Precificação - Custo Direto e Indireto
Summary
TLDRIn this fourth video of a series by Claudio Classic, Director of Factory Software, the crucial topic of pricing formation in the management of a framing industry is discussed. The script clarifies the distinction between direct and indirect costs, emphasizing the importance of understanding these concepts for accurate pricing. Direct costs, like raw materials and labor directly tied to production, are quantifiable, while indirect costs, such as supervisor salaries and utilities, are harder to attribute to individual products. The video promises further details on allocation criteria in upcoming episodes, aiming to guide viewers through best practices in pricing strategies.
Takeaways
- 😀 Claudio Classic, the director of Factory Software, introduces the fourth video in a series about pricing in the management of a framing industry.
- 📚 The video aims to explain the concepts necessary for understanding the pricing of a product, emphasizing the importance of understanding business management fundamentals.
- 🔍 It reviews the difference between costs and expenses, highlighting the distinction between fixed and variable expenses.
- 🏭 Direct costs are those that can be easily measured in the production of a product, such as raw materials and labor directly involved in manufacturing.
- 🔑 An example given is the cost of manufacturing a window, where the cost of profiles, components, and glass can be clearly measured and attributed to the product.
- 👷♂️ Indirect costs are those that cannot be directly measured or assigned to a specific product, such as supervisor salaries, quality control, and purchasing department expenses.
- ⚖️ The script discusses the concept of proportionality in assigning indirect costs to products, such as relating labor costs to the production output of an employee.
- 📉 The video promises to delve deeper into the criteria for allocating indirect costs in an upcoming video of the series.
- 📈 Understanding the difference between direct and indirect costs is crucial for accurate pricing and cost management in a business.
- 📝 The video encourages viewers to watch the complete series for best practices in pricing and to click on the provided links for further videos on the topic.
- 🔔 It ends with an invitation for viewers to subscribe for notifications on new videos and management tips that will be released in the future.
Q & A
What is the main topic of Claudio Classic's video series?
-The main topic of Claudio Classic's video series is the important subject of price formation in the management of a framing industry.
What are the differences between costs and expenses as explained in the previous videos?
-Costs are all the expenses that directly impact the production of a product, while expenses are the other costs related to the administration of the company.
What are direct costs in the context of production?
-Direct costs are those costs that can be easily measured in the production of a product, such as the materials used in manufacturing.
Can you give an example of a direct cost in the production of a window frame?
-An example of a direct cost in the production of a window frame is the raw materials used, such as profiles and glass.
How can the cost of labor be considered a direct cost in production?
-The cost of labor can be considered a direct cost if there is a direct relationship between the labor cost of a person and the production they are involved in, often calculated through proportionality.
What is the cost of labor for producing a window frame if a worker earns 3000 reais per month and it takes one hour to assemble one?
-If a worker earns 3000 reais per month and works 160 hours, including downtime, and it takes one hour to assemble a window frame, the labor cost for that window frame is 15 reais.
What are indirect costs and how do they differ from direct costs?
-Indirect costs are those costs that cannot be directly measured in the production of each unit of a product. They include expenses like maintenance, energy, water, depreciation of machinery, and insurance.
Why are indirect costs difficult to allocate directly to a product?
-Indirect costs are difficult to allocate directly to a product because they are shared across multiple products and cannot be precisely quantified for each unit produced.
What is the purpose of creating allocation criteria for indirect costs?
-The purpose of creating allocation criteria for indirect costs is to divide these costs among the products produced by the company in a fair and approximate manner.
What will be discussed in the next video of Claudio Classic's series?
-In the next video of the series, Claudio Classic will discuss allocation criteria in more detail.
How can viewers stay updated with Claudio Classic's new videos and management tips?
-Viewers can click on the links provided to watch other videos in the series, and they can subscribe to be notified about new videos and management tips.
Outlines
😀 Understanding Direct and Indirect Costs in Pricing
Claudio Classic, the director of Factory Software, introduces the fourth video in a series about an important topic in business management for the framing industry: pricing. He emphasizes the need to understand the basics of business management before diving into product pricing. The video explains the difference between fixed and variable expenses and introduces the concepts of direct and indirect costs. Direct costs are those that can be easily measured in the production of a product, such as materials and labor directly involved in manufacturing a specific item. Indirect costs are those that are harder to attribute directly to the production of a unit of product, such as supervisor salaries, quality control, and utilities. The video promises to delve into the criteria for allocating indirect costs in the next installment of the series.
Mindmap
Keywords
💡Claudio Classic
💡Cost Management
💡Direct Costs
💡Indirect Costs
💡Production Costs
💡Variable Costs
💡Fixed Costs
💡Pricing Strategy
💡Cost Allocation
💡Proportionality
💡Video Series
Highlights
Claudio Classic introduces himself as the director of Factory Software and presents the fourth video of a series on pricing formation in the management of a framing industry.
