Tema 7 - Costes Logísticos

The correct answer is "Todas las respuestas anteriores son correctas" because the cost of transportation can be calculated based on distance, weight, or by the number of packages. All of these methods are valid and commonly used in determining transportation costs.

The statement is true because it states that the amount of the purchase should be reduced by discounts, rappels, and bonuses obtained, as well as subsidies received for the purchase if applicable. This implies that these deductions and subsidies should be taken into account when calculating the final amount to be paid for the purchase.

La adquisición de un camión abonada con cheque se considera un pago porque implica la transferencia de dinero para adquirir el camión. También se considera una inversión porque el camión es un activo que se espera que genere beneficios económicos a lo largo del tiempo. Por lo tanto, la respuesta correcta es "Un pago y una inversión".

The statement "El coste de emisión de pedidos no es un coste logístico" translates to "The cost of order issuance is not a logistics cost." The correct answer is False because the cost of order issuance is indeed a logistics cost. In logistics, the cost of order issuance refers to the expenses incurred in the process of generating and sending out orders, such as printing, packaging, and shipping costs. These costs are directly related to the logistics activities involved in fulfilling customer orders.

The correct answer is "Coste oculto" because the term "absolescencia de productos en almacén" refers to the cost incurred when products in the warehouse become obsolete or outdated. This cost is not immediately apparent or visible, hence it is considered a hidden or hidden cost. It is not an indirect cost or a fixed cost, as these terms do not specifically relate to the obsolescence of products in the warehouse.

Logistic costs include the costs of procurement, storage, transportation, and information management. This means that the correct answer is that logistic costs include the costs of procurement, storage, transportation, and information management.

La adquisición de un equipo de manutención "retráctil" a un proveedor de inmovilizado es considerada una inversión. Esto se debe a que la compra de este equipo se espera que genere beneficios económicos a largo plazo para la empresa, ya que se utilizará para mejorar y agilizar las operaciones de manejo de materiales. A diferencia de un gasto, que se considera un desembolso de dinero que no generará beneficios futuros, una inversión implica destinar recursos con la expectativa de obtener un retorno o beneficio económico en el futuro.

The correct answer is "Obsolescencia". Cuando hablamos de perdida de actualidad o novedad, nos referimos a la obsolescencia, que es cuando algo se vuelve obsoleto o anticuado debido a los avances tecnológicos o cambios en el mercado. Esto puede aplicarse a productos, tecnologías, ideas o cualquier otra cosa que pierda su relevancia con el tiempo. La obsolescencia puede ser causada por la introducción de nuevas versiones o modelos más avanzados, o por cambios en las preferencias y demandas de los consumidores.

The statement is true because the cost of procurement includes both the cost of purchasing the goods or services and the cost of placing an order. When a company procures items, they not only have to pay for the actual products but also incur additional expenses related to the process of ordering, such as administrative costs, transportation costs, and any fees associated with the procurement system. Therefore, the cost of procurement consists of both the cost of purchase and the cost of order issuance.

The correct answer is "Un coste fijo" because the rental cost of the warehouse is a fixed expense that remains constant regardless of the level of production or sales. It does not vary with changes in activity or production volume.

La amortización se refiere a la imputación al coste del ejercicio correspondiente a una inversión del inmovilizado. Esto significa que cuando se realiza una inversión en un activo fijo, como una maquinaria o un edificio, su coste se distribuye a lo largo de su vida útil en forma de gasto. Esto permite reflejar de manera más precisa el desgaste y la obsolescencia del activo a lo largo del tiempo. Por lo tanto, la opción "Es la imputación al coste del ejercicio correspondiente a una inversión del inmovilizado" es la correcta.

The correct answer is "Costes variables". This means that the commissions paid to the sellers are considered as variable costs. Variable costs are expenses that change in direct proportion to the level of production or sales. In this case, the commissions paid to the sellers would vary depending on the amount of sales they generate. Therefore, it is the most appropriate option among the given choices.

