INVENTARIO INICIAL PRODUCTOS TERMINADOS

PRODUCTOS UNIDADES PRECIO TOTAL

CAMISAS 800.00 $ 20,000.00 $ 16,000,000.00

INVENTARIO INICIAL PRODUCTOS EN PROCESO

PRODUCTOS UNIDADES PRECIO TOTAL
CAMISAS 20.00 $ 15,000.00 $ 300,000.00

MATERIAL REQUERIDO PARA CAMISAS

MATERIAL CANTIDAD PRECIO UNID. I. I. I. I. VAL. UNIT.
TELA 1.20 $ 8,000.00 200.00 $ 7,800.00
HILO 1.00 $ 1,200.00 58.00 $ 1,100.00
BOTONES 1.00 $ 90.00 400.00 $ 85.00

I F P P CAMISAS
PRODUCTO T1 T2 T3 T4 TOTAL
CAMISAS - - - - -

I F P T CAMISAS
PRODUCTO T1 T2 T3 T4 TOTAL
CAMISAS 446.00 686.00 1,200.00 2,743.00 2,743.00

PRESUPUESTO DE UNIDADES A PRODUCIR DE CAMISAS

DETALLE T1 T2 T3 T4 TOTAL
VTAS. PRES. 1,371.00 2,057.00 3,428.00 6,857.00 13,713.00
(+) # UNID. IFPT 446.00 686.00 1,200.00 2,743.00 2,743.00
(+) # UNID. IFPP - - - - -
# UNID. NEC. 1,817.00 2,743.00 4,628.00 9,600.00 16,456.00 18,788.00
(-) # UNID. IIPT 800.00 446.00 686.00 1,200.00 800.00
(-) # UNID. IIPP 20.00 - - - 20.00
# UNID. PROD. 997.00 2,297.00 3,942.00 8,400.00 15,636.00

PRESUPUESTO DE USO DE MATERIALES PARA CAMISAS

DETALLE T1 T2 T3 T4 TOTAL
TELA 1,196.40 2,756.40 4,730.40 10,080.00 18,763.20
HILO 997.00 2,297.00 3,942.00 8,400.00 15,636.00
BOTONES 997.00 2,297.00 3,942.00 8,400.00 15,636.00

PRESUPUESTO I F M P PARA CAMISAS

DETALLE T1 T2 T3 T4 TOTAL
TELA 358.92 826.92 1,419.12 3,024.00 3,024.00
HILO 299.10 689.10 1,182.60 2,520.00 2,520.00
BOTONES 299.00 689.00 1,183.00 2,520.00 2,520.00

Dato de ejercicio: Politica de Inventario para producir es del 30% para calcular el Inventario Final de materia Prima
 COMPRA DE MATERIALES PARA PRODUCIR PANTALONES (TELA)
DETALLE T1 T2 T3 T4 TOTAL CONCEPTO
# UNID. IFMP 358.92 826.92 1,419.12 3,024.00 3,024.00 II TELA CAM.
(+) # UNID. USAR 1,196.40 2,756.40 4,730.40 10,080.00 18,763.20 COMP. T1
# UNID. NEC. 1,555.32 3,583.32 6,149.52 13,104.00 21,787.20 USO MP T1
(-) # UNID. IIMP 200.00 358.92 826.92 1,419.12 200.00 COMP. T2
# UNID COMPRAR 1,355.00 3,224.00 5,323.00 11,685.00 21,587.00 USO MP T2
(*) PRECIO COMPRA $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 COMP. T3
TOTAL DE COMPRA $ 10,840,000.00 $ 25,792,000.00 $ 42,584,000.00 $ 93,480,000.00 $ 172,696,000.00 USO MP T3
COMP. T4
COMPRA DE MATERIALES PARA PRODUCIR PANTALONES (HILO) USO MP T4
DETALLE T1 T2 T3 T4 TOTAL
# UNID. IFMP 299.10 689.10 1,182.60 2,520.00 2,520.00
(+) # UNID. USAR 997.00 2,297.00 3,942.00 8,400.00 15,636.00 CONCEPTO
# UNID. NEC. 1,296.10 2,986.10 5,124.60 10,920.00 18,156.00 II HILO CAM.
(-) # UNID. IFMP 58.00 299.10 689.10 1,182.60 58.00 COMP. T1
# UNID COMPRAR 1,238.00 2,687.00 4,436.00 9,737.00 18,098.00 USO MP T1
(*) PRECIO COMPRA $ 1,200.00 $ 1,200.00 $ 1,200.00 $ 1,200.00 $ 1,200.00 COMP. T2
TOTAL DE COMPRA $ 1,485,600.00 $ 3,224,400.00 $ 5,323,200.00 $ 11,684,400.00 $ 21,717,600.00 USO MP T2
COMP. T3
COMPRA DE MATERIALES PARA PRODUCIR PANTALONES (BOTONES) USO MP T3
DETALLE T1 T2 T3 T4 TOTAL COMP. T4
# UNID. IFMP 299.00 689.00 1,183.00 2,520.00 2,520.00 USO MP T4
(+) # UNID. USAR 997.00 2,297.00 3,942.00 8,400.00 15,636.00
# UNID. NEC. 1,296.00 2,986.00 5,125.00 10,920.00 18,156.00
(-) # UNID. IFMP 400.00 299.00 689.00 1,183.00 400.00 CONCEPTO
# UNID COMPRAR 896.00 2,687.00 4,436.00 9,737.00 17,756.00 II BOTONES C
(*) PRECIO COMPRA $ 90.00 $ 90.00 $ 90.00 $ 90.00 $ 90.00 COMP. T1
TOTAL DE COMPRA $ 80,640.00 $ 241,830.00 $ 399,240.00 $ 876,330.00 $ 1,598,040.00 USO MP T1
COMP. T2
COMPRA TOTAL DE MATERIA PRIMA DIRECTA PRDDUCTO CAMISAS USO MP T2
PRODUCTOS T1 T2 T3 T4 TOTAL COMP. T3
TELA $ 10,840,000.00 $ 25,792,000.00 $ 42,584,000.00 $ 93,480,000.00 $ 172,696,000.00 USO MP T3
HILO $ 1,485,600.00 $ 3,224,400.00 $ 5,323,200.00 $ 11,684,400.00 $ 21,717,600.00 COMP. T4
BOTONES $ 80,640.00 $ 241,830.00 $ 399,240.00 $ 876,330.00 $ 1,598,040.00 USO MP T4
TOTAL $ 12,406,240.00 $ 29,258,230.00 $ 48,306,440.00 $ 106,040,730.00 $ 196,011,640.00
$ 196,013,240.00
PRODUCTOS
TELA
HILO
BOTONES
TOTAL

