COSTO FIJO Fixed Cost:

Cost that does not vary with changes in the level of production. These are but production costs

is equal to zero.

COSTO ACTUAL Actual Cost:

The product costs are recorded only when they are incurred.

COSTO UNITARIO Unit Cost:

Total cost of goods and services divided by the number of units produced, sold, number

Works or projects, expressed based on specific unit of measure.

ndirect Cost of Manufacture:

Expenditures that cannot be identified with the production of specific goods or services, but

Yes they constitute a cost applicable to production in general. They are used to accumulate material

Indirect, the indirect labor and all other indirect costs.

Manufacturing Fixed Indirect Costs:

The total indirect costs of production that remains constant within a relevant range

Production, regardless of changing levels of production within that range. The

Fixed indirect manufacturing costs per unit will vary at different levels of production. Expenditure

Selling, general and administrative costs for the period are not included in the indirect costs

manufacture.

Indirect Costs Manufacturing Variables:

Entirely they vary in direct proportion production units, but remain

constant per unit. The larger the set of units produced, the higher the total

Variable manufacturing overhead costs. Cousins costs:

Those costs that relate directly to the manufacture of a product, are the costs of

direct raw material and direct labor.

Variable Costs:

Costs that vary in total directly to changes in the volume ratio and whose cost

unit remains constant within the relevant range, the higher the production, sale or provision of

service, greater variable cost.

Production department:

Department where it carries out the conversion or transformation.

Services Department:

It provides benefits to production departments and service departments.

Departmentalization:

During the administrative analysis deals with analyzing and divide the work as a whole,

establishing levels of specialization and complexity of all parts or components

and giving work to figure chart.

Sales discounts:

See Clearance Sales.

Waste:

Raw materials left over after production and have no further use or resale value.

You may incur additional costs to remove.

Abnormal deterioration:

Any impairment in excess of what is considered normal for a given production process.

Abnormal deterioration is considered to be controllable by personnel or production line with

often the result of inefficient operations, so must be loss.

Normal deterioration:

Deterioration can be expected in a process of efficient production and acceptance range it depends

of company policies or the requirements of external agencies.

Return on Sales:

Occur when a customer decides for whatever reason, give up some of the goods were sold him,

in this case those refunds should be managed in a separate account and not charged directly to

account sales or operating income, as applicable.

Average costs:

Spending ordinarily applied in each of the stages of production of a company.

General and Administrative Expenses:

Represent expenditure items relating to the management and control of the business, ie, the

management of a company.

Sales expenses:

They are related to those expenditures that are necessary for sales activities

they are carried out.

Operating Expenses:

They are payments that are made to the operation of the company and which are caused by different

concepts.

Preparation grades:

Number of times a raw material or intermediate product has undergone