La adquisición de un camión abonada con cheque se considera un pago porque implica la transferencia de dinero a cambio del bien adquirido. También se considera una inversión porque el camión es un activo que se espera que genere beneficios económicos a lo largo del tiempo. Por lo tanto, la respuesta correcta es "Un pago y una inversión".

La rotura del stock se refiere a la falta de inventario de un producto en un determinado momento. Esto puede resultar en costos ocultos para la empresa, ya que puede ocasionar la pérdida de ventas, la insatisfacción del cliente y la necesidad de realizar pedidos urgentes para reponer el stock, lo que puede implicar gastos adicionales de envío o transporte. Por lo tanto, la opción "Un coste oculto" es la correcta, ya que describe los posibles costos asociados con la rotura del stock.

The statement is false because additional expenses incurred until the goods are received in the company's warehouse are considered part of the purchase cost. These additional expenses may include transportation costs, import duties, insurance, and any other costs directly related to acquiring and bringing the goods to the company's premises. Therefore, these expenses are included in the overall cost of purchasing the goods.

The correct answer includes the items that are considered variable costs. Variable costs are expenses that change in direct proportion to the level of production or sales. In this case, combustibles, neumáticos, aceites, and reparaciones are costs that can vary depending on the amount of transportation or usage of vehicles. Personal de conducción, primas de seguro, amortización de los elementos de transporte, and coste financiero de los vehículos are not considered variable costs as they are more likely to be fixed costs or expenses that do not change with the level of production or sales.

The correct answer is "Costes variables". This means that the commissions paid to the sellers are considered variable costs. Variable costs are expenses that change in direct proportion to the level of production or sales. In this case, the amount of commission paid to the sellers would vary depending on the amount of sales they generate. This is different from fixed costs, which remain constant regardless of the level of production or sales, and indirect costs, which are not directly tied to the production or sales process.

Establecer un sistema apropiado para realizar las compras en la empresa minimiza los costes de aprovisionamiento. Al tener un sistema eficiente de compras, se puede optimizar la adquisición de materiales y productos necesarios para la empresa, evitando compras innecesarias o excesivas. Esto ayuda a reducir los costes asociados al aprovisionamiento, como la sobrecompra de productos, el almacenamiento de inventario excesivo y la obsolescencia de productos. Un sistema adecuado de compras también permite negociar mejores precios y condiciones con los proveedores, lo que contribuye a minimizar los costes de aprovisionamiento.

Poka-yoke es una técnica que evita errores inadvertidos. Esta técnica se utiliza para prevenir o corregir errores en los procesos de producción o en la realización de tareas, de manera que se minimicen los fallos y se asegure la calidad del producto o servicio. Mediante el uso de dispositivos o mecanismos simples, se busca evitar que se cometan errores o se realicen acciones incorrectas, lo que ayuda a mejorar la eficiencia y reducir los costos asociados a los errores. Por lo tanto, la opción "Una técnica que evita errores inadvertidos" es la correcta.

The correct answer is "Variable y directo". This means that the consumption of raw materials is a cost that varies with the level of production and is directly attributable to the production process. In other words, as the production level increases or decreases, the cost of raw materials will also increase or decrease proportionately. Additionally, this cost can be directly traced to the production process, as it is necessary for the creation of the final product.

The purchase of office supplies on credit for the order management department is considered a cost. This is because it involves an expenditure or an outflow of resources for the company. It is not classified as an investment because it does not involve acquiring assets with the expectation of generating future income or returns. Similarly, it is not considered a payment as it refers to the act of transferring funds in exchange for goods or services.

In a logistics operator, one of the functions of logistics is outsourced. This means that a part of the logistics function is delegated to an external company or service provider. This allows the company to focus on its core competencies while relying on the expertise of the logistics operator for certain aspects of the supply chain. By outsourcing a part of the logistics function, the company can also benefit from cost savings and efficiencies. Additionally, outsourcing can lead to an increase in the company's inventory as the logistics operator manages and stores the goods on behalf of the company. Therefore, all of the given statements are correct.

