Sub y sobre aplicación de los costos indirectos de producción aplicados a la empresa Florida S.A.

Abstract

The objective of the research is to establish the accounting records corresponding to a favorable variation resulting from the production carried out in the company “La Florida” S.A, to identify the accounts that will suffer distortions due to the differences caused by the failures of the cost estimates indirect, as provided in the research sources. The study has a quantitative approach; the accounting treatment information was obtained from the cost accounting books. In the research results, it was observed that in the entities belonging to the industrial sector, they perform the respective allocation of the indirect manufacturing costs for a given period by means of the predetermined rate for the CIF and that at the end of the cycle these values will be compared with the CIF actual production evidencing with it a sub-application or over-.application thereof, causing a loss due to increases in the cost of sale or a profit for the company due to decrease of the aforementioned item with respect to operating profit, to in turn, the respective closing of the aforementioned variations must be made before the preparation and presentation of the Statement of Production and Sales Costs.