EJEMPLO Metodo Algebraico Ingenieria de Costos

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EJEMPLO. Crane Manufacturing Company cuenta con dos departamentos de servicios ( y dos de producción. Supóngase que el total de costos presupuestados del departamento de mantenimiento de edificio y

terrenos se asigna a los departamentos de maquinas y ensamblaje co

base en la cantidad estimada de pies cuadrados. El costo total presupuestado del departamento de administración general de fabric se asigna utilizando el total de horas estimadas de mano de obra. Las tasas de aplicación de los costos indirectos de fabricación de los departamentos de producción se calculan con base en las horas de mano de obra directa estimadas.

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