La compra de folios a créditos para el departamento de aprovisionamiento se considera un gasto porque implica el desembolso de dinero para adquirir los folios. También se considera un coste porque representa un desembolso económico necesario para el funcionamiento del departamento y la realización de sus actividades.

The consumption of telephone refers to the cost of using telephone services, which remains constant and does not vary with usage. This is known as a fixed cost, as it does not change regardless of the amount of phone usage. Therefore, the correct answer is "Coste fijo" (Fixed cost).

The correct answer is "Fijo e indirecto" which means fixed and indirect. This means that the rental cost of the warehouse is a fixed expense that does not change regardless of the level of production or sales. Additionally, it is considered an indirect cost because it is not directly related to the production process but still necessary for the operation of the business.

Los descuentos concedidos a los clientes se consideran una reducción de los ingresos porque representan una disminución en el valor total de las ventas. Aunque los descuentos pueden ser una estrategia para atraer a más clientes y aumentar el volumen de ventas, en última instancia, implican una disminución en los ingresos generados por esas ventas. Por lo tanto, se consideran una reducción de los ingresos en lugar de un gasto o un coste.

The delivery of a check to a fixed asset supplier for purchasing a computer three months ago is considered a payment. This is because a payment refers to the act of transferring funds or settling a debt. In this case, the check is being used to pay the supplier for the computer that was purchased, making it a payment.

The breakeven point is the level of sales at which the company neither makes a profit nor incurs a loss. To calculate the breakeven point, we divide the fixed costs by the contribution margin per unit. The contribution margin per unit is the selling price per unit minus the variable cost per unit. In this case, the fixed costs are 1,000€, the variable cost per unit is 10€, and the selling price per unit is 100€. Therefore, the contribution margin per unit is 100€ - 10€ = 90€. Dividing the fixed costs (1,000€) by the contribution margin per unit (90€) gives us a breakeven point of 11.11 units. Since we cannot sell a fraction of a unit, we round up to the nearest whole number, which is 11 units.

The correct answer is "Un coste de compra" because it states that the discounts granted by suppliers are a cost of purchase. This implies that when a supplier offers a discount, it is considered as part of the cost of purchasing the goods or services from that supplier. This cost is directly related to the amount of money spent on the purchase and can impact the overall expenses of the buyer.

The correct answer is Personal de conducción, Primas de seguro, Amortización de los elementos de transporte, Coste financiero de los productos. These options are considered fixed costs because they do not vary with the level of production or sales. Personal de conducción refers to the cost of employing drivers, which is a fixed expense regardless of the number of trips made. Prima de seguro is the insurance premium, which is a fixed cost paid regularly. Amortización de los elementos de transporte refers to the depreciation of transportation assets, which is a fixed cost over time. Coste financiero de los productos refers to the financial cost of products, which is a fixed expense associated with the financing of inventory or production.

The correct answer is "Los costes totales depende del nivel de producción." This statement is correct because total costs are influenced by the level of production. As the level of production increases, the total costs also increase due to factors such as raw material expenses, labor costs, and overhead costs. Conversely, if the level of production decreases, the total costs will also decrease. Therefore, the level of production has a direct impact on the total costs incurred by a company.

The given answer "Variable y directo" suggests that the manipulation of references incurs both variable and direct costs. This means that the cost of manipulating references can vary depending on different factors, and these costs are directly associated with the manipulation process. It implies that the cost may change based on the specific situation or conditions, and it is directly related to the act of manipulating references.

The Full-Cost method will give a higher analytical result for the period.

According to the ABC method, costs are allocated to activities and then assigned to products based on the usage of those activities. This method recognizes that different products may require different levels of activities, and therefore, costs should be assigned based on the actual usage of activities rather than being directly allocated to products or departments.

El salario del jefe de almacén se incluiría en el coste de manipulación, ya que su función principal es supervisar y coordinar las actividades de manipulación de mercancías en el almacén. Esto implica gestionar el personal, asegurarse de que se cumplan los procedimientos de manipulación adecuados y garantizar la eficiencia en el flujo de mercancías dentro del almacén. Por lo tanto, el salario del jefe de almacén es un componente importante del coste de manipulación de las operaciones logísticas.

