Determinación del costo unitario en compras y tratamiento del sobre/sub - aplicación en la empresa Bañolim S.A.

Abstract

The purpose of this research focused on identifying acquisition costs, determining the unit cost on purchase and processing costs over and under applied company Bañolim SA, through analysis or implementation of the international standard accounting No. 2 and literature searches, with the purpose of assessing raw material inventory, namely the existence of variations, or sub favorable or unfavorable price regarding the difference between the applied cost and actual cost applications. The research methodology used was literature-descriptive with quantitative approach based on the International Accounting Standard No. 2. The cost of acquisition, inventory valuation, treatment costs over / under applied and determination unit price was analyzed to purchase, according to the characteristics obtained as a result an unfavorable change in the price or sub implementation costs, which inferred in the cost of acquisition and thus within the production process affecting the valuation of inventories as a result of the application of standard costs in the purchase price of the materials which affects the cost of production.