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Proposal of a practical case for the teaching of the subject of Costs by Processes

Abstract:

This article aims to serve as a guide for the teaching of process costs, so that students can apply the knowledge they obtained in the theoretical part, so this methodology develops focuses on two important steps that are the determination of cost elements and the establishment of unit cost. Based on the previously established steps, a practical case of process costs was elaborated by a company that is dedicated to the elaboration of fruit pulp, in the first point the Direct Raw Material is determined which are the necessary materials for the elaboration of the product, the Direct Labor is the workers that directly intervene in the production and Indirect Manufacturing Costs that are those material and human resources that are required to obtain the final product, in the second point according to the established data was developed the following reports: quantities of production, equivalent production, unit cost, cost distribution …