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Test: Costos Indirectos

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Test: Costos Indirectos

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Evaluación de costos indirectos

Created by

Fernanda Vargas
Fernanda Vargas
Ecuador

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Test: Costos Indirectos
 

Test: Costos IndirectosOnline version

Evaluación de costos indirectos

by Fernanda Vargas
1

¿Qué son costos indirectos en la contabilidad de costos?

2

¿Cuál es un ejemplo típico de costo indirecto?

3

¿Qué método se usa para asignar costos indirectos a productos?

4

¿Cuál es la diferencia entre costos fijos y variables en indirectos?

5

¿Qué indica un costo indirecto por unidad?

6

¿Qué función cumple el criterio de absorción de costos?

7

¿Qué diferencia hay entre costos indirectos de fabricación y de administración?

8

¿Qué es un overhead rate (tasa de costos indirectos)?

9

¿Qué impacto tiene una sobrecarga de costos indirectos en el precio?

10

¿Qué utilidad tiene el análisis de costos indirectos para la toma de decisiones?

Explicación

Los indirectos no se asignan a un lote específico y requieren prorrateo.

La depreciación no se identifica a un pedido concreto.

Se utiliza un factor de asignación como horas máquina o mano de obra indirecta.

Los indirectos pueden ser fijos o variables según el comportamiento.

Permite calcular el costo total asignado por unidad.

La absorción distribuye costos de fabricación a los productos.

La clasificación depende de la función de la empresa.

Es el coeficiente de distribución de overhead.

Una mayor asignación de indirectos eleva el costo y potencialmente el precio.

Conocer indirectos facilita decisiones de producción y precio.

 
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