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ELEMENTOS DE COSTOS DE PRODUCCIÓN

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ELEMENTOS
CLAUDIA RODRIGUEZ
Mind Map by CLAUDIA RODRIGUEZ, updated more than 1 year ago
CLAUDIA RODRIGUEZ
Created by CLAUDIA RODRIGUEZ about 8 years ago
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ELEMENTOS DE COSTOS DE PRODUCCIÓN
  1. MATERIAS PRIMAS
    1. DIRECTA
      2. INDIRECTA
      3. MANO DE OBRA
        1. INDIRECTA
          2. DIRECTA
          3. COSTOS INDIRECTOS DE FABRICACIÓN
            1. COSTOS PRIMOS
              1. Costos primos = Costos de materiales directos + Costos de mano directa
              2. COSTOS DE CONVERSIÓN
                1. Costos de conversión = Costos de mano de obra directa + Costos indirectas

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