LA DISTRIBUCION DE COSTOS INDIRECTOS DE FABRICACION, FACTOR CLAVE AL COSTEAR PRODUCTOS The distribution of indirect costs of manufacture, key factor when paying for products

The production cost or cost of the product is the turn out to add the value of the consumed materials (material direct), the wa ges paid to the production workers (direct manpower) and the sum of the realised or caused payments corresponding to all the additional activities necessary to make that product or service (indirect costs of man ufacture). Independent of the system of I pay for used, the suitable distribution of the indirect costs of manufacture (CIF), repels directly in the value assigned to the product, is therefore due to pay the due attention to the re alised procedure of allocation.