Cost Accounting Homework

In: Business and Management

Submitted By josuellano
Words 1003
Pages 5
12 de marzo de 2015
Decisiones sobre precios y gestión de costos:

1. Los tres grandes influencias sobre las decisiones de fijación de precios son * Clientes * Competidores * Costos

2. No necesariamente. Para una sola orden especial, los costos relevantes son sólo los costos que va a cambiar como resultado de la aceptación del pedido. En este caso, los costos totales de productos a la vez serán pertinentes. Es más probable que los costos totales de productos serán los costos relevantes para las decisiones de fijación de precios a largo plazo.

3. cuatro propósitos de asignación de costes son los siguientes:
1. Proporcionar información para las decisiones económicas
2. Motivar a los gerentes y otros empleados
3. Para justificar los costos o calcular las cantidades de reembolso
4. Para medir los ingresos y activos

4. costeo basado en actividades ayuda a los administradores en las decisiones de fijación de precios de dos maneras.
1. Se da a los administradores la información más precisa del producto costo para la toma de decisiones de fijación de precios.
2. Ayuda a los administradores a gestionar los costos durante la ingeniería de valor mediante la identificación del impacto de los costes de la eliminación, reducción o modificación de diversas actividades.

5. Dos enfoques alternativos a las decisiones de fijación de precios a largo plazo son los siguientes:
1. precios basado en el mercado, una forma importante de los cuales es el precio objetivo. El enfoque basado en el mercado se pregunta: "Teniendo en cuenta lo que quieren nuestros clientes y cómo nuestros competidores van a reaccionar a lo que hacemos, ¿qué precio deberíamos cobrar?"
2. fijación de precios basada en el costo que le pregunta: "¿Qué nos cuesta hacer este producto y, por lo tanto, ¿qué precio deberíamos cobrar que se recuperar nuestros costos y lograr un objetivo de…...

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