PRODUCTOS
TELA
HILO
BOTONES
TOTAL
 KARDEX TELA PARA CAMISAS
COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
$ 7,800.00 200.00 $ 1,560,000.00
$ 8,000.00 1,355.00 $ 10,840,000.00 1,555.00 $ 12,400,000.00
$ 7,974.28 1,196.40 $ 9,540,428.59 358.60 $ 2,859,571.41
$ 8,000.00 3,224.00 $ 25,792,000.00 3,582.60 $ 28,651,571.41
$ 7,997.42 2,756.40 $ 22,044,088.49 826.20 $ 6,607,482.92
$ 8,000.00 5,323.00 $ 42,584,000.00 6,149.20 $ 49,191,482.92
$ 7,999.66 4,730.40 $ 37,841,591.66 1,418.80 $ 11,349,891.26
$ 8,000.00 11,685.00 $ 93,480,000.00 13,103.80 $ 104,829,891.26
$ 7,999.96 10,080.00 $ 80,639,596.80 3,023.80 $ 24,190,294.46
$ 24,191,941.80
KARDEX HILO PARA CAMISAS
COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
$ 1,100.00 58.00 $ 63,800.00
$ 1,200.00 1,238.00 $ 1,485,600.00 1,296.00 $ 1,549,400.00
$ 1,195.52 997.00 $ 1,191,933.44 299.00 $ 357,466.56
$ 1,200.00 2,687.00 $ 3,224,400.00 2,986.00 $ 3,581,866.56
$ 1,199.55 2,297.00 $ 2,755,366.35 689.00 $ 826,500.21
$ 1,200.00 4,436.00 $ 5,323,200.00 5,125.00 $ 6,149,700.21
$ 1,199.94 3,942.00 $ 4,730,163.48 1,183.00 $ 1,419,536.73
$ 1,200.00 9,737.00 $ 11,684,400.00 10,920.00 $ 13,103,936.73
$ 1,199.99 8,400.00 $ 10,079,916.00 2,520.00 $ 3,024,020.73
$ 3,024,020.73
KARDEX BOTONES PARA CAMISAS
COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
$ 85.00 400.00 $ 34,000.00
$ 90.00 896.00 $ 80,640.00 1,296.00 $ 114,640.00
$ 88.46 997.00 $ 88,194.62 299.00 $ 26,445.38
$ 90.00 2,687.00 $ 241,830.00 2,986.00 $ 268,275.38
$ 89.84 2,297.00 $ 206,362.48 689.00 $ 61,912.90
$ 90.00 4,436.00 $ 399,240.00 5,125.00 $ 461,152.90
$ 89.98 3,942.00 $ 354,701.16 1,183.00 $ 106,451.74
$ 90.00 9,737.00 $ 876,330.00 10,920.00 $ 982,781.74
$ 90.00 8,400.00 $ 756,000.00 2,520.00 $ 226,781.74
$ 226,875.71
COSTO DE MATERIA PRIMA UTILIZADA
T1 T2 T3 T4 TOTAL
$ 9,540,428.59 $ 22,044,088.49 $ 37,841,591.66 $ 80,639,596.80 $ 150,065,705.54
$ 1,191,933.44 $ 2,755,366.35 $ 4,730,163.48 $ 10,079,916.00 $ 18,757,379.27
$ 88,194.62 $ 206,362.48 $ 354,701.16 $ 756,000.00 $ 1,405,258.26
$ 10,820,556.65 $ 25,005,817.32 $ 42,926,456.30 $ 91,475,512.80 $ 170,228,343.07

