Category: Diferencia entre metodo de costeo directo y absorbente

No se puede afirmar que el costeo directo sea mejor que el absorbente. Pero es innegable que conceptualmente alguno de ellos debe estar mal; los dos no pueden ser correctos porque no puede haber dos verdades, es decir, no podemos afirmar que un producto tiene dos diferentes costos.

El costeo variable tiene los mismos supuestos o limitaciones que comentaron en el modelo costo volumen utilidad:. El costeo variable tiene los mismos supuestos o limitaciones que el modelo de costo — volumen — utilidad:.

En el costeo directo todos los costos fijos se cargan a las cuentas de gastos. La contabilidad de costos nos ofrece varias opciones de costeo entre las cuales podemos citar:. Las empresas que utilizan como base los costos predeterminados por lo general prefieren el estimado. El costeo variable tiene os mismo supuestos o limitaciones que el modelos costo — volumen — utilidad:.

Los costos del producto son aquellos costos que pueden identificarse con y anexarse a los productos fabricados. Los costos del periodo son los que no pueden asociarse con los productos y que se cancelan durante el periodo en el cual se incurren. Los costos del periodo se definen de modo un tanto diferente bajo el sistema de costeo directo; es decir, son los costos de mantener un nivel dado de capacidad para producir y vender. Los costos del producto, por otra parte, son aquellos costos que son directamente responsables del rendimiento dentro de la estructura de una capacidad estipulada.

Suponiendo una capacidad fija para producir y vende, las utilidades a corto plazo aumentan o diminuyen como consecuencia de las fluctuaciones de los costos variables, cambios de los precios de venta, y cambios de volumen y de la mezcla de productos que se vende. Aunque no se puede esperar que los costos del periodo cambien en el corto plazo, muchos de ellos son programados o presupuestados por adelantado.

El sistema de costeo directo proporciona datos valiosos para la toma de decisiones a corto plazo. En tese tipo de decisiones, los costos del periodo no son pertinentes.

En las decisiones para comprar o hacer, se compara el costo marginal de hacer el producto y el costo de comprarlo. Si existe capacidad de desuso u otros recursos que no pueden utilizarse de otra manera, sus costos no son pertinente en las decisiones para comprar o hacer. Y los datos que han servido como base para esta grafica son los siguientes. Se supone que los costos unitarios de los inventarios iniciales son iguales a los actuales costos unitarios.

Aquellos costos que permanecen iguales en total, es decir, los costos del periodo, deben excluirse del costo unitario a corto plazo.

Costeo variable y absorbente. Análisis y aplicación de ejercicios

El objetivo de ese equipo de trabajo fue:. Es importante aclarar que para ventas en el mercado nacional o local esta autorizado el costeo variable. Articulo A. Graw Hill, ed. Mc Graw Hill, ed. Prentice Hall Hispanoamericana, ed. Historia de la contabilidad. Comparaciones de la contabilidadDicho lo anterior, Davidson, nos muestra la diferencia entre conceptos de costeo directo y costeo variable. Se usa con frecuencia como un sistema de informes internos de la gerencia. Se recomienda su uso en informes externos.

Sin embargo, pueden necesitar que se les juste al costeo absorbente para estar de acuerdo con los principios de contabilidad generalmente aceptados". Ventajas del sistema de costeo absorbente. Charles T. En el libro "Contabilidad de Costos, un enfoque gerencial" encontramos este ejemplo ilustrativo:. El Estado de Resultados por el costeo absorbente determina una cifra intermedia de ingresos denominada Utilidad Bruta, la cual refleja la diferencia entre las ventas y los costos de ventas fijos y variables.

Gastos por cuentas Malas. Por lo tanto:. Esto es debido a que las ventas contienen a los datos anteriores, pues de ellas se parte para resolver el estado de resultados. La empresa Fiasco fabrica y vende equipos para incendio.

diferencia entre metodo de costeo directo y absorbente

Los datos que arrojan son los siguientes:. Se requiere preparar Estados de resultados utilizando costeo absorbente para los accionistas y costeo variable para los gerentes de manera comparativa. Historia de la contabilidad. Comparaciones de la contabilidad Reconocimiento de los ingresos. Momento del reconocimiento del ingreso. Bases para el reconoci El contador. La moral y la etica. La administracion. Contabilidad gerencial y finanzas de la empresa. El presente trab Ver mas trabajos de Contabilidad.

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Costeo absorbente-y-directo.

diferencia entre metodo de costeo directo y absorbente

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diferencia entre metodo de costeo directo y absorbente

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Costeo Absorbente

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Análisis comparativo entre el costeo directo y el costeo absorbente

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diferencia entre metodo de costeo directo y absorbente

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