DETERMINACIN DEL COSTO DE PRODUCCIN Y COSTO UNITARIO

EMPRESA: SERVICIOS MLTIPLES "TAURUS GRAFICA"

RAZN SOCIAL: LUIS ALBERTO CASAS SANCHEZ
DIRECCIN JR 28 DE JULIO N 798 REFERENCIA ESQUINA CON 9 DE DICIEMBRE ( DOMICILIO FISCAL)
LOCAL COMERCIAL ( CALIXTO N
)
RUC: 10198361998
N ORDEN :

2 Millar de volantes

DETALLE

MPD

PAPEL COUCHE DE 150g

Tinta Grafinal Cian
Tinta Grafinal Magenta
Tinta grafinal Yellow
Tinta Grafinal Negro
Servicio placa CTP
Diseador
Maquinista
Cortador
ACABADOR
Alquiler de local
luz
agua
internet
depreciacin de maquinaria
depreciacin de equipo de cmputo

31.2
16
16
16
16

total

95.2

MOD

COSTOS INDIRECTOS DE
MPI

14.5
30
33.33
25

88.33

14.5

MATERIA PRIMA DIRECTA

(+) MANO DE OBRA DIRECTA
(+) CIF
COSTO DE PRODUCCIN
DETERMINACIN DE COSTO UNITARIOS
COSTO UNITARIO

COSTO DE PRODUCCIN
UNIDADES PRODUCIDAS

253.03
2

C.U

126.52

OMICILIO FISCAL)

STOS INDIRECTOS DE FABRICACIN

MOI
OCI

12.5
3.7
0.5
0.5
4.3
31.5
2

12.5

42.5

253.03

INDUGARSA SA
Aadir
trab.
2704
21

CARGO

0
1 Cortado
2 Cortado
3 Cortado
4 Torneado
5.00 Torneado
6 Torneado
7 Fresado
8 Fresado
9 Fresado
10 Doblado
11 Doblado
12 Doblado
13 Soldadura
14 Soldadura
15 Soldadura
16 Lijado
17 Lijado
18 Lijado
19 Pintor
20 Pintor
21 Pintor
21
Jefe de planta

SALARIO

30
30
30
28
28
28
38
38
38
35
35
35
32
32
32
27
27
27
37
37
37

30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

LEYES

20,430.00

9%
1,838.70

900.00
900.00
900.00
840.00
840.00
840.00
1,140.00
1,140.00
1,140.00
1,050.00
1,050.00
1,050.00
960.00
960.00
960.00
810.00
810.00
810.00
1,110.00
1,110.00
1,110.00
20,430.00

81.00
81.00
81.00
75.60
75.60
75.60
102.60
102.60
102.60
94.50
94.50
94.50
86.40
86.40
86.40
72.90
72.90
72.90
99.90
99.90
99.90
1,838.70

1,525.00
-

137.25
-

1.84%
375.91

GRATIFICACION
JULIO /DIC
6
3,405.00

16.56
16.56
16.56
15.46
15.46
15.46
20.98
20.98
20.98
19.32
19.32
19.32
17.66
17.66
17.66
14.90
14.90
14.90
20.42
20.42
20.42
375.91

150.00
150.00
150.00
140.00
140.00
140.00
190.00
190.00
190.00
175.00
175.00
175.00
160.00
160.00
160.00
135.00
135.00
135.00
185.00
185.00
185.00
3,405.00

SCRT

254.17
0.00
0.00
0.00
0.00
0.00

BONIFICACION

VACACION

CTS

306.45

12
1,702.50

12
1,986.25

13.50
13.50
13.50
12.60
12.60
12.60
17.10
17.10
17.10
15.75
15.75
15.75
14.40
14.40
14.40
12.15
12.15
12.15
16.65
16.65
16.65
306.45