VALOR DEL I F DE MATERIA PRIMA

T1 T2 T3 T4 TOTAL
$ 2,859,571.41 $ 6,607,482.92 $ 11,349,891.26 $ 24,190,294.46 $ 24,190,294.46
$ 357,466.56 $ 826,500.21 $ 1,419,536.73 $ 3,024,020.73 $ 3,024,020.73
$ 26,445.38 $ 61,912.90 $ 106,451.74 $ 226,781.74 $ 226,781.74
$ 3,243,483.35 $ 7,495,896.03 $ 12,875,879.73 $ 27,441,096.93 $ 27,441,096.93
$ 27,442,838.24 1701
 INVENTARIO INICIAL PRODUCTOS TERMINADOS COM
PRODUCTOS UNIDADES PRECIO TOTAL DETALLE
CAMISAS 850.00 $ 21,000.00 $ 17,850,000.00 # UNID. IFMP
(+) # UNID. USAR
INVENTARIO INICIAL PRODUCTOS EN PROCESO # UNID. NEC.
PRODUCTOS UNIDADES PRECIO TOTAL (-) # UNID. IIMP
CAMISAS 22.00 $ 15,500.00 $ 341,000.00 # UNID COMPRAR
(*) PRECIO COMPRA
MATERIAL REQUERIDO PARA CAMISAS TOTAL DE COMPRA
MATERIAL CANTIDAD PRECIO UNID. I. I. I. I. VAL. UNIT.
TELA 1.25 $ 8,000.00 200.00 $ 7,800.00 COM
HILO 2.00 $ 1,200.00 58.00 $ 1,100.00 DETALLE
BOTONES 2.00 $ 90.00 400.00 $ 85.00 # UNID. IFMP
(+) # UNID. USAR
I F P P CAMISAS # UNID. NEC.
PRODUCTO T1 T2 T3 T4 TOTAL (-) # UNID. IFMP
CAMISAS - - - - - # UNID COMPRAR
(*) PRECIO COMPRA
I F P T CAMISAS TOTAL DE COMPRA
PRODUCTO T1 T2 T3 T4 TOTAL
CAMISAS 448.00 687.00 1,210.00 2,800.00 2,800.00 COMPR
DETALLE
PRESUPUESTO DE UNIDADES A PRODUCIR DE CAMISAS # UNID. IFMP
DETALLE T1 T2 T3 T4 TOTAL (+) # UNID. USAR
VTAS. PRES. 2,352.00 3,007.00 3,853.00 6,010.00 15,222.00 # UNID. NEC.
(+) # UNID. IFPT 448.00 687.00 1,210.00 2,800.00 2,800.00 (-) # UNID. IFMP
(+) # UNID. IFPP - - - - - # UNID COMPRAR
# UNID. NEC. 2,800.00 3,694.00 5,063.00 8,810.00 18,022.00 20,367.00 (*) PRECIO COMPRA
(-) # UNID. IIPT 850.00 448.00 687.00 1,210.00 850.00 TOTAL DE COMPRA
(-) # UNID. IIPP 22.00 - - - 22.00
# UNID. PROD. 1,928.00 3,246.00 4,376.00 7,600.00 17,150.00
PRODUCTOS
PRESUPUESTO DE USO DE MATERIALES PARA CAMISAS TELA
DETALLE T1 T2 T3 T4 TOTAL HILO
TELA 2,410.00 4,057.50 5,470.00 9,500.00 21,437.50 BOTONES
HILO 3,856.00 6,492.00 8,752.00 15,200.00 34,300.00 TOTAL
BOTONES 3,856.00 6,492.00 8,752.00 15,200.00 34,300.00

PRESUPUESTO I F M P PARA CAMISAS

DETALLE T1 T2 T3 T4 TOTAL
TELA 723.00 1,217.25 1,641.00 2,850.00 2,850.00
HILO 1,156.80 1,947.60 2,625.60 4,560.00 4,560.00
BOTONES 1,157.00 1,948.00 2,626.00 4,560.00 4,560.00

Dato de ejercicio: Politica de Inventario para producir es del 30% para calcular el Inventario Final de materia Prima
 COMPRA DE MATERIALES PARA PRODUCIR PANTALONES (TELA)
T1 T2 T3 T4 TOTAL CONCEPTO
723.00 1,217.25 1,641.00 2,850.00 2,850.00 II TELA CAM.
2,410.00 4,057.50 5,470.00 9,500.00 21,437.50 COMP. T1
3,133.00 5,274.75 7,111.00 12,350.00 24,287.50 USO MP T1
200.00 723.00 1,217.25 1,641.00 200.00 COMP. T2
2,933.00 4,552.00 5,894.00 10,709.00 24,088.00 USO MP T2
$ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 COMP. T3
$ 23,464,000.00 $ 36,416,000.00 $ 47,152,000.00 $ 85,672,000.00 $ 192,704,000.00 USO MP T3
$ 192,700,000.00 COMP. T4
COMPRA DE MATERIALES PARA PRODUCIR PANTALONES (HILO) USO MP T4
T1 T2 T3 T4 TOTAL
1,156.80 1,947.60 2,625.60 4,560.00 4,560.00
3,856.00 6,492.00 8,752.00 15,200.00 34,300.00 CONCEPTO
5,012.80 8,439.60 11,377.60 19,760.00 38,860.00 II TELA CAM.
58.00 1,156.80 1,947.60 2,625.60 58.00 COMP. T1
4,955.00 7,283.00 9,430.00 17,134.00 38,802.00 USO MP T1
$ 1,200.00 $ 1,200.00 $ 1,200.00 $ 1,200.00 $ 1,200.00 COMP. T2
$ 5,946,000.00 $ 8,739,600.00 $ 11,316,000.00 $ 20,560,800.00 $ 46,562,400.00 USO MP T2
COMP. T3
COMPRA DE MATERIALES PARA PRODUCIR PANTALONES (BOTONES) USO MP T3
T1 T2 T3 T4 TOTAL COMP. T4
1,157.00 1,948.00 2,626.00 4,560.00 4,560.00 USO MP T4
3,856.00 6,492.00 8,752.00 15,200.00 34,300.00
5,013.00 8,440.00 11,378.00 19,760.00 38,860.00
400.00 1,157.00 1,948.00 2,626.00 400.00 CONCEPTO
4,613.00 7,283.00 9,430.00 17,134.00 38,460.00 II TELA CAM.
$ 90.00 $ 90.00 $ 90.00 $ 90.00 $ 90.00 COMP. T1
$ 415,170.00 $ 655,470.00 $ 848,700.00 $ 1,542,060.00 $ 3,461,400.00 USO MP T1
COMP. T2
COMPRA TOTAL DE MATERIA PRIMA DIRECTA USO MP T2
T1 T2 T3 T4 TOTAL COMP. T3
$ 23,464,000.00 $ 36,416,000.00 $ 47,152,000.00 $ 85,672,000.00 $ 192,704,000.00 USO MP T3
$ 5,946,000.00 $ 8,739,600.00 $ 11,316,000.00 $ 20,560,800.00 $ 46,562,400.00 COMP. T4
$ 415,170.00 $ 655,470.00 $ 848,700.00 $ 1,542,060.00 $ 3,461,400.00 USO MP T4
$ 29,825,170.00 $ 45,811,070.00 $ 59,316,700.00 $ 107,774,860.00 $ 242,727,800.00
$ 242,723,800.00
PRODUCTOS
TELA
HILO
BOTONES
TOTAL

