Materia prima

Raw material.

The raw material and its effect on production costs.

Concept and definition of a commodity.

It is defined as raw material all items included in the development of a product. The raw material is any element that is transformed and incorporated into a final product. A finished product including a number of elements and byproducts, that by a transformation process enabled the preparation of the final product. The raw material is used mainly in industrial companies that are manufacturing a product. Commercial companies handle goods, they are responsible for marketing the products manufactured industrial companies. The raw material must be perfectly identifiable and measurable, to determine both the final cost of the product and its composition. In the management of inventories, which may well be inventories of raw materials, in-process inventories and inventories of finished products, special care should be taken in areas such as storage, transport, procurement process itself, etc. The raw material and its effect on the management of production costs. The final product is the result of applying a series of processes to a commodity, so the value or final product cost included the individual cost of each raw material and the value of the process or processes applied.

http://diegopazos.blogspot.com.co/2008/07/materia-prima-e-insumos.html 

La materia prima es todo aquel elemento que se transforma e incorpora en un producto final. Es cierto que el costo y la calidad de un producto final depende en buena parte de las materias primas, sin embargo existen otros aspectos que son importantes como lo es el proceso de transformación y en caso de que este no se haga de manera adecuada puede perjudicar el valor del producto final, así la materias primas sean la de mejor calidad, o que el producto resulte más costoso.

Materia Prima

Costos

Empresa

Transformacion

Productividad

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