La adecuada base de asignación en el cálculo de la tasa predeterminada de los costos indirectos de fabricación.

Abstract

The correct treatment of costs enables companies to remain in the market through products that can compete with others when they are in the systems with quality. In organizations, indirect manufacturing costs, being difficult to assign to a particular product, are in need of an allocation base that approximates their context, for this reason the objective of this research work It is to determine the appropriate allocation base in the calculation of the predetermined rate of indirect manufacturing costs through theoretical argumentation and the resolution of the proposed case study for the appropriate management decision making. The methodology used is of the documentary, exploratory and descriptive type of deductive-inductive nature that goes from the general to the particular, because the predetermined rate of indirect manufacturing costs is calculated, and the theoretical foundation of knowledge related to topic The predetermined rate of indirect manufacturing costs provides a methodological working tool for the cost system used by an entity, the precise quality for evaluation and decision making that strengthens the economic-financial management of an organization.