PRODUCTOS
TELA
HILO
BOTONES
TOTAL
 KARDEX TELA PARA PANTALONES
COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
$ 7,800.00 200.00 $ 1,560,000.00
$ 8,000.00 2,933.00 $ 23,464,000.00 3,133.00 $ 25,024,000.00
$ 7,987.23 2,410.00 $ 19,249,224.30 723.00 $ 5,774,775.70
$ 8,000.00 4,552.00 $ 36,416,000.00 5,275.00 $ 42,190,775.70
$ 7,998.25 4,057.50 $ 32,452,899.38 1,217.50 $ 9,737,876.32
$ 8,000.00 5,894.00 $ 47,152,000.00 7,111.50 $ 56,889,876.32
$ 7,999.70 5,470.00 $ 43,758,359.00 1,641.50 $ 13,131,517.32
$ 8,000.00 10,709.00 $ 85,672,000.00 12,350.50 $ 98,803,517.32
$ 7,999.96 9,500.00 $ 75,999,620.00 2,850.50 $ 22,803,897.32

KARDEX HILO PARA PANTALONES

COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
$ 1,100.00 58.00 $ 63,800.00
$ 1,200.00 4,955.00 $ 5,946,000.00 5,013.00 $ 6,009,800.00
$ 1,198.84 3,856.00 $ 4,622,727.04 1,157.00 $ 1,387,072.96
$ 1,200.00 7,283.00 $ 8,739,600.00 8,440.00 $ 10,126,672.96
$ 1,199.84 6,492.00 $ 7,789,361.28 1,948.00 $ 2,337,311.68
$ 1,200.00 9,430.00 $ 11,316,000.00 11,378.00 $ 13,653,311.68
$ 1,199.97 8,752.00 $ 10,502,137.44 2,626.00 $ 3,151,174.24
$ 1,200.00 17,134.00 $ 20,560,800.00 19,760.00 $ 23,711,974.24
$ 1,200.00 15,200.00 $ 18,240,000.00 4,560.00 $ 5,471,974.24

KARDEX BOTONES PARA PANTALONES

COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
$ 85.00 400.00 $ 34,000.00
$ 90.00 4,613.00 $ 415,170.00 5,013.00 $ 449,170.00
$ 89.60 3,856.00 $ 345,497.60 1,157.00 $ 103,672.40
$ 90.00 7,283.00 $ 655,470.00 8,440.00 $ 759,142.40
$ 89.95 6,492.00 $ 583,955.40 1,948.00 $ 175,187.00
$ 90.00 9,430.00 $ 848,700.00 11,378.00 $ 1,023,887.00
$ 89.99 8,752.00 $ 787,592.48 2,626.00 $ 236,294.52
$ 90.00 17,134.00 $ 1,542,060.00 19,760.00 $ 1,778,354.52
$ 90.00 15,200.00 $ 1,368,000.00 4,560.00 $ 410,354.52

COSTO DE MATERIA PRIMA UTILIZADA

T1 T2 T3 T4 TOTAL
$ 19,249,224.30 $ 32,452,899.38 $ 43,758,359.00 $ 75,999,620.00 $ 171,460,102.68
$ 4,622,727.04 $ 7,789,361.28 $ 10,502,137.44 $ 18,240,000.00 $ 41,154,225.76
$ 345,497.60 $ 583,955.40 $ 787,592.48 $ 1,368,000.00 $ 3,085,045.48
$ 24,217,448.94 $ 40,826,216.06 $ 55,048,088.92 $ 95,607,620.00 $ 215,699,373.92