The importance of understanding the concepts to be applied in product pricing is emphasized.
The video builds on previous ones, explaining the difference between costs and expenses in business management.
Fixed and variable expenses are differentiated, providing a foundation for understanding cost classification.
Direct costs are defined as those that can be easily measured in the production of a product.
An example of direct costs is given, such as the materials used in manufacturing a window from the Supreme line.
Raw materials are identified as a direct cost of production due to their measurable impact on product cost.
Indirect costs are introduced as costs that cannot be easily measured in product production.
Examples of indirect costs include supervisor salaries, quality control, and the purchasing department.
The necessity of indirect costs for the production process is acknowledged, despite their less direct measurement.
The difference between direct and indirect costs is summarized: direct costs are quantifiable per product unit, while indirect costs are not.
The concept of cost allocation criteria is introduced for dividing indirect costs among products.
A detailed discussion on cost allocation criteria will be provided in the next video of the series.
The video encourages viewers to watch the complete series for best practices in pricing.
Links to other videos in the series are provided for further viewing.
The video ends with an invitation to subscribe for notifications on new management tips and videos.
A warm closing remark is made, with a signature phrase repeated three times for emphasis.
Transcripts
o Olá meu nome é Claudio Classic sou
diretor da Factory software e esse é o
quarto vídeo de uma série onde abordamos
o assunto muito importante na gestão
empresarial de uma indústria de
esquadrias é a formação de preço de
venda para entendermos os conceitos a
serem aplicados na precificação de um
produto é necessário compreendermos
antes alguns fundamentos de gestão
empresarial nos vídeos anteriores vimos
as diferenças entre cursos e despesas
entendemos as diferenças entre despesas
fixas e variáveis que neste vídeo agora
veremos como classificar os cursos entre
diretos e indiretos caso você não tenha
assistido aos vídeos anteriores ou está
chegando agora volte alguns pontos para
entender o conceito por completo agora
que já entendemos que custos são todos
os gastos que impactam diretamente na
produção de um produto que despesas são
os demais gastos relativos
a administração da empresa Vamos
aprender como diferenciar custos diretos
e indiretos Primeiro vamos falar sobre
custos diretos basicamente os custos
diretos são os cursos que podem ser
facilmente medidos na produção de um
produto exemplificando para produzir uma
janela de correr de duas folhas da linha
Suprema conseguimos mensurar alguns dos
principais cursos de produção de maneira
muito clara certo conseguimos mensurar
claramente quanto a fabricação de uma
esquadria consumir aí perfis componentes
e Vidros por exemplo a matéria-prima é
considerada um custo direto de produção
pois conseguimos identificar o custo
exato de matéria-prima por isso quadril
fabricado existem outros custos diretos
que podem ser rateados no curso de um
produto podemos usar como exemplo o
curso de salário do pessoal da produção
neste caso podemos criar uma relação
entre o custo de mão de obra de uma
pessoa e a produção desta mesma pessoa
é através da proporcionalidade
superficialmente falando sobre esse
assunto podemos dizer que se uma pessoa
custa 3 mil réis por mês e trabalha 160
horas por mês diz contando as horas
paradas é claro e demora uma hora para
montar uma esquadria o custo de mão de
obra para fabricar essa esquadria é de
15 reais mas ainda ficou em dúvida em
relação a definição do rateio Fique
tranquilo falaremos mais detalhadamente
sobre critérios de rateio em nosso
próximo vídeo da série enxergamos O que
é custo direto de produção de maneira
muito clara porém temos alguns outros
cursos que não conseguimos natural da
mesma forma Estes são considerados os
custos indiretos exemplificando temos os
custos e salários do supervisor da
fábrica PCP controle de qualidade ou até
mesmo departamento de compras sem eles a
empresa não conseguiria fabricar o
produto
E aí não temos como codificar quanto de
mão de obra um supervisor gasto em cada
obra o produto certo o mesmo ocorre com
uma série de custos como o custo de
manutenção energia elétrica água
depreciação de máquinas seguro de
fábrica discos de corte e outros
materiais auxiliares à produção resume a
diferença entre custo direto e indireto
é o curso direto podemos quantificar
quanto exatamente gastamos na produção
de cada unidade do nosso produto custo
indireto são os cursos que não
conseguimos pode ficar exatamente Quanto
é consumido por cada unidade de produto
e nesse estamos criar critério de rateio
para o dividir esses valores proporções
aproximadas dentre os produtos
produzidos pela empresa durante o
período para Total entendimento sobre as
melhores práticas de precificação
assista a nossa série completa de vídeo
sobre o tema clique nos links abaixo
para visualizar os demais vídeos dessa
série gostou clique
e esse para ser notificado sobre os
vídeos novos sobre dicas de gestão que
lançaremos na sequência um grande abraço
E aí
E aí
E aí
[Música]
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