Contabilización de la sub o sobreaplicación los CIF en una empresa que emplea el sistema de ordenes de producción.

Abstract

The research carried out aims as a central objective to make a comparison between the real CIF and the estimated CIF incurred by the company El Altiplano S.A. establish the variance, and determine whether there was an under- or over-allocation of manufacturing overhead. And make the respective accounting, taking direct labor hours as the basis for calculating the default rate of the CIF. The study has a quantitative approach reinforced with bibliographic review techniques of scientific articles. Once the comparison in the variations is made, the result is an overapplication of the CIF, the variation is not significantly large, so the final result is not affected and it is not included in the price, however it is necessary and the implementation of a cost allocation system, the most used being the ABC system and this adapts to the needs of the company in its production processes.