VALOR DEL I F DE MATERIA PRIMA

T1 T2 T3 T4 TOTAL
$ 5,774,775.70 $ 9,737,876.32 $ 13,131,517.32 $ 22,803,897.32 $ 22,803,897.32
$ 1,387,072.96 $ 2,337,311.68 $ 3,151,174.24 $ 5,471,974.24 $ 5,471,974.24
$ 103,672.40 $ 175,187.00 $ 236,294.52 $ 410,354.52 $ 410,354.52
$ 7,265,521.06 $ 12,250,375.00 $ 16,518,986.08 $ 28,686,226.08 $ 28,686,226.08
 INVENTARIO INICIAL PRODUCTOS TERMINADOS COMPRA DE MATERIALES PARA PRODUCIR CAMISAS (TELA)
PRODUCTOS UNIDADES PRECIO TOTAL DETALLE T1 T2 T3 T4
CAMISAS 1,500.00 $ 13,300.00 $ 19,950,000.00 # UNID. IFMP 524.07 792.45 860.29 1,124.84
(+) # UNID. USAR 1,746.90 2,641.50 2,867.63 3,749.46
INVENTARIO INICIAL PRODUCTOS EN PROCESO # UNID. NEC. 2,270.97 3,433.95 3,727.91 4,874.29
PRODUCTOS UNIDADES PRECIO TOTAL (-) # UNID. IIMP 120.00 524.07 792.45 860.29
CAMISAS 50.00 $ 8,900.00 $ 445,000.00 # UNID COMPRAR 2,151.00 2,910.00 2,935.00 4,014.00
(*) PRECIO COMPRA $ 4,000.00 $ 4,000.00 $ 4,000.00 $ 4,000.00
MATERIAL REQUERIDO PARA CAMISAS TOTAL DE COMPRA $ 8,604,000.00 $ 11,640,000.00 $ 11,740,000.00 $ 16,056,000.00
MATERIAL CANTIDAD PRECIO UNID. I. I. I. I. VAL. UNIT.
TELA 0.90 $ 4,000.00 120.00 $ 3,800.00 COMPRA DE MATERIALES PARA PRODUCIR CAMISAS (HILO)
HILO 1.00 $ 900.00 12.00 $ 700.00 DETALLE T1 T2 T3 T4
BOTONES 6.00 $ 50.00 500.00 $ 50.00 # UNID. IFMP 582.30 880.50 955.88 1,249.82
(+) # UNID. USAR 1,941.00 2,935.00 3,186.25 4,166.06
I F P P CAMISAS # UNID. NEC. 2,523.30 3,815.50 4,142.13 5,415.88
PRODUCTO T1 T2 T3 T4 TOTAL (-) # UNID. IIMP 12.00 582.30 880.50 955.88
CAMISAS - - - - - # UNID COMPRAR 2,511.00 3,233.00 3,262.00 4,460.00
(*) PRECIO COMPRA $ 900.00 $ 900.00 $ 900.00 $ 900.00
I F P T CAMISAS TOTAL DE COMPRA $ 2,259,900.00 $ 2,909,700.00 $ 2,935,800.00 $ 4,014,000.00
PRODUCTO T1 T2 T3 T4 TOTAL
CAMISAS 991.00 1,301.00 1,731.00 3,003.00 3,003.00 COMPRA DE MATERIALES PARA PRODUCIR CAMISAS (BOTONES)
DETALLE T1 T2 T3 T4
UNIDADES A PRODUCIR DE CAMISAS # UNID. IFMP 3,494.00 5,283.00 5,735.00 7,499.00
DETALLE T1 T2 T3 T4 TOTAL (+) # UNID. USAR 11,646.00 17,610.00 19,118.00 24,996.00
VTAS. PRES. 2,500.00 2,625.00 2,756.25 2,894.06 10,775.31 # UNID. NEC. 15,140.00 22,893.00 24,853.00 32,495.00
(+) # UNID. IFPT 991.00 1,301.00 1,731.00 3,003.00 3,003.00 (-) # UNID. IIMP 500.00 3,494.00 5,283.00 5,735.00
(+) # UNID. IFPP - - - - - # UNID COMPRAR 14,640.00 19,399.00 19,570.00 26,760.00
# UNID. NEC. 3,491.00 3,926.00 4,487.25 5,897.06 13,778.31 (*) PRECIO COMPRA $ 50.00 $ 50.00 $ 50.00 $ 50.00
(-) # UNID. IIPT 1,500.00 991.00 1,301.00 1,731.00 1,500.00 TOTAL DE COMPRA $ 732,000.00 $ 969,950.00 $ 978,500.00 $ 1,338,000.00
(-) # UNID. IIPP 50.00 - - - 50.00
# UNID. PROD. 1,941.00 2,935.00 3,186.25 4,166.06 12,228.31 COMPRA TOTAL DE MATERIA PRIMA DIRECTA
PRODUCTOS T1 T2 T3 T4
USO DE MATERIALES PARA CAMISAS TELA $ 8,604,000.00 $ 11,640,000.00 $ 11,740,000.00 $ 16,056,000.00
DETALLE T1 T2 T3 T4 TOTAL HILO $ 2,259,900.00 $ 2,909,700.00 $ 2,935,800.00 $ 4,014,000.00
TELA 1,746.90 2,641.50 2,867.63 3,749.46 11,005.48 BOTONES $ 732,000.00 $ 969,950.00 $ 978,500.00 $ 1,338,000.00
HILO 1,941.00 2,935.00 3,186.25 4,166.06 12,228.31 TOTAL $ 11,595,900.00 $ 15,519,650.00 $ 15,654,300.00 $ 21,408,000.00
BOTONES 11,646.00 17,610.00 19,118.00 24,996.00 73,370.00

I F M P PARA CAMISAS
DETALLE T1 T2 T3 T4 TOTAL
TELA 524.07 792.45 860.29 1,124.84 1,124.84
HILO 582.30 880.50 955.88 1,249.82 1,249.82
BOTONES 3,494.00 5,283.00 5,735.00 7,499.00 7,499.00

