Abstract

GUTIERREZ-CASTANEDA, Belky Esperanza  and  DUQUE-ROLDAN, María Isabel. Indirect Manufacturing Costs: A Proposal for their Treatment toward the Ongoing Regulatory Changes in Colombia. Cuad. Contab. [online]. 2014, vol.15, n.spe39, pp.831-852. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-39.cifp.

The application of the international financial reporting standards in Colombia, specifically the NIC 2, imply a substantial change in the way indirect costs for products are classified and distributed due to a variety of reasons: 1) the definition of the activity base and the operation level for the calculation of the cost assignment rate for products; 2) determination of behavior (fixed-variable); and 3) the accounting treatment of the variations between the predetermined and real values. This case study, applied to a manufacturing company using traditional costing, uses statistical tools to solve the aforementioned problem: by means of multivariable-linear regression models we identify the basis that is most related to the Indirect Manufacturing Costs (CIF); using deviation analysis techniques we determined the fixed-variable behavior. We concluded that the assignment basis analyzed separately show a low significance level and a low R², but lead to a better result when combined. Likewise, at the moment of analyzing cost behavior, we recommend that they are catalogued in the fixed group, às it is not feasible to find a unit rate in function of production for them; we also describe the treatment to be given for variations.

Keywords : predetermined CIF rates; fixed costs; variable costs; cost assignment basis; treatment for variations; NIC 2.

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