Precificação - Critérios de Rateio
Summary
TLDRClaudio, the director of Pactum Softwares, discusses the crucial topic of cost distribution in the management of a manufacturing industry. In this fifth video of a series, he explains how to allocate direct and indirect costs, including fixed expenses, to the selling price of each product. Using practical examples, Claudio highlights the importance of understanding how each product absorbs costs proportionally and introduces the most common allocation criteria, such as hours worked. He emphasizes the need for a fair distribution of indirect costs and fixed expenses, suggesting various criteria like weight, square meterage, or units produced, with a preference for the hours worked method. The video series aims to guide viewers on best practices for pricing strategies in business management.
Takeaways
- 😀 Claudio is the director of Pactum Softwares and the video is part of a series on an important topic in business management for the framing industry: the formation of the selling price.
- 📝 The video discusses how direct and indirect costs, as well as fixed expenses, should be distributed in the selling price of each manufactured product.
- 🔍 An example is provided to illustrate the distribution of indirect costs, emphasizing the importance of understanding cost absorption proportionally among products.
- 🕒 The most commonly used criterion for cost allocation is the 'criterion of worked hours', which considers the number of hours worked to produce a product in relation to the total number of hours worked by the factory staff.
- ⏱️ The example given calculates the indirect cost per hour as R$26 by dividing the total indirect cost of R$1800 by the total working hours of the month, which is 800 hours.
- 🚪 For a product like a door that takes one hour to manufacture, the indirect cost would be R$26, while a simpler product like a Maxim, which takes 30 minutes, would have half the indirect cost.
- 🕵️♂️ It is necessary to conduct a time study to determine the average manufacturing time for each item in the portfolio to perform this calculation accurately.
- 📐 Other criteria for cost allocation include the weight produced, square footage of the framing, or the number of units manufactured, but the hour worked is given priority.
- 💼 The video also covers the allocation of fixed expenses using the same method as for indirect costs, with the example using worked hours to calculate the cost per hour easily.
- 💼 The total fixed expenses, including administrative salaries, commercial salaries, utilities, and other costs, amount to R$1850 per month.
- 📊 The final video in the series will show how to calculate the selling price to achieve the desired profit margins, ensuring a comprehensive understanding of pricing best practices.
Q & A
What is the main topic of the video series by Claudio Cresci?
-The main topic of the video series is the management of pricing in the industry of manufacturing and selling frames, specifically focusing on how to distribute direct and indirect costs and fixed expenses in the selling price formation of each manufactured product.
What is the role of Claudio Cresci in the video?
-Claudio Cresci is the director of Pactum Softwares and the presenter of the video series, discussing important business management topics related to pricing strategies in the manufacturing industry.
What is the importance of understanding indirect costs in the pricing strategy of a manufacturing company?
-Understanding indirect costs is crucial for a manufacturing company to allocate these costs proportionally among the products manufactured and sold during the same period, ensuring a fair distribution of expenses and accurate pricing.
What is the most commonly used criterion for allocating indirect costs in the manufacturing industry according to the script?
-The most commonly used criterion for allocating indirect costs is based on the labor hours worked, considering the number of hours worked to produce a product in relation to the total number of hours worked by the factory staff.
How does the script suggest calculating the indirect cost per hour for a product?
-The script suggests dividing the total indirect cost by the total number of hours worked in a month to arrive at the indirect cost per hour, which can then be applied to individual products based on the hours they take to produce.
What is an example of how the indirect cost per hour is applied to a specific product in the script?
-In the script, if a door takes one hour to produce, it would have an indirect cost of R$26. For a simpler frame that takes 30 minutes to produce, the indirect cost would be R$13, which is half the cost of an hour.
Why is it important to perform a time study for each product in the manufacturing process?
-A time study is important to determine the average manufacturing time for each product in the portfolio, which helps in dividing the direct and indirect costs more fairly and accurately during the pricing formation.
What are some alternative criteria for allocating indirect costs other than labor hours mentioned in the script?
-Other criteria for allocating indirect costs include the average weight produced in a month, the square footage of the frames, or the number of units manufactured.
How does the script explain the distribution of fixed expenses in the pricing strategy?
