1

DETERMINACIN DE LA DISTRIBUCION DE LOS GASTOS DE FABRICACIN

Gastos de Fabricacion
Mano de Obra Indirecta
Alquiler y Combustible
Suministros, Imptos y otros gastos
Seguro y Mantenimiento de Maq.
Sueldo, empleados, Of.Planta
Electricidad

Base para la Distribucion

41,740 - 4,500 = 37,240
Area
Sueldos y Salarios
Inv. Maq. Y Equipo
49,500 + 4,500 = 54,000
1/4 Area Planta
3/4 Costo Maq. Y Eq.

Sub TOTAL

Redistribucion Dpto 1
Redistribucion Dpto 2
TOTAL

Dpto. B

Dpto. C

S/.
S/.
S/.

9,287.00 S/.
36,922.00 S/.
28,486.00 S/.

S/.
S/.
S/.

908.00 S/.
4,023.00 S/.
79,626.00 S/.

S/. 103,887.00 S/. 78,724.00 S/. 23,781.00 S/.

S/. 90,538.00 S/. 61,174.00 S/. 24,470.00 S/.
S/. 339,806.00 S/. 127,877.00 S/.

S/.
3,715.00 S/.
12,935.00 S/.
2,294.00 S/.
363.00 S/.
324.00 S/.
19,631.00 S/.
S/.
S/.
1,382.00
4,894.00
25,907.00

COEFICIENTE DE COSTOS INDIRECTOS

TOTAL
Horas Maquina
Horas Mano de Obra
CCI

Total
Dpto. A
S/. 37,240.00
S/. 55,720.00 S/. 18,573.00
S/. 209,180.00 S/. 98,789.00
S/. 115,670.00 S/. 70,741.00
S/. 54,000.00
S/.
5,445.00 S/.
1,815.00
S/. 16,335.00 S/.
9,990.00
S/. 493,590.00 S/. 199,908.00

Dpto. A
Dpto. B
Dpto. C
S/. 339,806.00 S/. 127,877.00 S/. 25,907.00
31,912
9,640
4,160
S/.
10.6482 S/.
13.2652 S/.
6.22764

COSTO DEL TRABAJO 987

Materia Prima
Mano de Obra
Gastos de Fabricacin

S/.
S/.
S/.

48,792
46,500
22,053

TOTAL S/.

117,345

Dpto A

1256 S/.

10.64822 S/.

13,374

Dpto B

535 S/.

13.26525 S/.

7,097

Dpto C

254 S/.

6.22764 S/.

1,582

Dpto. 1
Dpto. 2
37,240.00
13,930.00 S/. 10,215.00
48,279.00 S/. 12,255.00
12,811.00 S/.
1,338.00
S/. 54,000.00
1,361.00 S/.
998.00
1,809.00 S/.
189.00
115,430.00 S/. 78,995.00
-11,543.00 S/. 11,543.00
103,887.00 S/. 90,538.00

Mano de Obra Indirecta

Alquiler de Planta
Seguros maquinarias y equipo
Superintendencia
Sueldos de los empleados de of.
Mantenimiento y Rep. De Maq.
Depreciacin de Maq. Y Eq.
Combustible
Electricidad
Suministro de Fab. Utilizados
Impuestos del Seguro Social
Suministros de Of. Para fab.
Otros gatos de planta
Total

Area de planta (pies cuadrados)

Numero de empleados
Numero de horas maquina
Numero de horas mano de obra
Sueldos y Salarios
Costo de Maq. Y Eq.

S/. 41,740.00
S/. 24,000.00
S/. 42,160.00
S/. 60,000.00
S/. 49,500.00
S/. 31,010.00
S/. 42,500.00
S/. 31,720.00
S/. 21,780.00
S/. 36,170.00
S/. 92,100.00
S/. 8,790.00
S/. 12,120.00
S/. 493,590.00
Total
A
B
30,000
10,000
5,000
109
50
20
47,952
31,912
9,640
113,360
52,000
20,800
S/. 161,307.00 S/. 76,180.00 S/. 28,472.00
S/. 1,019,047.00 S/. 623,225.00 S/. 250,960.00

1
2
2,000
7,500
5,500
4
25
10
560
5,840
4,160
26,000
10,400
S/. 9,975.00 S/. 37,230.00 S/. 9,450.00
S/. 20,210.00 S/. 112,862.00 S/. 11,790.00

A Sobre la Base del Area

1 Alquiler
1 Combustible

Gastos sobre la base del area =

Area de planta total

B
2
2
2
2
2

Sobre la Base de Sueldos y Salarios

Suministro de Fab. Utilizados
Impuestos del Seguro Social
Suministros de Of. Para fab.
Otros gatos de planta
Superintendencia

