Summary

Summary

This work contains basically a theoretical and application costs for production orders: elements of cost (MD, MOD, CIF), special situations Manpower (social benefits, holidays worked,overtime, idle time), manufacturing overhead costs, production orders, units damaged, defective, waste and scrap.
The primary purpose of a cost accounting system is to collect data related to the cost ofproducing each unit of production.

The control of production costs allows management to obtain information and take actions to reduce costs, for example, using a substitute material, offering anew product design without compromising the quality, but if the amount of material used, modifying wage systems to reduce idle labor costs the same, installing equipment to increase production orreplace obsolete equipment, properly controlling purchases and outgoing materials and supplies to reduce waste.

Making a good or service involves the use of materials, labor and manufacturing overheadcosts.

Represent the main cost element in the development of a product, they are subject to process and make finished products with the addition of labor and manufacturing overhead costs.

Arethose used in the manufacture of a product, but are not easily identifiable and are included as part of manufacturing overhead costs.

A purchase order is a written request to a supplier, originatedfrom a request or need for materials and supplies.

Social benefits are the additional money to wage the employer must recognize a worker connected with employment contract for his services. Premiumservices.
In those days, the workers who serve, receive the salary simple.
The mark corresponds to 35% of ordinary time.

If extra time is at night, the surcharge will be 75% of ordinary time. Extratime Sunday and holiday daytimeThey can be found if you work an extra hour day Sunday or holiday, in which case the surcharge will be 100% which corresponds to 75% surcharge to be Sunday but the...