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Metabo

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Submitted By pedropedro
Words 374
Pages 2
• Deficiencias:
Antiguo Sistema de Costos
1. Procesamiento manual y costoso
2. Demora en procesamiento ⇒ feedback tardío ⇒ 0 conciencia de costos
3. Tasas de asignación por máquina calculadas anualmente, sin discriminación de conceptos fijos y variables ⇒ dependían de los volúmenes de producción del año anterior
4. Inexistencia de presupuestos (budgets) para comparación
5. Inexistencia de presupuestos ajustados al volumen de producción
6. Información agregada a nivel centro de costos (varias máquinas) y sin relación coherente con la posibilidad de realizar medidas correctivas
7. Fringe benefits asiganados al CC original y NO según MOD real
SEMINARIO DE COSTOS E IMPUESTOS
8. Tamaño de lotes no estables y con diferencias según performance
9. Impacto de los costos de setup y Tooling a los lotes de tamaño variable
10. Falta de precisión debido a diferencias técnicas significativas entre máquinas de un mismo centro de costos (aún con 250)
11. Costos unitarios calculados en base a unidades totales terminadas de los lotes y no las realmente producidas y en producción
12. Modelo de costeo real con transferencia total de los costos al siguiente proceso ⇒ dificultad para rastreo de variaciones / ineficiencias acumuladas

Nuevo sistema de costos
• Características:
1. Objetivo:
a) NO costeo real de productos a medida / únicos
b) Modelo de costos de un productor competitivo de productos de alta calidad ⇒ Mayor importancia de control de costos
2. Foco inicial en control del Overhead
3. Aumento a 600 centros de costos
4. Presupuestos flexibles y basados en métodos analíticos. Tasas de asignación basados en actividades
5. Discriminación en costos primarios y secundarios, separación de costos fijos y variables
7. Determinación de costos estandar
8. Reporte de c/orden de trabajo por performance en producción
9. Reconciliación de rutina de conceptos no permitidos por la contabilidad financiera
10. Reportes de performance mensuales con detalle y comparación contra presupuesto autorizado

Deficiencias:
Nuevo Sistema de Costos
1. NO incluye detalle sobre calidad, % de defectos, rendimiento, tiempo de producción, cumplimiento en término de entregas/producción
2. Demasiado enfocado en control de costos a corto plazo
3. Falta soporte para análisis de reducción de costos fijos / setups / tooling / costos indirectos ⇒ ABC o ABM
4. Demasiado enfocado en línea de producto completa. No incluye info sobre

Bibliografia: thecasesolution.com Solución propuesta por universidad de harvard

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