Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Monografia 08 Ord de Produccion
Monografia 08 Ord de Produccion
S/.
S/.
S/.
Total
105,000.00
24,000.00
129,000.00
Total
150,000.00
48,000.00
198,000.00
PRODUCCION EN PROCESO
Orden 210 trenes elctricos
Materia prima directa
Mano de obra directa
Cargos indirectos de fabricacin
TOTAL:
25,000.00
10,000.00
15,000.00
50,000.00
2) Se devuelven materias primas plasticas por 500 kg. x S/. 15.00 c/kg.
S/. 7,500.00
3) En el periodo se consumen materias primas directas segn concentraciones de vales de salida, como
sigue.
OP 01 - AUTOMOVILES
Kg.
S/. c/kg.
Sub total
Total
- Materias primas metalicas
1,500
8.00
12,000.00
12,000.00
OP 02 - TRANSFORMERS
- Materias primas plasticas
- Materias primas metalicas
OP 03 - ROBOTS
- Materias primas plasticas
- Materias primas metalicas
9,000
2,500
15.00
8.00
135,000.00
20,000.00
155,000.00
4,800
15.00
72,000.00
3,600
8.00
28,800.00
TOTAL DE MAT. PRIM. CONSUMIDA
100,800.00
267,800.00
S/.
130,000.00
6) Segn la misma concentracion de tiempo trabajado los salarios por mano de obra indirecta importan
la cantidad de S/.
40,000.00
110,000.00
14,900.00
ORDEN DE TRABAJO N
- 210 - Trenes elctricos
- 211 - Muecas
- 212 - Juego de salon
TOTALES:
S/.
S/.
S/.
S/.
S/. 7.3825503
TOTAL
17,718.12
55,369.13
36,912.75
110,000.00
8) Los cargos indirectos por erogaciones fabriles causados y pagados durante el periodo de costos son
de S/.
35,000.00
S/.
2,500 unidades
3,400 unidades
10,000.00 mensuales
- 01 - Automoviles
- 02 - Transformers
TOTAL:
S/.
S/.
S/.
180,000.00
410,000.00
590,000.00
ORDEN DE PRODUCCION N 01
CLIENTE: XXX
ARTICUL. AUTOMOVILES
CANT.
2500
ESPECIF.:
FECHA
FECHA DE PEDIDO:
FECHA DE INICIACION:
FECHA DE TERMINAC.
COSTO UNITARIO:
COSTO DE MANO DE GASTOS INDIRECTOS DE
COSTO DE MATERIAS PRIMAS
OBRA
FABRICACION
CANT.
CANT.
DESCRIPCION
COSTO
VALOR
VALOR
CANT.
HRS.
HRS.
I.I. productos en proceso
S/. 25,000.00
S/. 10,000.00
S/.
15,000.00
M.P. metlicas
1,500 S/. 12,000.00
2400
S/. 12,000.00
2400 S/.
17,718.12
TOTALES:
S/. 37,000.00
S/. 22,000.00
S/.
32,718.12
ORDEN DE PRODUCCION N 02
CLIENTE: XXX
FECHA DE PEDIDO:
ARTICUL. TRANSFORMERS
CANTIDAD:
3400
ESPECIF.:
FECHA
FECHA DE INICIACION:
FECHA DE TERMINAC.:
COSTO UNITARIO:
COSTO DE MANO DE GASTOS INDIRECTOS DE
COSTO DE MATERIAS PRIMAS
OBRA
FABRICACION
CANT.
CANT.
DESCRIPCION
COSTO
VALOR
VALOR
CANT.
HRS.
HRS.
M.P. plastica
9,000 S/. 135,000.00
7,000 S/. 37,500.00
7,500 S/.
55,369.13
M.P. metlicas
2,500 S/. 20,000.00
TOTALES:
S/. 155,000.00
S/. 37,500.00
S/.
