Master budget

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"Deviations from C. Indirect: arise when indirect costs budgeted coincide with the real indirect costs or when it coincides with the budgeted uo uo real.Variables using:

us-> uo standard cost. us = uo presup / prod. presup.

ur-> uo real return. ur = uo real / prod. real

Us-> uo budgeted. Us = us * prod. real

Ur-> uo real. Ur = ur * prod. real

Up-> uo normal. Up = us * prod. presup.

Cs-> Standard economic cost d uo. Csf + Cs = Csv

Csf-> fixed unit cost in the indirect cost budget. Csf = CIF presup / Up

Csv-> variable unit cost budgeted indirect costs. Csv = CIV presup / Up

Cr-> real unit cost in the indirect cost. Crv Cr = Crf +

Crf-> real fixed unit cost in the indirect cost. Crf = real CIF / Ur

Crv-> variable unit cost in the indirect cost. Crv = real CIV / Ur

DT-> technical deviations from the indirect cost. DT = Cs * (Us-Ur)

DE-> deviation indirect economic cost. DE = Ur * (Cs-Cr)

DG-> global deviation. DG = DT + DE

French method: DE = D. Capacity & D. budget.

D. Csf * capacity = (Ur-Up) D.presupuest .= (Csv Ur) + (Csf * Up) - (Cr * Ur)

Anglo Method: DE = D.capacidad & D. budget.

D. capacity = Cs * (Ur-Up) D.presupuest .= (Cs + Up) - (Cr * Ur)

Economic significance:

DT + => budgeted uo> uo real

DE + => budgeted indirect cost> real indirect costs



1.1) Budget. sales

A
last sales.
vnta price. prev.
I º rec. prev.

1.2) Budget. production

a) production program

A
last sales.
- Ei last pt.
+ Ef last pt.
= Prod last.

b) Budget. buy direct mat

A
Prod prev
Cons. mp. prev. (rule 3)
- Ei mp. prev
+ Ef mp. prev

= Qty last purchases

Last purchase price

Shopping prev.

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