Reglas Para Cursar La Materia De Cosos Históricos

Instituto Politécnico Nacional[pic 2][pic 3]

Escuela Superior de Comercio y Administración

Unidad Santo Tomas

Portafolio de Evidencias Costos Históricos

Primer Parcial

Profesor: Jiménez Martínez Sergio

Alumna: Díaz Cedillo Claudia Alejandra

Grupo: 3CV8

Índice                                                                                                                                                        2

Reglas Para Cursar La Materia De Cosos Históricos                                                                                                4

Presentación Parcial De Apuntes                                                                                                                        5

Trabajos Adicionales Parciales                                                                                                                        5

Programa De Estudios                                                                                                                                6

Sistema De Costos                                                                                                                                        7

Procedimientos De Control                                                                                                                        8

Costos                                                                                                                                                9

Elementos Del Costo                                                                                                                                10

Sistema De Costos                                                                                                                                        10

Costos De Producción                                                                                                                                11

Otros Tipos de Empresas donde se aplican los Costos de Producción:                                                                        12

Practica Prorrateos                                                                                                                                        13

Operaciones:                                                                                                                                        13

Bases para el Prorrateo Primario                                                                                                                16

Bases del Prorrateo Secundario                                                                                                                17

Bases del Prorrateo Final                                                                                                                        17

Centro de Costos                                                                                                                                18

Prorrateo Reciproco                                                                                                                                18

Resumen                                                                                                                                                19

1. Prorrateo Primario                                                                                                                        20

2. Prorrateo Reciproco                                                                                                                        21

3. Prorrateo Secundario                                                                                                                        

4. Prorrateo Final                                                                                                                                

5. Cedula de Costos         del Prorrateo de Gastos Indirectos                                                                                23

6. Libro Diario                                                                                                                                25

7. Libro Mayor                                                                                                                                28

Compras de Materia Prima de Importación                                                                                                        29

Practica Materia Prima de Importación                                                                                                                32

Operaciones                                                                                                                                                32

Prorrateo de los Costos de Adquisición de Materia Prima de Importación                                                                        

Hoja de Costos                                                                                                                                        34

Libro Diario                                                                                                                                                36

Libro Mayor                                                                                                                                                38

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