Tratamiento contable de los costos indirectos en la prestación de servicios de mecánica automotriz.

Abstract

When starting this work, it should be indicated that the indirect costs reach the total cost affecting the products and services that a company sells, due to their nature they cannot be assigned, measured, much less contemplated directly in the budget or at a certain stage. productive. For these reasons, the objective of the study is to describe the methodology of the accounting treatment of indirect costs in the provision of AUTOPONY automotive mechanic services, for which a mixed study was proposed as a methodology, since through bibliographic sources it will be possible to know The criteria of various authors and the resolution of the practical case helped to have a better understanding and a correct classification of indirect costs. In this way, with the data that was established, it was possible to know costs and expenses according to the indirect materials and labor of an automotive mechanic company, concluding that accounting is a management tool that allows making the best decisions within a company.