Description

Mind Map on Untitled, created by ervin arzuza on 20/09/2016.
ervin arzuza
Mind Map by ervin arzuza, updated more than 1 year ago
ervin arzuza
Created by ervin arzuza over 8 years ago
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  1. Materia Prima MP
    1. son
      1. Materiales directamente relacionado al producto terminado
      2. Costo Primo = MP+MOD
      3. Mano de Obra Directa MOD
        1. es
          1. Esfuerzo humano que interviene directamente en la transformación de las materias primas
        2. Costos Indirectos de Fabricación CIF
          1. son
            1. Erogaciones necesarias para producir diferentes a MP y MOD
            2. Costo de Conversión = MOD+CIF
              1. Mano de Obra Indirecta
                1. Materiales Indirectos
                2. Directos
                  1. Indirectos
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