"Industrias Peruanas S.A.A.

"
ENTRADAS DE ALMACN SALIDAS DE ALMACN SALDO ACUMULAD
FECHA DETALLE
CANT. C.U. C.T. CANT. C.U. C.T. CANT.
31/06/2005 Saldo inicial 100
1/7/05 Compra 100 S/.3.50 S/.350.00 100
100
12/7/05 Consumo 80 S/.3.00 S/.240.00 20
100
13/7/05 Consumo 20 S/.3.00 S/.60.00 0
60 S/.3.50 S/.210.00 40
18/7/05 Compra 80 S/.4.00 S/.320.00 40
80
20/7/05 Consumo 40 S/.3.50 S/.140.00 0
40 S/.4.00 S/.160.00 40
TOTAL 180 S/.670.00 240 S/.810.00

SECCIN CORTE
TRABAJADOR HORAS C/U C.T DOMINICAL TOTAL 1 TOTAL 2 TOTAL 3
Trabajador 1 48 S/.0.50 S/.24.00 S/.4.00 S/.28.00 S/.28.00 S/.28.00
Trabajador 2 48 S/.0.50 S/.24.00 S/.4.00 S/.28.00 S/.28.00 S/.28.00
Trabajador 3 48 S/.0.50 S/.24.00 S/.4.00 S/.28.00 S/.28.00 S/.28.00
Trabajador 4 48 S/.0.50 S/.24.00 S/.4.00 S/.28.00 S/.28.00 S/.28.00
Trabajador 5 48 S/.0.50 S/.24.00 S/.4.00 S/.28.00 S/.28.00 S/.28.00 Total de 3 semanas
Trabajador 6 48 S/.0.50 S/.24.00 S/.4.00 S/.28.00 S/.28.00 S/.28.00
288 S/.144.00 S/.24.00 S/.168.00 S/.168.00 S/.168.00 S/.504.00

SECCIN DE ENSAMBLE
PRIMERA SEMANA
TRABAJADOR HORAS C/U C.T H/E C/U H/E C.T. H/E DOMINICAL TOTAL
Trabajador 1 32 S/.0.70 S/.22.40 S/.0.98 S/.0.00 S/.0.00 S/.22.40
Trabajador 2 32 S/.0.70 S/.22.40 S/.0.98 S/.0.00 S/.0.00 S/.22.40
Trabajador 3 48 S/.0.70 S/.33.60 10 S/.0.98 S/.9.80 S/.5.60 S/.49.00
Trabajador 4 48 S/.0.70 S/.33.60 10 S/.0.98 S/.9.80 S/.5.60 S/.49.00
Trabajador 5 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 6 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 7 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 8 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 9 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 10 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
448 S/.313.60 20 S/.9.80 S/.44.80 S/.378.00

SEGUNDA, TERCERA SEMANA

TRABAJADOR HORAS C/U C.T H/E C/U H/E C.T. H/E DOMINICAL TOTAL
Trabajador 1 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 2 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 3 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 4 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 5 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 6 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 7 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 8 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 9 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
Trabajador 10 48 S/.0.70 S/.33.60 S/.0.98 S/.0.00 S/.5.60 S/.39.20
480 S/.336.00 S/.56.00 S/.392.00

"Industrias Peruanas S.A.A."

ESTADO DE COSTO DE MANO DE OBRA DIRECTA
Del: 31/06/2005 al: 20/06/2005
SECCIN H/N H/E Dominical Costo Total
Corte Semana1 S/.144.00 S/.24.00 S/.168.00
Corte Semana 2 S/.144.00 S/.24.00 S/.168.00
Corte Semana 3 S/.144.00 S/.24.00 S/.168.00
Ensab.Semana 1 S/.313.60 S/.9.80 S/.44.80 S/.378.00
Ensab.Semana 2 S/.336.00 S/.56.00 S/.392.00
Ensab.Semana 3 S/.336.00 S/.56.00 S/.392.00
TOTAL S/.1,417.60 S/.9.80 S/.228.80 S/.1,666.00
(+) APORTACIONES PATRONALES (9%) S/.149.94
COSTO DE MANO DE OBRA DIRECTO S/.1,815.94
Gasto de fabricacin anual =30 000
Gasto por 21 dias S/.1,726.03 1. costo de material directo S/.2,410.00
00X1 S/.810.00 2. costo de mano de obra directo S/.1,815.94
00X2 S/.200.00 3. costos indirectos de fabricacion S/.2,626.03
00X3 S/.600.00 4.costo total de fabricacion S/.6,851.97
00X4 S/.800.00 5. Determinar costo unitario S/.34.26
00X5 S/.200.00
00X6 S/.300.00
00X7 S/.400.00
 SALDO ACUMULADO
C.U. C.T.
S/.3.00 S/.300.00
S/.3.00 S/.300.00
S/.3.50 S/.350.00
S/.3.00 S/.60.00
S/.3.50 S/.350.00
S/.0.00 S/.0.00
S/.3.50 S/.140.00
S/.3.50 S/.140.00
S/.4.00 S/.320.00
S/.3.50 S/.0.00
S/.4.00 S/.160.00

e 3 semanas