Importancia de la distribución de los CIF para establecer los márgenes de contribución en la empresa de producción.

Abstract

The purpose of the case study is to demonstrate the different criteria that are used in the application of indirect manufacturing costs in the orders or products that the industry produces and at the same time their distribution to determine the contribution margins that the company expects to obtain. , taking into account that, depending on their nature, they cannot always be accurately measured or valued; therefore, they cannot be assigned exactly to a single unit of the product; The methodology in this case study is descriptive with a quantitative and non-experimental approach supported by accounting tools for problem solving; to obtain the results, criteria or bases of distribution of indirect costs were used; whose conclusion derives from the unit cost of production and the variation in the contribution margins of the products, where it was possible to determine that the most appropriate according to our practical work was the criterion of direct labor hours.