55,369.13
ORDEN DE PRODUCCION N 03
CLIENTE: XXX
ARTICUL. ROBOTS
CANTI.:
4200
ESPECIF.:
FECHA
FECHA DE PEDIDO:
FECHA DE INICIACION:
FECHA DE TERMINAC:
COSTO UNITARIO:
COSTO DE MANO DE GASTOS INDIRECTOS DE
COSTO DE MATERIAS PRIMAS
OBRA
FABRICACION
CANT.
CANT.
DESCRIPCION
COSTO
VALOR
VALOR
CANT.
HRS.
HRS.
M.P. plastica
4,800 S/. 72,000.00
5,000 S/. 25,000.00
5,000 S/.
36,912.75
M.P. metlicas
3,600 S/. 28,800.00
TOTALES:
S/. 100,800.00
S/. 25,000.00
S/.
36,912.75
RESUMEN:
S/.
S/.
S/.
S/.
OP 210
37,000.00
22,000.00
32,718.12
91,718.12
Materia prima
* Mano de obra directa
** Gastos indirectos de fabricacin
TOTAL:
(menos) Ajuste de fabricacin
S/.
10,587.94 S/.
COSTO DE PRODUCCION
S/.
81,130.18
S/.
S/.
S/.
S/.
S/.
OP 211
155,000.00
37,500.00
55,369.13
247,869.13
OP 212
S/. 100,800.00
S/. 25,000.00
S/. 36,912.75
S/. 162,712.75
17,647.24 S/.
230,221.89
S/.
S/.
S/.
S/.
TOTALES
292,800.00
84,500.00
125,000.00
502,300.00
11,764.82 S/.
40,000.00
S/. 150,947.93
S/.
462,300.00
* OP - 210
* OP - 211
* OP - 212
S/.
S/.
S/.
S/.
GASTOS DE FABRICACION
G.I.F. varios
S/. 35,000.00
MOI
S/. 40,000.00
Depreciaciones
S/. 10,000.00
S/. 85,000.00
22,000.00
37,500.00
25,000.00
84,500.00
S/.
S/.
S/.
1.01
1.01
1.01
X
X
X
S/.
S/.
S/.
S/.
S/.
85,000.00
84,500.00
22,000.00
37,500.00
25,000.00
=
=
=
=
S/.
S/.
S/.
S/.
S/.
1.00591716
22,130.18 ***
37,721.89 ***
25,147.93 ***
85,000.00
S/.
S/.
S/.
OP 210
32,718.12
22,130.18
10,587.94
S/.
S/.
S/.
OP 211
55,369.13
37,721.89
17,647.24
S/.
S/.
S/.
OP 212
36,912.75
25,147.93
11,764.82
S/.
S/.
S/.
TOTALES
125,000.00
85,000.00
40,000.00
LIBRO DIARIO
: ENERO - 2010
: 10407907090
: CIA. MANUFCTURERA DE PLASTICOS S.A.
01
CODIGO
NUMERO CORRELATIVO
GLOSA O DESCRIPCION DE
LA OPERACIN
FECHA DE LA OPERACIN
PERIODO
RUC
APELLIDOS Y NOMBRES, DENOMINACION O RAZON SOCIAL
DENOMINACION
10
DEBE
500,000.00
104
23
50,000.00
231
24
150,000.00
241
33
1,000,000.00
335
39
391
42
421
50
501
59
5911
02
60
198,000.00
601
40
35,640.00
4011
12
121
03
Por el almacenamiento de la
materia prima
24
198,000.00
2411
2412
61
611
04
42
8,850.00
421
40
4011
60
601
05
61
7,500.00
611
24
06
61
267,800.00
611
24
2411
2412
2413
07
90
901
VAN
2,415,790.00
VIENEN
2,415,790.00
292,800.00
902
903
79
791
08
62
130,000.00
621
622
41
09
91
84,500.00
911
912
913
94
40,000.00
941
79
791
10
92
Costo de Ventas
125,000.00
921
922
923
93
931
11
21
339,587.25
2111
2112
71
711
12
23
162,712.75
2311
2312
2313
71
713
13
12
696,200.00
121
40
4011
70
701
14
69
339,587.25
691
21
211
15
65
35,000.00
655
68
10,000.00
681
39
391
46
469
16
94
45,000.00
941
79
791
17
93
VAN
4,716,177.25
VIENEN
4,716,177.25
125,000.00
931
94
941
18
94
40,000.00
941
92
921
19
71
40,000.00
711
21
211
23
231
20
21
28,235.18
211
69
691
21
95
96
97
79
75,000.00
55,000.00
4,000.00
5,083,412.43
PLASTICOS S.A.