Politica de inventario 30%

 KARDEX TELA PARA CAMISAS
TOTAL CONCEPTO COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
1,124.84 II TELA CAM. $ 3,800.00 120.00 $ 456,000.00
11,005.48 COMP. T1 $ 4,000.00 2,151.00 $ 8,604,000.00 2,271.00 $ 9,060,000.00
12,130.32 USO MP T1 $ 3,989.43 1,746.90 $ 6,969,135.27 524.10 $ 2,090,864.73
120.00 COMP. T2 $ 4,000.00 2,910.00 $ 11,640,000.00 3,434.10 $ 13,730,864.73
12,010.00 USO MP T2 $ 3,998.39 2,641.50 $ 10,561,747.19 792.60 $ 3,169,117.54
$ 4,000.00 COMP. T3 $ 4,000.00 2,935.00 $ 11,740,000.00 3,727.60 $ 14,909,117.54
$ 48,040,000.00 USO MP T3 $ 3,999.66 2,867.63 $ 11,469,525.01 859.98 $ 3,439,592.53
$ 48,041,200.00 COMP. T4 $ 4,000.00 4,014.00 $ 16,056,000.00 4,873.98 $ 19,495,592.53
USO MP T4 $ 3,999.94 3,749.46 $ 14,997,600.03 1,124.52 $ 4,497,992.50
TOTAL
1,249.82 KARDEX HILO PARA CAMISAS
12,228.31 CONCEPTO COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
13,478.13 II HILO CAM. $ 700.00 12.00 $ 8,400.00
12.00 COMP. T1 $ 900.00 2,511.00 $ 2,259,900.00 2,523.00 $ 2,268,300.00
13,466.00 USO MP T1 $ 899.05 1,941.00 $ 1,745,056.05 582.00 $ 523,243.95
$ 900.00 COMP. T2 $ 900.00 3,233.00 $ 2,909,700.00 3,815.00 $ 3,432,943.95
$ 12,119,400.00 USO MP T2 $ 899.85 2,935.00 $ 2,641,059.75 880.00 $ 791,884.20
$ 12,119,508.00 COMP. T3 $ 900.00 3,262.00 $ 2,935,800.00 4,142.00 $ 3,727,684.20
USO MP T3 $ 899.97 3,186.25 $ 2,867,529.41 955.75 $ 860,154.79
TOTAL COMP. T4 $ 900.00 4,460.00 $ 4,014,000.00 5,415.75 $ 4,874,154.79
7,499.00 USO MP T4 $ 900.00 4,166.06 $ 3,749,456.25 1,249.69 $ 1,124,698.54
73,370.00
80,869.00 KARDEX BOTONES PARA CAMISAS
500.00 CONCEPTO COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
80,369.00 II BOTONES CA $ 50.00 500.00 $ 25,000.00
$ 50.00 COMP. T1 $ 50.00 14,640.00 $ 732,000.00 15,140.00 $ 757,000.00
$ 4,018,450.00 USO MP T1 $ 50.00 11,646.00 $ 582,300.00 3,494.00 $ 174,700.00
$ 4,018,438.00 COMP. T2 $ 50.00 19,399.00 $ 969,950.00 22,893.00 $ 1,144,650.00
USO MP T2 $ 50.00 17,610.00 $ 880,500.00 5,283.00 $ 264,150.00
TOTAL COMP. T3 $ 50.00 19,570.00 $ 978,500.00 24,853.00 $ 1,242,650.00
$ 48,040,000.00 USO MP T3 $ 50.00 19,118.00 $ 955,900.00 5,735.00 $ 286,750.00
$ 12,119,400.00 COMP. T4 $ 50.00 26,760.00 $ 1,338,000.00 32,495.00 $ 1,624,750.00
$ 4,018,450.00 USO MP T4 $ 50.00 24,996.00 $ 1,249,800.00 7,499.00 $ 374,950.00
$ 64,177,850.00
$ 64,179,146.00 COSTO DE MATERIA PRIMA UTILIZADA
PRODUCTOS T1 T2 T3 T4 TOTAL
TELA $ 6,969,135.27 $ 10,561,747.19 $ 11,469,525.01 $ 14,997,600.03 $ 43,998,007.50
HILO $ 1,745,056.05 $ 2,641,059.75 $ 2,867,529.41 $ 3,749,456.25 $ 11,003,101.46
BOTONES $ 582,300.00 $ 880,500.00 $ 955,900.00 $ 1,249,800.00 $ 3,668,500.00
TOTAL $ 9,296,491.32 $ 14,083,306.94 $ 15,292,954.42 $ 19,996,856.28 $ 58,669,608.96

