EJERCICIO :

La empresa "Intifan SAC" fabrica el producto X y utiliza materia prima A y B, bajo la sgte formulacin
estndar :
PRODUCTO X
Materia Prima Cantidad
A
10
B
12
Durante el mes de agosto se han ehcho las sgtes producciones :
A
Da 06 :
Da 13 :
Da 25 :

300 Unidades de Producto X

200 Unidades de Producto X
250 Unidades de Producto X

3000
2000
2500

En almacn de Materia Prima se tiene la siguiente informacin :

MATERIA PRIMA " A "
Saldo inicial 10,000 unidades a S/. 12 c/u
Da 04 : Compra 6000 unidades a S/. 13 c / u
Da 12 : Compra 8000 unidades a S/. 11 c / u
Da 23 : Compra 3000 unidades a S/. 12 c / u
MATERIA PRIMA " B "
Saldo inicial 8,000 unidades a S/. 10 c/u
Da 03 : Compra 5000 unidades a S/. 12 c / u
Da 16 : Compra 4000 unidades a S/. 13 c / u
Se solicita :
a) Determinar el costo de la materia prima segn el mtodo costo promedio, peps y ueps
b) Indique el importe del inventario que va a la cuenta del Balance General.
COSTO PROMEDIO
Articulo A
FECHA
4-Aug
6-Aug
12-Aug
13-Aug
23-Aug
25-Aug
TOTAL

DETALLE

INGRESO

Inv. Inicial
Compra
Salida
Compra
Salida
Compra
Salida

CANTIDADES
SALIDA
SALDO
10000
16000
13000
21000
19000
22000
19500
19500

6000
3000
8000
2000
3000
17000

2500
7500

INVENTARIO FINAL
19500

PEPS
Articulo A
FECHA

DETALLE

CANTIDADES

FECHA
4-Aug
6-Aug
12-Aug
13-Aug
23-Aug
25-Aug

DETALLE

INGRESO

Inv. Inicial
Compra
Salida
Compra
Salida
Compra
Salida
X
X
X
X

SALDO
10000
16000
13000
21000
19000
22000
19500

6000
3000
8000
2000
3000
2500

TOTAL
2500
6000
8000
3000

SALIDA

S/.
S/.
S/.
S/.

17000
12.000
13.000
11.000
12.000

7500
=
=
=
=

S/.
S/.
S/.
S/.

19500
30,000.000
78,000.000
88,000.000
36,000.000
Articulo A

FECHA
4-Aug
6-Aug
12-Aug
13-Aug
23-Aug
25-Aug
TOTAL

DETALLE

INGRESO

Inv. Inicial
Compra
Salida
Compra
Salida
Compra
Salida

CANTIDADES
SALIDA
SALDO

6000
3000
8000
2000
3000
2500
7500

17000
10000
3000
6000
500

10000
16000
13000
21000
19000
22000
19500
19500

X
X
X
X

S/.
S/.
S/.
S/.

12.000
13.000
11.000
12.000

=
=
=
=

sgte formulacin

SI
Compras

SF

Materia Prima " A "

120,000.00
202,000.00

231,493.91

B
3600
2400
3000

SI
Compras

SF

Articulo A
VALORES
VALOR UNITARIO INGRESO
SALIDA
SALDO
S/.
12.000
S/.
S/.
S/.
13.000 S/.
78,000.00 S/.
S/.
S/.
12.375
S/. 37,125.00 S/.
S/.
11.000 S/.
88,000.00 S/.
S/.
S/.
11.851
S/. 23,702.38 S/.
S/.
12.000 S/.
36,000.00 S/.
S/.
S/.
11.871
S/. 29,678.71 S/.
S/. 202,000.00 S/. 90,506.09 S/.

S/.

11.87

S/. 231,493.91

Articulo A
VALORES
VALOR UNITARIO

120,000.00
198,000.00
160,875.00
248,875.00
225,172.62
261,172.62
231,493.91
231,493.91

VALOR UNITARIO INGRESO

SALIDA
SALDO
S/.
12.000
S/.
S/.
S/.
13.000 S/.
78,000.00 S/.
S/.
S/.
12.000 S/.
S/. 36,000.00 S/.
S/.
11.000 S/.
88,000.00 S/.
S/.
S/.
12.000 S/.
S/. 24,000.00 S/.
S/.
12.000 S/.
36,000.00 S/.
S/.
S/.
12.000 S/.
S/. 30,000.00 S/.
S/.

202,000.00

S/.

90,000.00

S/.

120,000.00
198,000.00
162,000.00
250,000.00
226,000.00
262,000.00
232,000.00
232,000.00

S/. 232,000.000
Articulo A
VALORES
VALOR UNITARIO INGRESO
SALIDA
SALDO
S/.
12.000
S/.
S/.
S/.
13.000 S/.
78,000.00 S/.
S/.
S/.
13.000
S/. 39,000.00 S/.
S/.
11.000 S/.
88,000.00 S/.
S/.
S/.
11.000
S/. 22,000.00 S/.
S/.
12.000 S/.
36,000.00 S/.
S/.
S/.
12.000
S/. 30,000.00 S/.
S/. 202,000.00 S/. 91,000.00 S/.
S/.
S/.
S/.
S/.
S/.

