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METODOS DE ANALISIS DE PRODUCCION

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IDENTIFICAR PALABRAS CLAVE DEL CONCEPTOS RELACIONADOS CON LOS ANALISIS DE PRODUCCION

Created by

beatriz vizcarra
beatriz vizcarra
Mexico

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METODOS DE ANALISIS DE PRODUCCIONOnline version

IDENTIFICAR PALABRAS CLAVE DEL CONCEPTOS RELACIONADOS CON LOS ANALISIS DE PRODUCCION

by beatriz vizcarra
1

El de Análisis de es una que permite la de los procesos de o generación de de una organización . Para ustedes , como futuros contadores públicos , este análisis es el puente de unión entre la pura ( / piso ) y los estados , permitiendo transformar o minutos de servicio en .

2

Para efecto de estudio de este aprendizaje esperado solo veremos dos metodos de analisis : Analisis de y Analisis de .
Etapa de Analisis de Costo : busca , y asignar cada recurso invertido en el proceso productivo . Su objetivo no es solo saber cuánto costó algo , sino determinar la del y detectar contra el . Como auditores o controladores de gestión , deben estructurar este análisis bajo tres pilares fundamentales : MATERIA PRIMA DIRECTA , MANO DE DIRECTA Y COSTOS INDIRECTOS DE FABRICACION .

3

Clasificación y Control de los Elementos del CostoMateria
Prima Directa ( MPD ) : Monitorear y . Un en el costo de MPD puede deberse a del o a en las ( desperdicio ) .

Mano de Obra Directa ( MOD ) : Evaluar la relación entre pagadas y horas ( tiempo improductivo por de máquina o falta de ) .

Costos Indirectos de Fabricación ( CIF ) : El verdadero reto contable . Requiere elegir una base de ( dirección ) adecuada ( ej . horas , horas MOD ) para no distorsionar el costo unitario .

 
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