Cálculo de la tasa predeterminada de los costos indirectos de fabricación, caso: "Textil Nardys".

Abstract

The development of the present case study will allow the predetermined rate to be calculated, the same that for its calculation it should be know that this occurs through cost accounting or a costing system where Indirect Manufacturing Costs are distributed, in this case being a textile factory, the calculation of the predetermined rate will be carried out by means of direct labor hours. The case begins through the development of the theoretical statements of cost accounting, costs, expenses, indirect manufacturing costs, allocation base, predetermined rate which is the root of the study, and then can develop the specific formula for the determination of labor hours which will be in dollars. Textile companies recognize indirect manufacturing costs as the costs that must be covered by the factory for the manufacture of products, quite apart from indirect labor and materials, this is where the process for determining the default rate. It should be borne in mind that, when making a good calculation of it, it will be possible to make the appropriate and correct decisions for the good of the company and in this way it can continue to be in the market and can even become a company Leader in your area.