Comparación entre los costos reales y estimados para la toma de decisions.

Abstract

The industry are companies dedicated to the transformation of raw materials into finished products, there are currently many companies of this type, but with different characteristics because they offer products that meet the needs of the consumer, in addition to this allowing greater development to the economy of a country because they are generating work and economic resources. In each production department for the elaboration of an elaborated product, a normal costing system is applied, including the production costs or costs of the product is the result of the application of primary materials (direct material), cost of materials with which it is made. the product as well as the wages paid to the production operators (direct labor) and to the sum of the additional payments for the indirect manufacturing costs, regardless of the cost system used, the adequate distribution of the indirect manufacturing costs (CIF ). Indirect manufacturing costs can be real when they have been applied in production, and estimated when they have been anticipated projections using a method that: is aimed at finding a suitable parameter to calculate the predetermined rate, and allows obtaining the indirect costs of manufacturing applied through a variation that could be a sub application or an over application at the time of its application, applying a methodology based on the units produced difference that would be adjusted in the cost of sale