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.

Downloads

Download data is not yet available.

Downloads

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

The undersigned authors declare that the article submitted to the journal Scientia et Technica is an original work and that all its content is free of third-party copyright restrictions or has the corresponding authorizations. Consequently, the authors assume responsibility for any litigation or claim related to intellectual property rights, releasing the Technological University of Pereira and the journal Scientia et Technica from any liability.

If the submitted work is accepted for publication, the authors retain copyright to the article and grant the journal Scientia et Technica the right of first publication, as well as a non-exclusive, perpetual license to reproduce, edit, distribute, display, and publicly communicate the article in any medium or format, including print, electronic, databases, repositories, the Internet, or other scientific dissemination systems. The authors agree that the article will be published in open access and distributed under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0).

The journal Scientia will respect in all cases the moral rights of the authors, in accordance with the provisions of article 30 of Law 23 of 1982 of the Republic of Colombia, recognizing the authorship of the work, the right to integrity and the right of disclosure, which are inalienable and non-waivable.