Precificação - Critérios de Rateio

Esquadgroup

23 Mar 202105:48

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

00:00

📊 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.

05:01

📈 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

Price formation is the process of determining the selling price of a product or service. In the context of the video, it is a critical aspect of business management, especially for the manufacturing industry. The video discusses how to distribute direct and indirect costs and fixed expenses into the price formation of each manufactured product, aiming to achieve a fair and competitive price.

💡Indirect Costs

Indirect costs, also known as overhead costs, are expenses that cannot be directly attributed to a specific product or service. The video script mentions indirect costs such as electricity, rent, and salaries of supervisors and buyers, which are essential for the company's operations but are not directly linked to the production of individual products.

💡Absorption

Absorption in the video refers to how the cost of indirect expenses is distributed among the products manufactured and sold during the same period. It is a method to ensure that each product absorbs its proportionate share of indirect costs, which is vital for accurate cost accounting and pricing.

💡Rate of Absorption

The rate of absorption is the criterion used to calculate how indirect costs are distributed among individual products. The video script explains that the most commonly used criterion is based on the hours worked, ensuring that each product is charged for the time it takes to produce it relative to the total hours worked by the factory staff.

💡Manufacturing Capacity

Manufacturing capacity refers to the maximum output that can be produced by a factory or production system. In the script, it is mentioned that the company operates at its maximum productive capacity, which is an important factor in determining the distribution of indirect costs and the efficiency of the production process.

💡Cost Per Hour

Cost per hour is a calculation that divides the total indirect costs by the total number of hours worked in a month. The video uses this metric to determine the indirect cost per hour of production, which is then used to allocate indirect costs to individual products based on the time they take to produce.

💡Fixed Expenses

Fixed expenses are costs that do not change with the level of output, such as administrative salaries, commercial salaries, utilities, and other recurring costs. The video script discusses how to include these expenses in the price formation process by distributing them based on the chosen criterion, such as hours worked.

💡Cost Allocation

Cost allocation is the process of assigning costs to specific products or services. The video emphasizes the importance of finding the right criterion for cost allocation to ensure that each product's selling price reflects its true cost, including both direct and indirect costs.

💡Productivity

Productivity in the video is related to the efficiency with which the company uses its resources to produce goods. It is measured by the number of hours worked and the output produced, which is crucial for determining the cost per unit and the company's overall profitability.

💡Pricing Strategy

Pricing strategy is the method a company uses to set the selling price of its products. The video discusses the importance of considering all costs, including direct, indirect, and fixed expenses, when developing a pricing strategy to ensure profitability and competitiveness.

💡Management Practices

Management practices refer to the methods and techniques used by managers to run a business effectively. The video series, of which this is part, aims to provide insights into best practices in pricing, which is a key management practice for ensuring the financial health and sustainability of a company.

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.