacta al final de cada proceso.

10

En cada proceso se añaden costos y se transfieren al siguiente proceso hasta obtener el costo total del producto.

 
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