Actividad a nivel de unidad
actividad a nivel de unidad - Activities that relate to the number of units of output; each additional unit of production requires another activity
2 min de lectura
cost accounting
Cost Accounting
Costeo por procesos de promedio ponderado
costeo por procesos de promedio ponderado - A process costing technique where all units of production are assigned the same cost; determined by blending of curr...
2 min de lectura
cost accounting
Costeo variable
costeo variable - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contribution margin
2 min de lectura
financial reporting
cost accounting
Costo escalonado
costo escalonado - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
2 min de lectura
cost accounting
Costo estándar
costo estándar - A measure of what costs should be incurred to achieve the observed output
2 min de lectura
cost accounting
Costo relevante
costo relevante - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
2 min de lectura
cost accounting
Costo variable
costo variable - A per unit cost that is the same regardless of volume; total costo variable increases with volume increases
2 min de lectura
cost accounting
Costos fijos rastreables
costos fijos rastreables - Fixed costs that would not exist if the unit under evaluation ceased to exist
2 min de lectura
cost accounting
Costos indirectos subaplicados
costos indirectos subaplicados - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than anticipat...
2 min de lectura
cost accounting
Diagrama de dispersión
diagrama de dispersión - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
2 min de lectura
cost accounting
Gastos de venta y administración
SG&A - Selling, general, and administrative costs; the period costs of the business
2 min de lectura
cost accounting
Inductor de recursos
inductor de recursos - The concept that activities create the need for resources which will be consumed in the production process
2 min de lectura
cost accounting
Ingreso residual
ingreso residual - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -.....
2 min de lectura
financial reporting
cost accounting
+1
Método de identificación específica
método de identificación específica - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
2 min de lectura
cost accounting
Método de inventario al por menor
método de inventario al por menor - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages t...
2 min de lectura
cost accounting
Método de promedio ponderado
método de promedio ponderado - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration ...
2 min de lectura
cost accounting
Método escalonado de asignación de costos
método escalonado de asignación de costos - An allocation process whereby some service department costs may be assigned to other service departments as part of ...
2 min de lectura
cost accounting
Pasivo por garantía
pasivo por garantía - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
2 min de lectura
cost accounting
accounting fundamentals
Presupuesto de gastos de venta y administración
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 min de lectura
cost accounting
financial planning
Productos en proceso
productos en proceso - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufact...
2 min de lectura
cost accounting
Recurso
recurso - The elements consumed by activities and cost objects
2 min de lectura
cost accounting
Reemplazo
reemplazo - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 min de lectura
cost accounting
accounting fundamentals
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
2 min de lectura
cost accounting
Variación de eficiencia de costos indirectos variables
variación de eficiencia de costos indirectos variables - A variance that reflects the level of efficiency associated with the application of variable overhead t...
2 min de lectura
cost accounting
Variación de gasto de costos indirectos variables
variación de gasto de costos indirectos variables - A variance that reflects the difference between actual variable overhead and standard variable overhead asso...
2 min de lectura
cost accounting
Centro de beneficios
centro de beneficios - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
2 min de lectura
cost accounting
Costeo por procesos
costeo por procesos - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process that usually i...
2 min de lectura
cost accounting
Costo de oportunidad
costo de oportunidad - The cost of a foregone alternative; may include lost revenue
2 min de lectura
cost accounting
Costo del producto
costo del producto - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
2 min de lectura
cost accounting
Costo primo
costo primo - Product costs that are direct in nature; direct materials and direct labor
2 min de lectura
cost accounting
Costos del período
costos del período - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
2 min de lectura
cost accounting
Costos indirectos de fabricación
costos indirectos de fabricación - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
2 min de lectura
cost accounting
Costos indirectos sobreaplicados
costos indirectos sobreaplicados - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated fo...
2 min de lectura
cost accounting
Costos mixtos
costos mixtos - A cost that has both fixed and variable components
2 min de lectura
cost accounting
Estado de resultados de pasos múltiples
estado de resultados de pasos múltiples - A complex income statement with sections that segregate cost of goods sold calculations and other components of income...
