Prorrateo primario y secundario | Parte 1| Contabilidad de Costos, Costos indirectos de fabricación.

Summary

This video explains the process of allocating indirect manufacturing costs in a production plant, focusing on cost centers for production and service departments. It introduces the concepts of primary and secondary allocation, emphasizing how indirect costs like rent, utilities, and insurance are distributed among departments based on relevant factors, such as square footage and horsepower. The primary allocation is explained with practical examples, and the video concludes by preparing for the secondary allocation, ensuring an accurate distribution of all costs to the respective departments.

Takeaways

• 🏭 Production departments in a manufacturing plant are also known as production cost centers, responsible for the physical and chemical transformation of raw materials into finished goods.
• 🔧 Service departments, or service cost centers, provide support to production departments but do not participate in the transformation of raw materials.
• 💵 Indirect manufacturing costs are not directly identifiable with specific products, so primary and secondary distribution (prorrateo) is used to allocate costs.
• 🏢 Primary distribution involves assigning shared costs, like rent, to production and service departments based on relevant factors, such as square meters.
• 📊 In primary distribution, the rent for a factory is distributed among departments according to their respective areas in square meters, with a total cost of 20,000 Lempiras.
• ⚡ Electricity costs are split into 65% for motor power and 35% for lighting, and are allocated to departments based on horsepower and number of lamps, respectively.
• 🔥 Fire insurance premiums are allocated based on each department's investment in equipment, ensuring that each department covers its share of the insurance cost.
• 🔧 Maintenance and repair costs are already directly assigned to each department, eliminating the need for further distribution.
• 📦 Indirect materials and labor costs are also assigned directly to respective departments, ensuring a clear distribution of these overhead costs.
• 🔄 A summary of all allocated and distributed costs shows a total of 487,400.39 Lempiras, which will be further handled in the secondary distribution phase.

Q & A

What are the two main types of cost centers in a manufacturing company?

The two main types of cost centers in a manufacturing company are production cost centers, which are involved in the physical and chemical transformation of raw materials, and service cost centers, which provide support services to other departments without directly contributing to production.

What is a production cost center?

A production cost center is an area within a manufacturing company that directly contributes to the production of finished goods by transforming raw materials. Examples include processing plants, assembly departments, and painting or cutting sections.

What role do service cost centers play in a manufacturing company?

Service cost centers provide support services to other departments, ensuring they can operate efficiently. These departments do not engage in the physical transformation of materials, examples include medical services, cafeterias, and raw material warehouses.

What is the primary objective of cost allocation in manufacturing?

The primary objective of cost allocation in manufacturing is to accurately assign indirect manufacturing costs to specific units of production, ensuring a more objective and operationally efficient distribution of expenses.

What is the primary proration method in cost allocation?

The primary proration method involves distributing costs that originate from all common areas of the production departments based on the most appropriate allocation base, such as the square footage of the departments when distributing rental expenses.

How is rent allocated to different departments in the example provided?

Rent is allocated to different departments based on the square footage each department occupies. The total rent amount is divided by the total square footage to get a factor, which is then multiplied by the square footage of each department to determine their share of the rent.

What percentage of the electricity costs is allocated to force power (fuerza motriz), and what is the base for this allocation?

65% of the electricity costs are allocated to force power (fuerza motriz). The base for this allocation is the horsepower (caballos de fuerza) used by each department.

How are insurance premiums allocated among the departments?

Insurance premiums are allocated based on the investment in equipment for each department. Departments with higher equipment investment receive a higher portion of the insurance costs.

What is the secondary proration, and why is it important?

The secondary proration involves redistributing the costs of service departments to production departments. This is important to accurately reflect the total indirect manufacturing costs borne by the production centers, thus providing a clearer picture of actual production expenses.

What is the final total of the costs to be distributed in the prorrateo secundario (secondary proration)?

The final total of the costs to be distributed in the secondary proration is 487,439.71 lempiras.