Costos fijos del mes De produccin 4. Costeo Directo Estado de resultados Ventas costo var iable producc inv inic prod term produccion inv final prod term costo de artic vendidos de operacin total variables margen de contribucion Costos fijos de produccion de operacin Total fijos Utilidad de operacion. Learn more about Scribd Membership Home. Much more than documents. Discover everything Scribd has to offer, including books and audiobooks from major publishers.
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ISSN The three basic factors to keep in mind when determining the price of goods or services are clients, costs and competition. Cost-Plus Accounting makes use of a general formula that adds a profit margin or markup to the basic cost as a point of departure for subsequent price determination. Many different costs whether costs of production or overall costs can be used as the basic cost to which the cost-plus-margin formula is applied. The price is subsequently modified in accordance with the response of clients and competitors.
At the present time, the most widely used price-determining mechanism is Target Cost. One first determines the unit price that clients are willing to pay for a given good or service. Then a target operating profit is subtracted from the unit price in order to determine the target cost. The firm then faces the challenge of meeting this target cost through ongoing improvements and value engineering. All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License.
Services on Demand Article. Spanish pdf Article in xml format Article references How to cite this article Automatic translation Send this article by e-mail. Calle 18 No. How to cite this article.
Contabilidad de costos
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Costeo Directo y Absorbente
Ejercicio Costeo Directo Y Absorbente Ejemplo.doc