Taller Seligram

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PREGUNTAS DE PREPARACION CASO SELIGRAM INC. ¿Cuáles son las causas para que el actual sistema (ETO) presente fallas? El sistema de contabilidad de costos actual se basa en una tasa estándar cuya base de asignación (costdriver) es la Mano de Obra directa. La empresa ha sufrido cambios en los cuales la mano de obra ha disminuido su participación en la producción; actualmente existe una mayor participaciciónde mano de obra indirecta y la empresa ha adquirido nuevos equipos para automatizar los procesos. La falla radica en que la tasa aplicada a los costos de producción contiene información obsoleta, ya que la mano de obra directa no representa la mayor proporción de los costos asociados al producto. Calcule los costos para los cinco componentes bajo los siguientes sistemas de costos: ¿Cuál sistema es mejor ó usted preferiría, por que? El sistema propuesto por el consultor es el más apropiado porque discrimina los costos utilizando 3 tasas. Al calcular las tasas con base en la MOD y las horas máquina para cada área, el nivel de detalle es mayor y se puede detectar el impacto de los costos indirectos asociados a cada producto. ¿Cuáles modificaciones recomendaría al sistema que prefiere? ¿Por qué? Se recomienda estar periódicamente evaluando el grado de automatización de la empresa con el fin de determinar si es necesario ajustar la tasa, incrementando la participación de las horas máquinas en contraste a la mano de obra directa. Trataría usted la nueva máquina como un centro de costo separado o como parte de la sala de pruebas generales? Para definir si es mejor tratar la maquina como un nuevo centro de costos, es necesario comparar las dos tasas estimadas _Lo más optimo seria tratarla como parte de la sala de prueba general, porque de esta forma los costos se repartirían entre todos servicios que se trabajen en dicha sala, en lugar de cargarle el costo de la máquina _completa a los

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