2 min de lectura
financial reporting
cost accounting
Gastos operativos
gastos operativos - General expense category for selling and administrative costs
2 min de lectura
cost accounting
Método de mínimos cuadrados
método de mínimos cuadrados - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observati...
2 min de lectura
cost accounting
Método de promedio móvil
método de promedio móvil - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
2 min de lectura
cost accounting
Métodos de costeo por procesos
métodos de costeo por procesos - A product costing method particularly well suited to situations where production occurs in a continuous process; costs are pool...
2 min de lectura
cost accounting
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 min de lectura
cost accounting
accounting fundamentals
+1
Orden de requisición de materiales
orden de requisición de materiales - Form showing what material has been removed from the raw materials stock and put into production
2 min de lectura
cost accounting
Presupuesto de producción
presupuesto de producción - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 min de lectura
cost accounting
financial planning
Presupuesto maestro
presupuesto maestro - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, ma...
2 min de lectura
cost accounting
financial planning
Propiedad, planta y equipo
propiedad, planta y equipo - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 min de lectura
cost accounting
accounting fundamentals
Tasa de aplicación de costos indirectos
tasa de aplicación de costos indirectos - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimate...
2 min de lectura
cost accounting
Valor neto realizable
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
2 min de lectura
cost accounting
Agotamiento
agotamiento - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min de lectura
cost accounting
accounting fundamentals
Base depreciable
base depreciable - Cost minus salvage value; the amount of cost that will be allocated to the service life
2 min de lectura
cost accounting
Centro de inversión
centro de inversión - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that is d....
2 min de lectura
cost accounting
Costo fijo
costo fijo - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
2 min de lectura
cost accounting
Costo inventariable
costo inventariable - Product costs that attach to inventory
2 min de lectura
cost accounting
Costos directos
costos directos - A cost easily traced to a specific job; generally direct material and direct labor
2 min de lectura
cost accounting
Costos fijos discrecionales
costos fijos discrecionales - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad...
2 min de lectura
cost accounting
financial planning
Costos indirectos
costos indirectos - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
2 min de lectura
cost accounting
Depreciación
depreciación - The process used to allocate the cost of a long-lived property to the accounting periods benefited
2 min de lectura
cost accounting
Gastos
gastos - The costs incurred in producing revenues
2 min de lectura
cost accounting
Hoja de costos de trabajo
hoja de costos de trabajo - A document representing a compilation of cost data for a specific job
2 min de lectura
cost accounting
Inventario justo a tiempo
inventario justo a tiempo - Raw materials are received from supplies just as they are needed in the production process
2 min de lectura
cost accounting
Inversiones mantenidas hasta el vencimiento
inversiones mantenidas hasta el vencimiento - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized cost...
2 min de lectura
cost accounting
Material directo
material directo - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that.....
2 min de lectura
cost accounting
Mejoras en terrenos
mejoras en terrenos - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to better land
2 min de lectura
cost accounting
Menor valor entre costo y valor neto realizable
menor valor entre costo y valor neto realizable - To report inventory at the lower of its cost or net realizable value
2 min de lectura
cost accounting
Método alto-bajo
método alto-bajo - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the highest and lowest o.....
2 min de lectura
cost accounting
Método de costeo por órdenes de trabajo
método de costeo por órdenes de trabajo - A costing approach whereby actual labor and material is tracked for each job or product
2 min de lectura
cost accounting
Método de utilidad bruta
método de utilidad bruta - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sa...
2 min de lectura
cost accounting
Método directo/Asignación de costos de servicios
método directo/asignación de costos de servicios - An allocation process whereby service department costs are assigned directly to productive departments (compa...
2 min de lectura
cost accounting
Método PEPS (primeras entradas, primeras salidas)
método peps (primeras entradas, primeras salidas) - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to un...
2 min de lectura
cost accounting
Método UEPS (últimas entradas, primeras salidas)
método ueps (últimas entradas, primeras salidas) - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to ...
