Introducción En el mundo de la manufactura, una adecuada planeación y control de la producción es vital para garantizar eficiencia, calidad y rentabilidad. Uno de los documentos más importantes en este proceso es la orden de fabricación. Este documento no solo...
¿Qué es un Billete de Materiales? El Billete de Materiales (BOM) es un documento esencial en manufactura que detalla todos los insumos requeridos para producir un bien. Incluye materias primas, componentes intermedios, piezas terminadas e incluso elementos indirectos...
What is shrinkage? Shrinkage is a loss of inventory (raw materials, in-process goods, or finished goods) that occurs during production, storage, or sale. Shrinkage is classified as: Normal shrinkage: unavoidable due to the nature of the process (e.g., evaporation,...
The restaurant industry is one of the most competitive and demanding. To be profitable, it's not enough to attract customers; it's essential to control costs. Poor management of inputs or expense apportionment can make a best-selling dish a success.
In the business world, understanding how costs are generated and how to properly allocate them is key to making strategic decisions. This is where cost drivers for expense allocation, also known as cost drivers, come in.