Outsourcing se aplica para transformar los costes de la empresa en variables. Esto significa que al externalizar ciertas funciones o actividades de la empresa, los costos asociados a esas actividades se vuelven variables en lugar de fijos. En lugar de tener que pagar un salario fijo a los empleados internos, la empresa puede contratar a un proveedor externo y pagar solo por los servicios utilizados. Esto permite a la empresa ajustar los costos según la demanda y reducir los gastos fijos.

The correct answer is "La cantidad mínima que le interesa producir a la empresa". This is because the breakeven point refers to the minimum level of production or sales volume that a company needs to achieve in order to cover all its costs and avoid losses. It represents the point at which the company starts making a profit.

The correct answer is "Un coste del periodo". This means that the interests paid by the company are considered as a cost incurred during a specific accounting period. This cost is not classified as a direct cost, which refers to expenses directly related to the production of goods or services, nor as an indirect cost, which refers to expenses that cannot be directly attributed to a specific product or service. Instead, it is categorized as a cost of the period, which includes expenses that are incurred in a specific time frame for the operation of the business.

The statement is true because the costs of purchases are not included in logistics costs. Logistics costs refer to the expenses related to the movement, storage, and management of goods throughout the supply chain. On the other hand, the costs of purchases are the expenses incurred when acquiring goods or materials from suppliers. While purchases are a necessary component of the supply chain, they are not considered part of the logistics costs specifically.

Planificar un flujo continuo de productos y materiales ayuda a optimizar los costos de transporte. Al tener un plan en marcha, se pueden minimizar los tiempos de espera y los costos asociados al transporte de mercancías. Además, al planificar de manera adecuada, se pueden identificar rutas más eficientes y optimizar la capacidad de carga de los vehículos, lo que puede conducir a una reducción de los costos de transporte. Por lo tanto, la planificación de un flujo continuo de productos y materiales es una acción que puede ayudar a optimizar los costos de transporte.

The correct answer is "Variable e indirecto" which means that electrical energy is a variable and indirect cost for most companies. This means that the amount of electricity consumed by a company can vary depending on factors such as production levels or seasonal variations. Additionally, the cost of electricity is not directly tied to the production of goods or services, but it indirectly affects the overall expenses of the company.

The correct answer is "None of the above is correct." This means that none of the options provided (indirect cost, direct cost, variable cost) accurately describe the rental of the warehouse. The question is asking for a different category or classification that is not included in the given options.

The correct answer is "Los costes de aprovisionamiento y distribución." This is because the question asks for what the "logistic costs" include, and the only option that includes both "aprovisionamiento" (procurement) and "distribución" (distribution) is the second option. The other options either do not include both of these elements or include additional elements that are not mentioned in the question.

The correct answer is "Ninguna de las anteriores es correcta" because none of the given options accurately represent how the gross industrial margin is obtained. The gross industrial margin is typically calculated by subtracting the cost of goods sold from the total revenue generated by sales. However, none of the options provided include this calculation. Therefore, the correct answer is that none of the options are correct.

The correct answer is "Administración". Los costes relacionados con la salida de la mercancía del almacén se consideran costes de administración. Esto se refiere a los gastos asociados con la gestión y supervisión de la operación de salida de la mercancía, como la planificación de rutas, la coordinación del transporte y la documentación necesaria para el envío.

The correct answer is "Ninguna de las anteriores es correcta" which means "None of the above is correct". This implies that none of the given options accurately describe how ending inventory is incorporated in the Full-Cost method.

The correct answer includes costs related to inventory management (retribución del personal que realiza los inventarios de los productos), accounting software (el coste de un programa informático para llevar la contabilidad de la empresa), computer equipment for tracking goods (el coste de un equipo informático para controlar la trazabilidad de las mercaderías), managing the reception and shipment of goods (los costes de gestionar la recepción y expedición de mercaderías), and labeling products and pallets (el etiquetaje de los productos y los palés). These costs are all associated with the logistics administration of the company.