Tasa de asignación de costos a la empresa Dalavi del cantón El Guabo para el mes de julio del 2022.

Abstract

The cost allocation rate method allows equitable distribution of indirect manufacturing costs (CIF) of the elements to be studied. The objective of this deductive research with a qualitative and quantitative approach is to determine the value incurred by the CIF in the prime costs, by applying the cost allocation rate method for a correct division. The distribution of the elements of the cost is made that will determine the value incurred in each one, these are the raw material (PM), labor (MO) and the CIF incurred in this process. For its explanation, the bibliographic and quantitative review methods were applied, the same one that developed tables to determine the final values incurred in the manufacturing process of aluminum and glass articles, as well as the formula of the studied method. As a result, it was obtained that the company through what was applied knows the correct distribution rate for CIF, as well as the appropriate way to allocate its costs for the production of the good, considering elements such as rent, basic services, transportation and depreciation of machinery, since these are part of the CIF, taking into consideration the correct distribution of costs and adequate allocation rate, efficient production can be carried out in the following periods, in this way the company does not have losses due to not adequately identifying its cost elements, as well as not only recover your costs incurred in manufacturing.