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EJEMPLO PRÁCTICA 9
Para este punto es más fácil, ya tenemos todos los datos, sustituimos:
Fixed cost: $300
UCM= $15
TNP= $6,000
Units required to earn the target net profit de $6,000= 300 + 6,000 / 15 = 6,300/ 15= 420
UNIDADES A VENDER PARA OBTENER UNA GANACIA DE $6,000 PESOS.
ACTIVITY BASED COSTING SYSTEM
A technique to allocate indirect cost to cost objects based on activities that cause the cost to
occur. It is more accurate than traditional cost allocation.
Cost driver: A cost driver is a factor that creates or drives the cost of the activity. Cost drivers
are the direct cause of business expenses. A cost driver is any activity that triggers a cost
of something else.
INFORMACIÓN ADICIONAL
Esta información es indispensable para determinar el precio por unidad, por que nos habla de
requerimientos específicos para cada producto
COMENZAMOS A CALCULAR, PROCEDIMIENTO:
PRIMER PASO: ACTIVITY RATE/POOL para cada actividad, usamos la información dada:
OBTENEMOS QUE CADA HORA POR USAR LA MAQUINARIA NOS CUESTA $50
DOLARES.
SEGUNDO PASO Y TERCER PASO: Ahora recordamos que la información adicional,
para determinar el costo de esa actividad para cada producto por unidad
• Each odd requires 4 machine hours, whereas each end requires 1 machine hour.
Por lo tanto, si requerimos 4 horas para los odds (4 hrs x $50 /hr) = $200 Machine Related
Cost of making one odd
Y si ends requiere de una hora (1 hr x $50 /hr) = $50 Machine Related Cost of making one odd
TRADITIONAL COSTING
Calculation of a predetermined overhead rate (POR)
POR= Budget amount of manufacturing overhead for the year/ budgeted amount of cost driver
for the year.
EJEMPLO CON LA PRÁCTICA 18.
INFO:
Quality Devices Company manufactures a product that is available in both: a
deluxe model and a regular model. (PRODUCE UN PRODUCTO EN DOS
LINEAS, REGULAR Y DELUXE)
Manufacturing overhead is assigned to products on the basis of direct labor-
hours. For the current year, the company has estimated that it will incur
$6,000,000 in manufacturing overhead cost. (EL TOTAL DE MOH
PRESUPUESTADO PARA TODAS LAS ACTIVIDADES ES 6 MILLONES)
And produce 15,000 units of the deluxe model and 120,000 units of the regular
model. (UNIDADES A PRODUCIR)
The deluxe model requires 1.6 hours of direct labor time per unit, and the regular
model requires 0.8 hours. (HORAS DE DIRECT LABOR PARA CADA LINEA
DE PRODUCTO)