Class notes
Tema 3 - model costos
- Course
- Institution
Apuntes tema 3 contabilidad analítica ADE
[Show more]
Seller
Follow
Christikuff
Content preview
TEMA 3 - MODELS DE COSTOS COMPLETS I PARCIALSFull Cost Industrial
• En el full cost industrial, tots els costos de producci s n absorbits pels productes.
• Cost complet = resultat (unitats venudes i unitats no venudes).
• Sota el full cost, els costos comercials i d’administració sempre es tracten com a despeses
del per ode i s'han de deduir dels ingressos que es produeixen.
Direct cost evolucionat
En el direct cost evolucionat,
• nom s els costos variables de producci s'assignen als productes.
• i l'estoc sense vendre es valora al cost variable de producci .
• Els costos xos de producci s n considerats un cost del per ode en qu es produeixen.
• Si s possible es distingeix entre costos xos directes i costos xos indirectes.
Arguments a favor del Full cost
• At s que tots els costos s n incorreguts per tal de crear un producte per a la seva venda, tots
els costos s’imputen al producte ns que estan disponibles per a ser venuts, cosa que assegura
una valoraci d’aquests productes m s realista.
• Els costos indirectes xos han de ser recuperats a trav s de les vendes si el negoci vol
sobreviure. Establir el valor de l‘inventari incloent tots els costos de producci encoratja una
pol tica de preus que cobreixi el cost total.
• Si els costos xos s n tractats com costos del per ode (com succeeix en direct cost
evolucionat) i hi ha un baix nivell d'activitat de vendes en un per ode, llavors es registra una
baixa rendibilitat o p rdues. Si hi ha un alt nivell d'activitat de venda hi haur un guany
relativament alt. El Full cost industrial suavitza les uctuacions mitjan ant el diferiment dels
èéí é í
fió fi èfió ó ó ó fi é ófi ó fl ó í óé í fi í èç ó à
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller Christikuff. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $7.53. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
66579 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now