CHAPTER_5-_Nayla[1] - CHAPTER 5 Activity-Based Costing and...

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CHAPTER 5 Activity-Based Costing and Activity-Based Management
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Background Los Factory Overhead se aplican en la producción de una forma sistemática racional, utilizando un tipo de promedio . Para esto existen varios métodos. Históricamente, las firmas producen una variedad limitada de bienes, de los cuales su costo indirecto es relativamente pequeño.
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Broad Averaging Asignar el overhead costs es sencillo: usar promedios generales para asignar los costos de manera uniforme, independientemente de la forma en que se produzcan. Peanut-butter Costing utilizar promedios generales para asignar costos de forma uniforme al cost object , aunque este lo utilice de forma NO uniforme. El resultado final: overcosting & undercosting
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Explain undercosting and overcosting of products and services.
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Undercosting and Overcosting Example Jose, Roberta, and Nancy order separate items for lunch. Jose’s order amounts to $14 Roberta’s order 30 Nancy’s order is 16 Total $60 What is the average cost per lunch?
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Undercosting and Overcosting Example $60 ÷ 3 = $20 Jose and Nancy are overcosted. Roberta is undercosted. The use of broad averages to allocate costs (aka peanut-butter costing) can lead to product-cost cross-subsidization.
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Over & Undercosting Overcosting un producto que consume un nivel bajo de recurso pero se le asigna un alto costo por unidad. Undercosting un producto que consume un nivel alto de recurso pero se le asigna un bajo costo por unidad.
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8 Reasons to Allocate costs There are many reasons for allocating costs to cost objects.
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9 Purposes of Cost Allocation 1. To provide information for economic decisions 2. To motivate managers and other employees 3. To justify costs or compute reimbursement 4. To measure income and assets for reporting to external parties
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Cross-subsidization El resultado de overcosting un producto y undercosting otro. El producto overcosted absorbe muchos costos, haciendo que parezca menos rentable de lo que es. El producto undercosted se queda con muy poco costo, lo que lo hace ver más rentable de lo que es.
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Simple Costing System
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Simple Costing Distribuye los costos indirectos utilizando una taza sencilla de costos indirectos (single indirect costs rate).
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