La distribución de costos indirectos de fabricación, factor clave al costear productos


Authors

  • Leonel Arias Montoya
  • Liliana Margarita Portilla de Arias
  • Sergio Augusto Fernández Henao

DOI:

https://doi.org/10.22517/23447214.329

Abstract

El costo de producción o costo del producto es el resultado de sumar el valor de los materiales consumidos (material directo), los salarios pagados a los operarios de producción (mano de obra directa) y la suma de los pagos realizados o causados correspondientes a todas las actividades adicionales necesarias para elaborar ese producto o servicio (costos indirectos de fabricación). Independientemente del sistema de costeo utilizado, la distribución adecuada de los costos indirectos de fabricación (CIF), repercute directamente en el valor asignado al producto, por esta razón se debe prestar la debida atención al procedimiento de asignación realizado.

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Published

2010-08-31

How to Cite

Arias Montoya, L., Portilla de Arias, L. M., & Fernández Henao, S. A. (2010). La distribución de costos indirectos de fabricación, factor clave al costear productos. Scientia Et Technica, 2(45), 79–84. https://doi.org/10.22517/23447214.329

Issue

Vol. 2 No. 45 (2010)

Section

Industrial

License

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