diferenciación en la determinación de los costos de un comerciante y un industrial

obtenga diferenciación en la determinación de los costos de un comerciante y un industrial de este sitio.

Diferencias en la determinación de los costos de las empresas: comercial, industrial y servicios

Elementos del costo y clasificación de los costos, Temas de Administración - Organización y toma de decisiones, Contabilidad agropecuaria – ganadera, Planificación financiera (Administración financiera – Costos), Contabilidad de Costos, Costos por Procesos, Estados Financieros (Costos), Temas de Matemática Financiera, Contabilidad de costos, Contabilidad Bancaria

Diferencias en la determinación de los costos de las empresas: comercial, industrial y servicios

El Comerciante adquiere las mercaderías y las vende en las mismas condiciones, aparte de que en ocasiones le da mayor presentación, generalmente por medio de envolturas; pero en todo caso su control no es complicado, porque lo que revende no sufre modificación alguna.

El Industrial, adquiere materia prima y/o material directo y otros insumes para transformar en un producto diferente. Todas las operaciones que realiza el industrial, desde la adquisición del material hasta obtener otro producto, son el objeto de estudio en este volumen.

Por otro lado, el Comerciante conoce de inmediato el costo de mercadería sujeto a la venta, estando supeditada en gran parte a su habilidad para vender los productos; en cambio el Industrial tiene regulada su utilidad por la capacidad que posea para producir y vender los artículos que manufactura.

Las empresas de Servicios, son aquellas que sirven de intermediario entre el espacio y el tiempo (de transporte); sirven de intermediario en las necesidades de la comunidad (servicios públicos), etc.

Por tanto, el tratamiento contable por las diferencias mencionadas no son iguales como se puede observar en la lámina Nº 1-1.

Para reflejar en forma objetiva las diferencias que existe entre una empresa Comercial e Industrial a continuación se presenta el Estado de Resultados:

contabilidad de costos

.

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La Empresa Industrial “SABORES” Fabricante de productos lácteos.

En la solución del ejercicio exponemos:

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Caso Práctico - Costos

Los siguientes datos fueron proporcionados por la Empresa Industrial "EL PALMAR" SA correspondiente al mes de marzo del año 2010:

En el supuesto de que la empresa utiliza el sistema de costos incompletos, formule los siguientes estados financieros al 31-03-10:

a. Estado del Costo del Material Utilizado

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Es un estado financiero secundario que muestra el movimiento del costo de las unidades terminadas y vendidas durante un periodo determinado. Es dinámico porque refleja actividad y muestra un resultado final al cabo de una fecha específica.

Su formato es el siguiente:

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fuente : www.solocontabilidad.com

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Diferencia En La Determinación De Los Costos De Un...

Diferencia en la determinación de los costos de un comerciante y un industrial. Comerciante: adquiere los artículos objetos de la venta en cierto estado,...

Diferencia En La Determinación De Los Costos De Un Comerciante y Un Industrial.

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Diferencia en la determinación de los costos de un comerciante y un industrial.

Comerciante: adquiere los artículos objetos de la venta en cierto estado, para venderlos en las mismas condiciones, aparte de que en ocasiones le da mayor presentación al artículo.

Industrial: compra materia prima, misma que va a transformar en artículo diferente dispuesto para la venta.

En el estado del comerciante el costo de la adquisición de la mercancía vendida, en cambio el industrial obtiene el costo de producción incurrido.

Estado de resultados

Comerciante

Ventas netas $26 500

Menos: costo de adquisición de la materia vendida:

Inventario inicial: $5 000

Más: compras de merc. $20 000

Gastos/Compras $1 500

- Costo unitario de producción.

Se conoce como costo unitario al valor de un artículo en particular.

Los objetivos son los siguientes:

- Valuar los inventarios de productos terminados y en proceso.

- Conocer el costo de producción de los artículos venidos.

- Tener base de cálculo en la fijación de precio de venta, y así poder terminar el margen de utilidad probable.

Componentes del costo unitario.

Materia prima, directa, obra de mano directa y gastos indirectos.

Cargos directos: aquellos elementos que completan ser identificados en cuanto a su cantidad y valor, en cada unidad producida.

Cargos indirectos:

Aquellos elementos que completan el artículo producido y cuya cantidad y valor no es posible precisar dentro de cada unidad elaborada.

Se tienen como cargos directos las materias primas principales.

Diferencia entre “costo” y “gasto”

Costo: es una inversión recuperable generalmente se presenta en el activo.

Gasto: es un desembolso no recuperable, que se aplica directamente en resultados.

Los costos en la contabilidad

Son los costos “reales” históricos o de una inversión, dentro del proceso productivo representa las unidades técnicas medidas en dinero.

Objetivos de la contabilidad de costos.

Fijación de precios de venta, normas o políticas de operación o explotación,

fuente : www.monografias.com