VALOR DEL I F DE MATERIA PRIMA

PRODUCTOS T1 T2 T3 T4 TOTAL
TELA $ 2,090,864.73 $ 3,169,117.54 $ 3,439,592.53 $ 4,497,992.50 $ 4,497,992.50
HILO $ 523,243.95 $ 791,884.20 $ 860,154.79 $ 1,124,698.54 $ 1,124,698.54
BOTONES $ 174,700.00 $ 264,150.00 $ 286,750.00 $ 374,950.00 $ 374,950.00
TOTAL $ 2,788,808.68 $ 4,225,151.74 $ 4,586,497.32 $ 5,997,641.04 $ 5,997,641.04
 INVENTARIO INICIAL PRODUCTOS TERMINADOS COMPRA DE MATERIALES PARA PRODUCIR CAMISAS (TELA)
PRODUCTOS UNIDADES PRECIO TOTAL DETALLE T1 T2 T3 T4
CAMISAS 1,600.00 $ 13,000.00 $ 20,800,000.00 # UNID. IFMP 471.60 813.60 856.32 1,083.20
(+) # UNID. USAR 1,572.00 2,712.00 2,854.40 3,610.68
INVENTARIO INICIAL PRODUCTOS EN PROCESO # UNID. NEC. 2,043.60 3,525.60 3,710.72 4,693.88
PRODUCTOS UNIDADES PRECIO TOTAL (-) # UNID. IIMP 125.00 471.60 813.60 856.32
CAMISAS 35.00 $ 8,600.00 $ 301,000.00 # UNID COMPRAR 1,919.00 3,054.00 2,897.00 3,838.00
(*) PRECIO COMPRA $ 4,000.00 $ 4,000.00 $ 4,000.00 $ 4,000.00
MATERIAL REQUERIDO PARA CAMISAS TOTAL DE COMPRA $ 7,676,000.00 $ 12,216,000.00 $ 11,588,000.00 $ 15,352,000.00
MATERIAL CANTIDAD PRECIO UNID. I. I. I. I. VAL. UNIT.
TELA 0.80 $ 4,000.00 125.00 $ 3,800.00 COMPRA DE MATERIALES PARA PRODUCIR CAMISAS (HILO)
HILO 1.00 $ 900.00 124.00 $ 700.00 DETALLE T1 T2 T3 T4
BOTONES 7.00 $ 50.00 505.00 $ 50.00 # UNID. IFMP 589.50 1,017.00 1,070.40 1,354.01
(+) # UNID. USAR 1,965.00 3,390.00 3,568.00 4,513.35
I F P P CAMISAS # UNID. NEC. 2,554.50 4,407.00 4,638.40 5,867.36
PRODUCTO T1 T2 T3 T4 TOTAL (-) # UNID. IIMP 12.00 589.50 1,017.00 1,070.40
CAMISAS - - - - - # UNID COMPRAR 2,543.00 3,818.00 3,621.00 4,797.00
(*) PRECIO COMPRA $ 900.00 $ 900.00 $ 900.00 $ 900.00
I F P T CAMISAS TOTAL DE COMPRA $ 2,288,700.00 $ 3,436,200.00 $ 3,258,900.00 $ 4,317,300.00
PRODUCTO T1 T2 T3 T4 TOTAL
CAMISAS 800.00 1,250.00 1,731.00 3,003.00 3,003.00 COMPRA DE MATERIALES PARA PRODUCIR CAMISAS (BOTONES)
DETALLE T1 T2 T3 T4
UNIDADES A PRODUCIR DE CAMISAS # UNID. IFMP 4,127.00 7,119.00 7,493.00 9,478.00
DETALLE T1 T2 T3 T4 TOTAL (+) # UNID. USAR 13,755.00 23,730.00 24,976.00 31,593.00
VTAS. PRES. 2,800.00 2,940.00 3,087.00 3,241.35 12,068.35 # UNID. NEC. 17,882.00 30,849.00 32,469.00 41,071.00
(+) # UNID. IFPT 800.00 1,250.00 1,731.00 3,003.00 3,003.00 (-) # UNID. IIMP 505.00 4,127.00 7,119.00 7,493.00
(+) # UNID. IFPP - - - - - # UNID COMPRAR 17,377.00 26,722.00 25,350.00 33,578.00
# UNID. NEC. 3,600.00 4,190.00 4,818.00 6,244.35 15,071.35 (*) PRECIO COMPRA $ 50.00 $ 50.00 $ 50.00 $ 50.00
(-) # UNID. IIPT 1,600.00 800.00 1,250.00 1,731.00 1,600.00 TOTAL DE COMPRA $ 868,850.00 $ 1,336,100.00 $ 1,267,500.00 $ 1,678,900.00
(-) # UNID. IIPP 35.00 - - - 35.00
# UNID. PROD. 1,965.00 3,390.00 3,568.00 4,513.35 13,436.35 COMPRA TOTAL DE MATERIA PRIMA DIRECTA
PRODUCTOS T1 T2 T3 T4
USO DE MATERIALES PARA CAMISAS TELA $ 7,676,000.00 $ 12,216,000.00 $ 11,588,000.00 $ 15,352,000.00
DETALLE T1 T2 T3 T4 TOTAL HILO $ 2,288,700.00 $ 3,436,200.00 $ 3,258,900.00 $ 4,317,300.00
TELA 1,572.00 2,712.00 2,854.40 3,610.68 10,749.08 BOTONES $ 868,850.00 $ 1,336,100.00 $ 1,267,500.00 $ 1,678,900.00
HILO 1,965.00 3,390.00 3,568.00 4,513.35 13,436.35 TOTAL $ 10,833,550.00 $ 16,988,300.00 $ 16,114,400.00 $ 21,348,200.00
BOTONES 13,755.00 23,730.00 24,976.00 31,593.00 94,054.00
1761.1762
I F M P PARA CAMISAS
DETALLE T1 T2 T3 T4 TOTAL
TELA 471.60 813.60 856.32 1,083.20 1,083.20
HILO 589.50 1,017.00 1,070.40 1,354.01 1,354.01
BOTONES 4,127.00 7,119.00 7,493.00 9,478.00 9,478.00