Gastos sobre la base del area =

Sueldos y Salarios total

C
3
3
3

(a * b)
Costo Asignado

S/. 24,000.00
S/. 31,720.00
S/. 55,720.00
S/. 55,720.00
30,000.00

S/. 1.8573333 (b) ----->

Dpto. A
Dpto. B
Dpto. C
Dpto. 1
Dpto. 2
Total

S/. 115,670.00
S/. 1,019,047.00

S/. 98,789
S/. 36,922
S/. 12,935
S/. 48,279
S/. 12,255
S/. 209,180

a
Area de planta

1.85733333
1.85733333
1.85733333
1.85733333
1.85733333

b
Coef.

1.29678191
1.29678191
1.29678191
1.29678191
1.29678191

10,000
5,000
2,000
7,500
5,500
30,000

a
Sueldos y Salarios

76,180
28,472
9,975
37,230
9,450
161,307

S/. 1.2967819 (b) ----->

Sobre la Base de Inversiones Maq. Y Eq.

Seguros maquinarias y equipo
S/. 42,160.00
Mantenimiento y Rep. De Maq.
S/. 31,010.00
Depreciacin de Maq. Y Eq.
S/. 42,500.00
S/. 115,670.00
Gastos sobre la base del area =
Costo de Maq. Y Eq. Total

S/. 18,573
S/. 9,287
S/. 3,715
S/. 13,930
S/. 10,215
S/. 55,720

(a * b)
Costo Asignado

S/. 36,170.00
S/. 92,100.00
S/. 8,790.00
S/. 12,120.00
S/. 60,000.00
S/. 209,180.00
S/. 209,180.00
S/. 161,307.00

Dpto. A
Dpto. B
Dpto. C
Dpto. 1
Dpto. 2
Total

b
Coef.

(a * b)
Costo Asignado

S/. 0.1135080 (b) ----->

Dpto. A
Dpto. B
Dpto. C
Dpto. 1
Dpto. 2
Total

S/. 70,741
S/. 28,486
S/. 2,294
S/. 12,811
S/. 1,338
S/. 115,670

b
Coef.

0.11350801
0.11350801
0.11350801
0.11350801
0.11350801

a
Costo Maq. Y Eq.

623,225
250,960
20,210
112,862
11,790
1,019,047

Electricidad

S/. 21,780.00
1/4
3/4

S/. 5,445.00 Distribuir en base al Area de Planta

S/. 16,335.00 Distribuir en base al Costo de Maq. Y Eq.
(a * b)
Costo Asignado

Electricidad Area de Planta

Area de planta total

S/. 5,445.00
30,000.00

S/. 0.1815000 (b)

Dpto. A
Dpto. B
Dpto. C
Dpto. 1
Dpto. 2
Total

S/. 1,815
S/. 908
S/. 363
S/. 1,361
S/. 998
S/. 5,445
(a * b)
Costo Asignado

Electricidad Costo de Maq. Y Eq.

Area de planta total

S/. 16,335.00
1,019,047.00

S/. 0.0160297 (b)

Dpto. A
Dpto. B
Dpto. C
Dpto. 1
Dpto. 2
Total

S/. 9,990
S/. 4,023
S/. 324
S/. 1,809
S/. 189
S/. 16,335

b
Coef.

0.18150000
0.18150000
0.18150000
0.18150000
0.18150000

b
Coef.

0.01602968
0.01602968
0.01602968
0.01602968
0.01602968

a
Area de planta

10,000
5,000
2,000
7,500
5,500
30,000
a
Area de planta

623,225
250,960
20,210
112,862
11,790
1,019,047

Redistribucin Dpto 1
(a * b)

Total Gastos Dpto 1

Total Numero de horas maquina

S/. 103,887.00
42,112

S/. 2.4669215

Costo Asignado

Dpto. A
Dpto. B
Dpto. C
TOTAL

S/. 78,724
S/. 23,781
S/. 1,382
S/. 103,887

b
Coef.

a
N Horas Maq

2.46692154
2.46692154
2.46692154

31,912
9,640
560
42,112

Redistribucin Dpto 1
(a * b)

Total Gastos Dpto 2

Numero de horas mano de obra

S/. 90,538.00
76,960

S/. 1.1764293

Costo Asignado

Dpto. A
Dpto. B
Dpto. C
TOTAL

S/. 61,174
S/. 24,470
S/. 4,894
S/. 90,538

b
Coef.

1.17642931
1.17642931
1.17642931

a
N Horas Maq

52,000
20,800
4,160
76,960