75.00
75.00
75.00
70.00
70.00
70.00
95.00
95.00
95.00
87.50
87.50
87.50
80.00
80.00
80.00
67.50
67.50
67.50
92.50
92.50
92.50
1,702.50

87.50
87.50
87.50
81.67
81.67
81.67
110.83
110.83
110.83
102.08
102.08
102.08
93.33
93.33
93.33
78.75
78.75
78.75
107.92
107.92
107.92
1,986.25

22.88
-

127.08
0.00
0.00
0.00
0.00
0.00

148.26
0.00
0.00
0.00
0.00
0.00

DISTRIBUCION DE LA MANO DE OBRA DIRECTA

Mes
TRIBUTOS
VACA
10.84%
184.55
8.13
8.13
8.13
7.59
7.59
7.59
10.30
10.30
10.30
9.49
9.49
9.49
8.67
8.67
8.67
7.32
7.32
7.32
10.03
10.03
10.03
184.55
11.44
0.00
0.00
0.00
0.00
0.00

TOTAL
MENSUAL

TOTAL
HORAS

30,229.36

2,704.00

234.77

776.00

8,654.41

1,331.69
1,331.69
1,331.69
1,242.91
1,242.91
1,242.91
1,686.81
1,686.81
1,686.81
1,553.64
1,553.64
1,553.64
1,420.47
1,420.47
1,420.47
1,198.52
1,198.52
1,198.52
1,642.42
1,642.42
1,642.42
30,229.36

128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
128.7619
2,704.00

10.34
10.34
10.34
9.65
9.65
9.65
13.10
13.10
13.10
12.07
12.07
12.07
11.03
11.03
11.03
9.31
9.31
9.31
12.76
12.76
12.76
234.77

37.33
37.33
37.33
26.67
26.67
26.67
34.67
34.67
34.67
48.00
48.00
48.00
32.00
32.00
32.00
48.00
48.00
48.00
32.00
32.00
32.00
776.00

386.11
386.11
386.11
257.41
257.41
257.41
454.14
454.14
454.14
579.17
579.17
579.17
353.02
353.02
353.02
446.79
446.79
446.79
408.17
408.17
408.17
8,654.41

2,226.08
2,226.08

CADA
HORA

ORDEN
100

PRODUCCION
100

OBRA DIRECTA
ORDEN
101

PRODUCCION
101

ORDEN
102

PRODUCCION
102

ORDEN
128
-

1,176.00

13,075.38

752.00

8,171.77

74.67
74.67
74.67
69.33
69.33
69.33
69.33
69.33
69.33
58.67
58.67
58.67
64.00
64.00
64.00
34.67
34.67
34.67
21.33
21.33
21.33
1,176.00

772.22
772.22
772.22
669.26
669.26
669.26
908.28
908.28
908.28
707.87
707.87
707.87
706.03
706.03
706.03
322.68
322.68
322.68
272.12
272.12
272.12
13,075.38

26.67
26.67
26.67
42.67
42.67
42.67
34.67
34.67
34.67
32.00
32.00
32.00
42.67
42.67
42.67
56.00
56.00
56.00
16.00
16.00
16.00
752.00

275.79
275.79
275.79
411.85
411.85
411.85
454.14
454.14
454.14
386.11
386.11
386.11
470.69
470.69
470.69
521.25
521.25
521.25
204.09
204.09
204.09
8,171.77

PRODUCCION
128
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

ORDEN
129

PRODUCCION
129

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

ORDEN
130

PRODUCCION
130

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

ORDEN
131

PRODUCCION
131

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

TOTAL
HORAS
2,704.00
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
138.666667
69.3333333
69.3333333
69.3333333
2,704.00

TOTAL
21,729.79
1,158.33
1,158.33
1,158.33
926.67
926.67
926.67
1,362.42
1,362.42
1,362.42
1,287.04
1,287.04
1,287.04
1,059.05
1,059.05
1,059.05
769.46
769.46
769.46
680.29
680.29
680.29
21,729.79