-The script explains that fixed expenses should be distributed using the same method as indirect costs, such as labor hours, to find the value of fixed expenses per hour, weight, or any other chosen method, ensuring a fair allocation of these costs.
What is the total amount of fixed expenses mentioned in the script for the hypothetical company?
-The total amount of fixed expenses mentioned in the script for the hypothetical company is R$53,185 per month.
What will be the focus of the final video in the series according to the script?
-The final video in the series will focus on how the pricing calculation should be performed to determine the selling price, considering the margins to be achieved and providing a comprehensive understanding of the best pricing practices.
Outlines
📊 Understanding Cost Allocation in Pricing Strategy
Claudio, the director of Pactum Softwares, introduces the topic of cost allocation in the pricing of manufactured products, specifically for an industry that produces frames. He explains the importance of distributing direct and indirect costs and fixed expenses in the selling price formation of each product. Claudio provides a practical example, assuming a company operates at maximum capacity with various monthly indirect costs totaling R$1800. He discusses the absorption costing method, which divides these costs proportionally based on the hours worked to produce each product. The example includes five workers with a monthly capacity of 800 hours, resulting in an indirect cost of R$26 per hour. Claudio emphasizes the need for an accurate time study to fairly distribute indirect costs and suggests other criteria for cost allocation, such as weight or square meterage, while prioritizing the hour-based method.
📈 Finalizing the Selling Price Calculation
In the second paragraph, Claudio outlines the final steps in calculating the selling price, which includes determining the desired profit margins. He invites viewers to watch the complete series on pricing for a comprehensive understanding of best practices. The paragraph ends with an invitation to subscribe for notifications on new management tips and a warm closing remark.
Mindmap
Keywords
💡Price Formation
💡Indirect Costs
💡Absorption
💡Rate of Absorption
💡Manufacturing Capacity
💡Cost Per Hour
💡Fixed Expenses
💡Cost Allocation
💡Productivity
💡Pricing Strategy
💡Management Practices
Highlights
Claudio Cresci, Director of Pactum Softwares, introduces the topic of cost distribution in the pricing of manufactured products.
The importance of understanding how indirect costs and fixed expenses are distributed in the selling price of products is discussed.
An example is presented to illustrate the distribution of indirect costs and direct labor costs in product pricing.
The company's monthly indirect costs, such as electricity, rent, and salaries, are detailed, totaling R$1800.
The concept of cost absorption is introduced, explaining how each product absorbs its proportionate share of indirect costs.
The labor hour criterion is highlighted as the most used method for cost absorption calculation.
The calculation of indirect costs per hour worked is explained, resulting in R$26 per hour.
Different products, such as a door taking one hour to produce, will have different indirect costs based on the labor hour criterion.
The necessity of a time study for each product in the portfolio to fairly distribute indirect costs is emphasized.
Alternative methods for cost distribution, such as weight produced or square meterage, are mentioned.
The importance of choosing the best cost distribution criterion based on cost-benefit analysis is stressed.
Fixed expenses, such as administrative salaries and utilities, are included in the cost distribution discussion.
The total fixed expenses amounting to R$53,850 per month are detailed, and their distribution per hour worked is calculated.
The method for calculating the cost per hour, including both indirect labor costs and fixed expenses, is explained.
The upcoming final video in the series will focus on how to calculate the selling price considering profit margins.
The invitation to watch the complete series on pricing for a comprehensive understanding of best practices is extended.
An encouragement to subscribe for notifications on new videos and management tips is given.
