Documentos de Académico
Documentos de Profesional
Documentos de Cultura
S/.
S/.
S/.
S/.
X-20
Y-30
S/. 30,000.00
S/. 5,000.00
S/. 200.00
S/. 250.00
6,000,000.00 S/. 1,250,000.00
3,660,000.00
S/. 940,000.00
2,340,000.00
S/. 310,000.00
2,300,000.00
S/. 150,000.00
S/. 40,000.00
S/. 160,000.00
H.M.O.D
COSTEO TRADICIONAL
X-20
Materiales directos por unidad
S/. 50.00
Mano de obra directa por unidad
S/. 24.00
Materiales directos
S/. 1,500,000.00
Mano de obra directa
S/. 720,000.00
Costos indirectos de fabricacin
S/. 1,440,000.00
Costo de ventas
S/. 3,660,000.00
Costo de ventas por unidad
S/. 122.00
S/.
S/.
S/.
S/.
Y-30
S/. 80.00
S/. 36.00
400,000.00
180,000.00
360,000.00
940,000.00
S/. 188.00
Total
S/. 35,000.00
S/. 7,250,000.00
S/. 4,600,000.00
S/. 2,650,000.00
S/. 2,450,000.00
S/. 200,000.00
Costeo ABC
Preparacin de mquinas
Control de calidad
Pedidos de compra
Soldaduras
Envo
Mquinas
costos indirectos
estimados
S/. 208,000.00
S/. 360,000.00
S/. 90,000.00
S/. 450,000.00
S/. 132,000.00
S/. 560,000.00
S/. 1,800,000.00
X-20
Materiales directos
S/. 1,500,000.00
Mano de obra directa
S/. 720,000.00
Costo indirectos de fabricacin
Preparacin de mquinas
S/. 130,000.00
Control de calidad
S/. 160,000.00
Pedidos de compra
S/. 63,000.00
Soldaduras
S/. 135,000.00
Envo
S/. 88,000.00
Mquinas
S/. 240,000.00
Costo total
S/. 3,036,000.00
Costo unitario
S/. 101.20
X-20
S/. 1,000.00
S/. 4,000.00
S/. 840.00
S/. 60,000.00
S/. 400.00
S/. 30,000.00
Y-30
S/. 400,000.00
S/. 180,000.00
S/. 78,000.00
S/. 200,000.00
S/. 27,000.00
S/. 315,000.00
S/. 44,000.00
S/. 320,000.00
S/. 1,564,000.00
S/. 312.80
Actividad Prevista
Y-30
S/. 600.00
S/. 5,000.00
S/. 360.00
S/. 140,000.00
S/. 200.00
S/. 40,000.00
Total
S/. 1,600.00
S/. 9,000.00
S/. 1,200.00
S/. 200,000.00
S/. 600.00
S/. 70,000.00
Costo de
actividad
S/. 130.00
S/. 40.00
S/. 75.00
S/. 2.25
S/. 220.00
S/. 8.00