Politica de inventario 30%

 KARDEX TELA PARA CAMISAS
TOTAL CONCEPTO COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
1,083.20 II TELA CAM. $ 3,800.00 125.00 $ 475,000.00
10,749.08 COMP. T1 $ 4,000.00 1,919.00 $ 7,676,000.00 2,044.00 $ 8,151,000.00
11,832.28 USO MP T1 $ 3,987.77 1,572.00 $ 6,268,774.44 472.00 $ 1,882,225.56
125.00 COMP. T2 $ 4,000.00 3,054.00 $ 12,216,000.00 3,526.00 $ 14,098,225.56
11,707.00 USO MP T2 $ 3,998.36 2,712.00 $ 10,843,552.32 814.00 $ 3,254,673.24
$ 4,000.00 COMP. T3 $ 4,000.00 2,897.00 $ 11,588,000.00 3,711.00 $ 14,842,673.24
$ 46,828,000.00 USO MP T3 $ 3,999.64 2,854.40 $ 11,416,572.42 856.60 $ 3,426,100.82
$ 46,829,120.00 COMP. T4 $ 4,000.00 3,838.00 $ 15,352,000.00 4,694.60 $ 18,778,100.82
USO MP T4 $ 3,999.94 3,610.68 $ 14,442,503.36 1,083.92 $ 4,335,597.46
TOTAL
1,354.01 KARDEX HILO PARA CAMISAS
13,436.35 CONCEPTO COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
14,790.36 II HILO CAM. $ 700.00 124.00 $ 86,800.00
12.00 COMP. T1 $ 900.00 2,543.00 $ 2,288,700.00 2,667.00 $ 2,375,500.00
14,778.00 USO MP T1 $ 890.70 1,965.00 $ 1,750,225.50 702.00 $ 625,274.50
$ 900.00 COMP. T2 $ 900.00 3,818.00 $ 3,436,200.00 4,520.00 $ 4,061,474.50
$ 13,300,200.00 USO MP T2 $ 898.56 3,390.00 $ 3,046,118.40 1,130.00 $ 1,015,356.10
$ 13,298,715.00 COMP. T3 $ 900.00 3,621.00 $ 3,258,900.00 4,751.00 $ 4,274,256.10
USO MP T3 $ 899.65 3,568.00 $ 3,209,951.20 1,183.00 $ 1,064,304.90
TOTAL COMP. T4 $ 900.00 4,797.00 $ 4,317,300.00 5,980.00 $ 5,381,604.90
9,478.00 USO MP T4 $ 899.93 4,513.35 $ 4,061,699.07 1,466.65 $ 1,319,905.83
94,054.00
103,532.00 KARDEX BOTONES PARA CAMISAS
505.00 CONCEPTO COSTO UNITARIO CANT. COM. VAL. COMP. CANT. UTIL. VALOR MP UTIL. CANT. SAL. VAL. SAL.
103,027.00 II BOTONES CA $ 50.00 505.00 $ 25,250.00
$ 50.00 COMP. T1 $ 50.00 17,377.00 $ 868,850.00 17,882.00 $ 894,100.00
$ 5,151,350.00 USO MP T1 $ 50.00 13,755.00 $ 687,750.00 4,127.00 $ 206,350.00
$ 5,151,354.00 COMP. T2 $ 50.00 26,722.00 $ 1,336,100.00 30,849.00 $ 1,542,450.00
USO MP T2 $ 50.00 23,730.00 $ 1,186,500.00 7,119.00 $ 355,950.00
TOTAL COMP. T3 $ 50.00 25,350.00 $ 1,267,500.00 32,469.00 $ 1,623,450.00
$ 46,832,000.00 USO MP T3 $ 50.00 24,976.00 $ 1,248,800.00 7,493.00 $ 374,650.00
$ 13,301,100.00 COMP. T4 $ 50.00 33,578.00 $ 1,678,900.00 41,071.00 $ 2,053,550.00
$ 5,151,350.00 USO MP T4 $ 50.00 31,593.00 $ 1,579,650.00 9,478.00 $ 473,900.00
$ 65,284,450.00
$ 65,279,189.00 COSTO DE MATERIA PRIMA UTILIZADA
$ 65,279,209.00 PRODUCTOS T1 T2 T3 T4 TOTAL
TELA $ 6,268,774.44 $ 10,843,552.32 $ 11,416,572.42 $ 14,442,503.36 $ 42,971,402.54
HILO $ 1,750,225.50 $ 3,046,118.40 $ 3,209,951.20 $ 4,061,699.07 $ 12,067,994.17
BOTONES $ 687,750.00 $ 1,186,500.00 $ 1,248,800.00 $ 1,579,650.00 $ 4,702,700.00
TOTAL $ 8,706,749.94 $ 15,076,170.72 $ 15,875,323.62 $ 20,083,852.43 $ 59,742,096.71

VALOR DEL I F DE MATERIA PRIMA

PRODUCTOS T1 T2 T3 T4 TOTAL
TELA $ 1,882,225.56 $ 3,254,673.24 $ 3,426,100.82 $ 4,335,597.46 $ 4,335,597.46
HILO $ 625,274.50 $ 1,015,356.10 $ 1,064,304.90 $ 1,319,905.83 $ 1,319,905.83
BOTONES $ 206,350.00 $ 355,950.00 $ 374,650.00 $ 473,900.00 $ 473,900.00
TOTAL $ 2,713,850.06 $ 4,625,979.34 $ 4,865,055.72 $ 6,129,403.29 $ 6,129,403.29