Transcripts
o Olá meu nome é Claudio cresci sou
diretor da pactum softwares e esse é o
quinto e penúltimo vídeo de uma série
onde abordamos um assunto muito
importante na gestão empresarial de uma
indústria de esquadrias que a formação
do preço de venda em
e agora vamos falar sobre como devem ser
distribuídos os cursos diretos e
indiretos e despesas fixas na formação
de preço de venda de um produto de cada
esquadria fabricada pela empresa Vamos
trabalhar em um exemplo prático supondo
que um minuto Esquadrias que trabalhe
sempre utilizando sua capacidade
produtiva máxima ou seja sem aos seus
idade possui os seguintes custos
indiretos mensais energia elétrica
aluguel manutenção de máquinas
depreciação de máquinas salários
encargos do supervisor que fabrica
seguro materiais de consumo salário e
encargos do comprador por exemplo todos
esses custos totalizando 20 r$ 1800 como
custo indireto mensal parece empresa
precisamos entender como produto vendido
irá absorver o custo proporcionalmente
em relação aos demais produtos
fabricados e vendidos do mesmo período
chama
É sério de rateio a maneira que
encontramos para dividir esses cursos
indiretos da empresa no custo individual
dos produtos a serem fabricados e
vendidos o critério de rateio mais
utilizado no cálculo de custo por
absorção é o critério de hora trabalhada
nesse critério deve ser considerada a
quantidade de horas trabalhadas para
fabricar um produto em relação à
quantidade total de horas trabalhadas
pelo pessoal da fábrica vamos ao exemplo
considerando que temos na produção da
empresa cinco colaboradores que atuam
diretamente na produção das Esquadrias E
que esses colaboradores trabalham 160
horas por mês considerando as paradas
temos uma capacidade de trabalho de 800
horas por mês se dividirmos o custo
indireto total de 20 r$ 1800 pela
quantidade de horas trabalhadas no mês
chegamos ao valor de r$ 26 Por ora isso
relativa aos custos indiretos dessa
forma se uma porta demora uma hora para
ser
e tem o custo indireto de r$ 26 outro
tipo de esquadrias mais simples como
Maxim ar por exemplo que demora 30
minutos para ser fabricado em um custo
indireto de treze reais ou seja metade
do curso de uma hora obviamente para que
você consiga realizar esse cálculo
durante a formação do preço de venda é
necessário que você acha de um
levantamento de tempo médio de
fabricação de cada if seu portifólio
esse levantamento que você trabalhou mas
se bem feito proporcionar uma divisão
mais justa dos custos vem direto e
despesas filhos porém devemos deixar
claro que o critério de divisão de horas
trabalhadas não é o único método
aceitável para rateio apesar de não ser
o mais indicado você pode realizar os
rateios Considerando o peso produzido
onde você irá dividir o custo indireto
Total pela somatória média de peso
produzido em um mês assim você terá o
custo unitário indireto
e pelo peso da esquadria você também
pode utilizar outros critérios como a
metragem quadrada das Esquadrias ou até
mesmo as unidades fabricadas você deve
considerar a relação entre custo e
benefício para encontrar o melhor
critério de rateio ser utilizado em sua
empresa dando sempre prioridade ao
rateio de horas
e você pode aplicar o mesmo método
utilizado para retirar os custos
indiretos em seus produtos pra ti as
despesas fixos a metodologia de cálculo
é a mesma nós tem que encontrar qual é o
valor das despesas fixas por hora por
peso por metragem qualquer outro método
que você tem escolhido entendendo que as
despesas fixas e o curso de mão de obra
indireta deve ser rateado por uma
grandeza e nesse exemplo estamos
utilizando horas trabalhadas podemos
calcular o custo hora facilmente vamos
novamente o Brasil considerando que essa
mesma empresa hipotética possui as
seguintes despesas fixas
o salário encargos administrativos
salário encargos o comercial pro labore
telefone internet água contabilidade
sistemas informatizados associações
consultoria somando ao todo 53 1.850
reais por mês o sistema de rateio ou
mesmo nesse exemplo estamos utilizando
as horas trabalhadas a capacidade mensal
de produção é trabalhar 800 horas certo
logo se dividirmos o total de despesas
fixas pelas horas trabalhadas possíveis
temos o valor de 67 reais e trinta e um
centavos por hora no próximo vídeo o
último dessa série sobre precificação
mostraremos como cálculo deve ser
realizado para que você consiga obter o
preço de venda a ser praticado
considerando as margens a serem obtidas
para Total entendimento sobre as
melhores práticas de precificação
assista a nossa série completa de
o tema clique nos links abaixo para
visualizar os demais vídeos dessa série
gostou clique em inscrever-se para ser
notificado sobre os vídeos novos sobre
dicas de gestão que lançaremos na
sequência um grande abraço
G1
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