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Cost Accounting Homework

In: Business and Management

Submitted By josuellano
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12 de marzo de 2015
Decisiones sobre precios y gestión de costos:

1. Los tres grandes influencias sobre las decisiones de fijación de precios son * Clientes * Competidores * Costos

2. No necesariamente. Para una sola orden especial, los costos relevantes son sólo los costos que va a cambiar como resultado de la aceptación del pedido. En este caso, los costos totales de productos a la vez serán pertinentes. Es más probable que los costos totales de productos serán los costos relevantes para las decisiones de fijación de precios a largo plazo.

3. cuatro propósitos de asignación de costes son los siguientes:
1. Proporcionar información para las decisiones económicas
2. Motivar a los gerentes y otros empleados
3. Para justificar los costos o calcular las cantidades de reembolso
4. Para medir los ingresos y activos

4. costeo basado en actividades ayuda a los administradores en las decisiones de fijación de precios de dos maneras.
1. Se da a los administradores la información más precisa del producto costo para la toma de decisiones de fijación de precios.
2. Ayuda a los administradores a gestionar los costos durante la ingeniería de valor mediante la identificación del impacto de los costes de la eliminación, reducción o modificación de diversas actividades.

5. Dos enfoques alternativos a las decisiones de fijación de precios a largo plazo son los siguientes:
1. precios basado en el mercado, una forma importante de los cuales es el precio objetivo. El enfoque basado en el mercado se pregunta: "Teniendo en cuenta lo que quieren nuestros clientes y cómo nuestros competidores van a reaccionar a lo que hacemos, ¿qué precio deberíamos cobrar?"
2. fijación de precios basada en el costo que le pregunta: "¿Qué nos cuesta hacer este producto y, por lo tanto, ¿qué precio deberíamos cobrar que se recuperar nuestros costos y lograr un objetivo de rentabilidad de la inversión?"

6. Un costo objetivo por unidad es el costo a largo plazo estimado por unidad de un producto (o servicio) que, cuando se vende al precio objetivo, permite a la empresa para lograr la utilidad de operación dirigida por unidad.

7. El Valor de ingeniería es una evaluación sistemática de todos los aspectos de las funciones de la empresa la cadena de valor, con el objetivo de reducir los costos al tiempo que satisface las necesidades del cliente. La ingeniería de valor a través de la mejora en el diseño de productos y procesos es una técnica principal que utilizan las empresas para lograr costo objetivo por unidad.

8. Un costo sobre el valor añadido es un costo que los clientes perciben como un valor añadido, o utilidad, a un producto o servicio. Ejemplos de ello son los costos de materiales, mano de obra directa, herramientas y maquinaria. Un costo no valor agregado es un costo que los clientes no perciben como un valor añadido, o utilidad, a un producto o servicio. Son ejemplos de costos no valor añadido son los costos de reproceso, chatarra, agilizar y mantenimiento avería.

9. No. Es importante distinguir entre cuando los costos están bloqueados y cuando se incurre en costos porque es difícil de alterar o reducir los costos que ya han sido encerrados en.

10. La fijación de precios de costo-plus es un enfoque de fijación de precios en el que los administradores añadir un margen de ganancia al costo con el fin de determinar el precio.

11. Los métodos de precio de coste incrementado varían en función de las bases utilizadas para calcular los precios. Los ejemplos son (a) los costos variables de fabricación; (B) costos de las funciones de fabricación; (C) los costos del producto variables; y (d) los costos del producto completo.

12. Dos ejemplos en los que la diferencia en los costos de dos productos o servicios es mucho menor que las diferencias en sus precios son:
1. La diferencia de precios que se cobran por una llamada telefónica, habitación de hotel o alquiler de coches antes ocupado frente a períodos de baja frecuencia es mucho mayor que la diferencia en los costos para prestar estos servicios.
2. La diferencia de costos para un asiento de avión vendidos a un pasajero en viaje de negocios o un pasajero que viaja por placer es más o menos lo mismo. Sin embargo, las compañías aéreas distintos precios. Ellos cobran habitualmente los viajeros de negocios - los que son propensos a iniciar y completar su viaje en la misma semana excluyendo el fin de semana - un precio mucho más alto para la misma clase de servicio de los viajeros de placer que generalmente pasar un sus destinos durante al menos un fin de semana.

13. del ciclo de vida de presupuesto es una estimación de los ingresos y los costes imputables a cada producto desde su inicial de I + D a su servicio al cliente final y apoyo.

14. Tres ventajas de utilizar un formato de reporte del ciclo de vida del producto son los siguientes:
1. El conjunto de los ingresos y los costes asociados a cada producto se hace más visible.
2. Las diferencias entre los productos en el porcentaje de los costos totales comprometidos en las primeras etapas del ciclo de vida.
3. Las interrelaciones entre la función empresarial categorías de costos.

15. Los precios predatorios se produce cuando una empresa deliberadamente precios por debajo de sus costos en un esfuerzo por expulsar a los competidores fuera del mercado y restringir la oferta y luego aumenta los precios en lugar de ampliar la demanda. Bajo las leyes de los Estados Unidos, el dumping se produce cuando una empresa no estadounidense vende un producto en los Estados Unidos a un precio por debajo del valor de mercado en el país donde se produce, y este precio bajo lesiona materialmente o amenazan con dañar materialmente una industria en los Estados Unidos. Fijación colusoria de precios se produce cuando las empresas en una industria conspiran en sus decisiones de precios y de producción para lograr un precio superior al precio competitivo y así restringir el comercio.

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