120,000.000
39,000.000
66,000.000
6,000.000
231,000.000

120,000.00
198,000.00
159,000.00
247,000.00
225,000.00
261,000.00
231,000.00
231,000.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " A "
90,506.09

Materia Prima " B "

80,000.00
112,000.00

SI
Compras
SF

92,643.36

MAYOR DE FABRICA

Almacen de Materia Prima

200,000.00 189,862.73 1
314,000.00

Produccin en Proceso
189,862.73

324,137.27

Articulo B
FECHA
3-Aug
6-Aug
13-Aug
16-Aug
25-Aug

DETALLE
Inv. Inicial
Compra
Salida
Salida
Compra
Salida

TOTAL

INGRESO

CANTIDADES
SALIDA
SALDO

5000
3600
2400
4000
9000

3000
9000

VALOR
UNITARIO
S/.
10.000
S/.
12.000
S/.
10.769
S/.
10.769
S/.
13.000
S/.
11.580

8000
13000
9400
7000
11000
8000
8000

INVENTARIO FINAL
8000 X

S/.

11.58

.
Articulo B
FECHA

DETALLE

CANTIDADES

VALOR
UNITARIO

FECHA

DETALLE

3-Aug
6-Aug
13-Aug
16-Aug
25-Aug
TOTAL
4000
4000

INGRESO

Inv. Inicial
Compra
Salida
Salida
Compra
Salida

SALIDA

8000
13000
9400
7000
11000
9000
8000

5000
3600
2400
4000
2000
1000
9000
S/. 12.000
S/. 13.000

X
X

SALDO

9000
=
=

UNITARIO
S/.
10.000
S/.
12.000
S/.
10.000
S/.
10.000
S/.
13.000
S/.
10.000
S/.
12.000

8000
S/. 48,000.000
S/. 52,000.000
S/. 100,000.000

Articulo B
FECHA

DETALLE

INGRESO

Inv. Inicial
3-Aug Compra
6-Aug Salida
13-Aug Salida

CANTIDADES
SALIDA
SALDO

5000
3600
1400
1000

16-Aug Compra
25-Aug Salida

4000

TOTAL

2000
1000
9000

9000
7000
1000

8000
13000
9400
8000
7000
11000
9000
8000
8000

X
X

S/.
S/.

10.000
13.000

=
=

VALOR
UNITARIO
S/.
10.000
S/.
12.000
S/.
12.000
S/.
12.000
S/.
10.000
S/.
13.000
S/.
13.000
S/.
13.000

S/. 70,000.000
S/. 13,000.000
S/. 83,000.000

Materia Prima " B "

99,356.64

VALORES
SALIDA
SALDO
S/.
S/.
80,000.00
60,000.00 S/.
S/.
140,000.00
S/.
38,769.23 S/.
101,230.77
S/.
25,846.15 S/.
75,384.62
52,000.000 S/.
S/.
127,384.62
S/.
34,741.26 S/.
92,643.36
112,000.00 S/.
99,356.64 S/.
92,643.36

INGRESO
S/.
S/.
S/.
S/.
S/.

S/.

92,643.36

VALORES

SI
Compras

INGRESO
S/.
S/.
S/.
S/.
S/.
S/.
S/.

SALIDA
SALDO
S/.
S/.
80,000.00
60,000.00 S/.
S/.
140,000.00
S/.
36,000.00 S/.
104,000.00
S/.
24,000.00 S/.
80,000.00
52,000.00 S/.
S/.
132,000.00
S/.
20,000.00 S/.
112,000.00
S/.
12,000.00 S/.
100,000.00

112,000.00

S/.

92,000.00

S/.

SF

100,000.00

VALORES
SALIDA
SALDO
S/.
S/.
80,000.00
60,000.00 S/.
S/.
140,000.00
S/.
43,200.00 S/.
96,800.00
S/.
16,800.00 S/.
80,000.00
S/.
10,000.00 S/.
70,000.00
52,000.000 S/.
S/.
122,000.00
S/.
26,000.00 S/.
96,000.00
S/.
13,000.00 S/.
83,000.00
112,000.00 S/. 109,000.00 S/.
83,000.00

INGRESO
S/.
S/.
S/.
S/.
S/.
S/.

SI
Compras

SF

MAYOR AUXILIAR DE FABRICA

Materia Prima " A "
120,000.00
90,000.00
202,000.00

SI
Compras

Materia Prima " B "

80,000.00
112,000.00

SF

100,000.00

232,000.00

MAYOR DE FABRICA

SI
Compras

SF

Almacen de Materia Prima

200,000.00 182,000.00 1
314,000.00

Produccin en Proceso
182,000.00

332,000.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " A "
120,000.00
91,000.00
202,000.00

SI
Compras
SF

Materia Prima " B "

80,000.00
112,000.00
83,000.00

231,000.00

MAYOR DE FABRICA

SI
Compras

Almacen de Materia Prima

200,000.00 200,000.00 1
314,000.00

Produccin en Proceso
200,000.00

SF

314,000.00

Materia Prima " B "

92,000.00

Materia Prima " B "

109,000.00