2 min de lectura
cost accounting
Plan de beneficios definidos
plan de beneficios definidos - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not kno...
2 min de lectura
cost accounting
Presupuesto de costos indirectos de fabricación
presupuesto de costos indirectos de fabricación - A budget that details the anticipated factory overhead, including calculations related to the allocation of su...
2 min de lectura
cost accounting
financial planning
Presupuesto de mano de obra directa
presupuesto de mano de obra directa - A budget that details expected direct labor needs, along with the related costs of labor
2 min de lectura
cost accounting
financial planning
Principio de costo histórico
principio de costo histórico - The concept that many transactions and events are to be measured and reported at acquisition cost
2 min de lectura
cost accounting
Productos terminados
productos terminados - Finished goods represent the cost of completed products awaiting sale to a customer
2 min de lectura
cost accounting
Utilidad bruta
utilidad bruta - A calculated amount corresponding to net sales minus cost of goods sold
2 min de lectura
cost accounting
Variación de gastos de costos indirectos fijos
variación de gastos de costos indirectos fijos - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 min de lectura
cost accounting
financial planning
Variación de volumen de costos indirectos fijos
variación de volumen de costos indirectos fijos - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to p...
2 min de lectura
cost accounting
financial planning
Análisis costo-volumen-utilidad
análisis costo-volumen-utilidad - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
2 min de lectura
cost accounting
Centro de costos
centro de costos - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has little...
2 min de lectura
cost accounting
Contabilidad de costos
contabilidad de costos - The process by which an organization's cost is collected, assigned, and interpreted
2 min de lectura
cost accounting
Controlador
controlador - The primary person responsible for the cost and managerial accounting functions
2 min de lectura
cost accounting
Costo de conversión
costo de conversión - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
2 min de lectura
cost accounting
Costo de productos fabricados
costo de productos fabricados - The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materials, di...
2 min de lectura
cost accounting
Costo de ventas
costo de ventas - The total cost attributed to units of inventory actually sold during a period
2 min de lectura
cost accounting
Estado de resultados por margen de contribución
estado de resultados por margen de contribución - An internal report that identifies each segment's controllable elements; the contribution margin, controllable...
2 min de lectura
cost accounting
Generador de costos
generador de costos - The factor that is viewed as causing costs to be incurred within an organization
2 min de lectura
cost accounting
Informe de costos de producción
informe de costos de producción - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
2 min de lectura
cost accounting
Margen de contribución
margen de contribución - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit...
2 min de lectura
cost accounting
Objeto de costo
objeto de costo - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
2 min de lectura
cost accounting
Supuesto de flujo de costos
supuesto de flujo de costos - An assumption about how costs are assigned to inventory in the accounting records
2 min de lectura
cost accounting
Costo fijo comprometido
costo fijo comprometido - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, p...
2 min de lectura
cost accounting
taxation
Costos fijos comunes
costos fijos comunes - Fixed costs that are incurred to support more than one business unit
2 min de lectura
cost accounting
Gastos de capital
gastos de capital - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount...
2 min de lectura
cost accounting
accounting fundamentals
Actividad a nivel de lote
actividad a nivel de lote - Activities that relate to each batch of production; independent of the number of units within that batch
2 min de lectura
cost accounting
Amortización
amortización - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min de lectura
cost accounting
accounting fundamentals
Costeo basado en actividades
costeo basado en actividades - (ABC) A costing system for situations where overhead is high and/or a variety of products are produced; costs are traced to activ...
2 min de lectura
cost accounting
Costeo basado en actividades (ABC)
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
2 min de lectura
cost accounting
Costeo por absorción
costeo por absorción - Also known as full costing -- a costing method where inventory absorbs direct costs and variable and fixed factory overhead
2 min de lectura
cost accounting
Grupo de costos de actividad
grupo de costos de actividad - The costs assigned to a particular activity
2 min de lectura
cost accounting
Mejora
mejora - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by...
2 min de lectura
cost accounting
accounting fundamentals
Método del costo amortizado
método del costo amortizado - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amortiz...
2 min de lectura
cost accounting
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