Contabilidad de costos

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  • Publicado: 30 de septiembre de 2010
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INVESTIGATION’S WORK
This work will be to the last 40%; you should surrender inform singular and handmade (non computer), in maximum two pages on which it is the problem and what you should made before the situation presented in the TAC. This word must be given the day of presentation of exercise 9. The final topic “As helps” it is not the solution of this case, but it serves you as base.TELEVISIONS’S ASSEMBLER OF COLOMBIA (TAC)
Harvey Cifuentes, Industrial Engineering graduate of the ECCI, who work in the TAC since one month ago, in the production’s area of the TAC; Luis Garcia, Company’s Manager, after reviewing her curriculum called him to request him that revised her accounting system of Costs, because he worried about three aspects mainly:
1. Their adaptation for the costcontrol.
2. Their accuracy to determine the cost of the products.
3. The utility of the data that provided to judge the performance of those responsible for all the departments of the company.
TAC is a small company that gave components for televisions; it competed with base in price to the big makers of Televisions. Until the moment it had been able to compete with success concentrating onthe production of special components but of little sale volume that didn't allow the big competitors to end up having economies of scale.
Cifuentes began this mission very motivated, he studied the system of costs in the department of LCDs that represented near of 60% of the current sales. This department had 5 divisions: proves of components, line of screens, digital line, adjust of parts andpacking.
The supporting division of components carried out the test of operation of all the components that required the other 4 divisions; the line of screens took charge of enlisting the screens and connections so that the guide sucked it and it took it to the following division; the digital line took charge of installing the visible part of the television, except the screen, the adjustingdivision of parts took charge of to assemble and to adjust the remaining parts of the television and the packing division took charge of to pack each television and to mark it with its corresponding trazabilidad.
The televisions of plasm and LCDs went by the 5 divisions, while the televisions of previous technology just went for 4 or three depending on the type.
The studies of Cifuentes according tothe annual data that he obtained of the department of Accounting showed that, excepting the cost of the materials, the whole attribution of costs of the televisions was made with base in an unique rate based on the hours of direct manpower. This unique rate included the direct manpower and the manufacturing indirect Costs. They were assigned according to the hours worked in each lot and they werewritten down in the order, these hours they multiplied for the rate and they were assigned to each lot according to the following chart.
It appraises only of direct manpower and manufacturing indirect costs with base in hours of manpower:
MANPOWER DIRECT | HOURS | PESOS |
Proves of Components | 2.530 | 32.421.600 |
Line of Screens | 2.150 | 22.769.600 |
Digital line | 7.680 |116.660.000 |
Adjust of parts | 3.710 | 49.369.600 |
Packings | 15.360 | 175.069.800 |
Total direct Manpower | 31.430 | 396.290.600 |
Manufacturing Indirect costs | | 654.719.100 |
Total | | 1.051.09.700 |
It appraises horaria | | 33.440 |
Once Cifuentes analyzed was that the level of efficiency varied of a division to other, then he said that each division shouldhave its own rate hourly of direct manpower apart from the rate hourly of the manufacturing indirect costs, for that, the company should multiply the overturned hours of a division in a lot for the rate hourly of the same one, this way in all the divisions, then the cost of the material ones was added and the cost of each lot was obtained this way; some manufacturing indirect costs as the wages...
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