Costos de distribución


Summary

The video provides an insightful overview of distribution costs post-manufacturing, illustrating activities like product generation, sales, and logistics support. It breaks down costs into service activities, production support, and logistical functions, distinguishing between direct sales, transport, and functional expenses. By discussing fixed versus variable costs and indirect versus direct selling costs, viewers gain a deeper understanding of budget allocation and profitability analysis for effective cost management strategies.


Costos de Distribución

Introduction to distribution costs related to post-manufacturing processes, including activities like generation of product, selling, and logistics support.

Tipos de Costeo

Classification of costs based on activities such as service activities, production support, and logistical functions.

Costos de Servicio y Logística de Producción

Explanation of costs related to service activities, production support, and logistics functions.

Gastos de Distribución y Clasificación

Division of distribution costs into direct sales costs, transport and delivery costs, and functional classification.

Costos Fijos y Variables

Differentiation between fixed and variable costs with examples regarding raw materials and production expenses.

Costos Indirectos y Directos de Venta

Explanation of indirect and direct selling costs with examples like advertising expenses and sales team wages.

Presupuesto de Gastos e Integración

Discussion on budget allocation based on sales volume and product percentages for cost distribution.

Variación en Gastos de Operación

Explanation of handling actual and estimated expenses, recording variations, and closing accounts for operational cost variations.

Rentabilidad y Control Interno

Understanding profitability analysis, internal controls, budget deviations, and managing cost variations.

Racionalización del Gasto

Strategies for rationalizing expenses, analyzing product profitability, and optimizing cost management.

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