HABER
100,000.00
250,000.00
1,320,000.00
30,000.00
233,640.00
198,000.00
1,350.00
7,500.00
7,500.00
267,800.00
2,415,790.00
2,415,790.00
292,800.00
130,000.00
124,500.00
125,000.00
339,587.25
162,712.75
106,200.00
590,000.00
339,587.25
10,000.00
35,000.00
45,000.00
4,716,177.25
4,716,177.25
125,000.00
40,000.00
28,235.18
11,764.82
28,235.18
134,000.00
5,083,412.43
BALANCE DE COMPROBACION
(Expresa en Nuevos Soles)
COD.
EJERCICIO
RUC
RAZON SOCIAL
10
12
21
23
24
33
39
40
41
42
48
50
59
60
61
62
65
68
69
70
71
79
90
91
92
93
94
95
96
97
:
:
:
SALDOS INICIALES
MOVIMIENTOS
SALDOS FINALES
CUENTAS
DEUDOR
ACREEDOR
500,000.00
DEBE
500,000.00
696,200.00
367,822.43
212,712.75
348,000.00
1,000,000.00
50,000.00
150,000.00
1,000,000.00
100,000.00
35,640.00
250,000.00
8,850.00
1,320,000.00
30,000.00
198,000.00
275,300.00
130,000.00
35,000.00
10,000.00
339,587.25
40,000.00
292,800.00
84,500.00
125,000.00
125,000.00
125,000.00
75,000.00
55,000.00
4,000.00
1,700,000.00
1,700,000.00
5,083,412.43
HABER
367,822.43
11,764.82
275,300.00
110,000.00
107,550.00
130,000.00
483,640.00
35,000.00
1,320,000.00
30,000.00
7,500.00
198,000.00
28,235.18
590,000.00
502,300.00
596,300.00
40,000.00
125,000.00
125,000.00
DEUDOR
ACREEDOR
ACTIVO
500,000.00
696,200.00
500,000.00
696,200.00
200,947.93
72,700.00
1,000,000.00
200,947.93
72,700.00
1,000,000.00
110,000.00
71,910.00
130,000.00
474,790.00
35,000.00
1,320,000.00
30,000.00
PASIVO Y
PATRIMON.
PERDIDA
110,000.00
71,910.00
130,000.00
474,790.00
35,000.00
1,320,000.00
30,000.00
190,500.00
77,300.00
130,000.00
35,000.00
10,000.00
311,352.07
311,352.07
590,000.00
462,300.00
596,300.00
292,800.00
84,500.00
85,000.00
75,000.00
55,000.00
4,000.00
5,083,412.43
3,820,300.00
75,000.00
55,000.00
4,000.00
3,820,300.00
2,469,847.93
2,171,700.00
445,352.07
S/.:
2,469,847.93
298,147.93
144,647.93
2,469,847.93
590,000.00
GANANCIA
AJUSTES Y
TRANSFERENCIAS
DEBE
HABER
PERDIDA
GANANCIA
190,500.00
77,300.00
130,000.00
35,000.00
10,000.00
311,352.07 (A)
590,000.00
311,352.07 (A)
596,300.00 (B)
292,800.00 (B)
84,500.00 (B)
85,000.00 (B)
590,000.00
150,947.93
75,000.00 (B)
55,000.00 (B)
4,000.00 (B)
590,000.00
907,652.07
907,652.07
442,800.00
740,947.93
298,147.93
590,000.00
para igualar
907,652.07
907,652.07
740,947.93
740,947.93
0.00