00 Taller Costos I Upla

UNIVERSIDAD PERUANA
FACULTAD DE CIENCIAS ADMINISTRA

ESCUELA PROFESIONAL DE CONTABIL
TRABAJOS TALLER VII: APLICACIÓN DE COSTOS I
SEMANA_07_ COSTOS POR ORDENES
SEMANA_07_ COSTOS POR ORDENES

90 MATERIA PRIMA DIRECTA 5,500.00
INV. INIC. 1,000.00 KILOS
COMPRAS 5,000.00 KILOS
INV. FINAL 500.00 KILOS
CONSUMO 5,500.00 KILOS
91 MANO DE OBRA 32,849.13
R. BRUTA CS + BS = 45.86%TOTAL
22,521.00 10,328.13 32,849.13
92 CIF 13,798.75
M. O. INDIRECTA
R. BRUTA CS + BS = 48.79%TOTAL
5,241.45 2,557.30 7,798.75
OTROS 6,000.00
SUMINIST 1,000.00
ENVASES 800.00
OTROS 63 4,200.00
COSTO DE PRODUSCCIÓN 52,147.88
DATOS ADICIONALES:
INVENTARIO INICIAL
MATERIA PRIMA 1,000.00
SUMINISTRO 2,000.00
ENVASES Y EMBAL. 1,500.00
CAPITAL 4,500.00
SE PIDE:
LOS ESTADOS DE RESULTADOS

SEMANA_06_SEMANA_06SEMANA_06SEMANA_06_PR SEMANA_06_ SEMANA_06_ SEMANA_06_
La empresa ALBERTO SAC requiere preparar un estado integral de costos al mes de Junio del 2020 y le alcanz
informacion:
CASO
II
COSTO Trabajo En Proceso 3,000.00 1,500.00
COSTO Produccion Terminada 17,500.00 22,000.00
COSTO Materiales Directos Utiliza 30,000.00
COSTO Mano De Obra Directa 2,500.00
COSTO Costos Indirectos De Fabri 2,800.00
GASTO Gastos De Administracion 3,500.00
GASTO Gastos De Ventas 2,200.00
La Empresa Espera Obtener 35% De Utilidades Sobre El Costo Total.
ESTADO DE COSTOS
Material directo
Mano de obra directa
Costos indirectos de Fabricación
Costo de produccion del periodo
(+) Invent. Inicial de trabajo en proceso
= Costo de produccion acumulada
(-) Invent. Final de trabajo en proceso
= Costo de producción terminada
(+) Invent. Inicial de productos terminadas
= Costo de producción disponible para la venta
(-) Invent. Final de productos terminadas
= Costo de produccion terminada y vendida
(+) costos de distribucion
Gastos De Administracion 3,500.00
Gastos De Ventas 2,200.00
= Costo total
(+) Utilidad 0.20 20
= Valor Venta
COSTO DE VENTAS - PRODUCT. TERMINADO
I INIC. P. TERMINADOS 17,500.00

COSTOS DE PRODUCCIÓN 56,800.00
I FINAL. P. TERMINADOS 22,000.00
C. VTA. PT 52,300.00
CARGAS INDCARGAS INCARGAS INCARGAS INDIRCARGAS IND
CARGAS IND
CARGAS IND
DEP DE PRODUCCIÓN - ACUMULACIÓN
CASO 03
MATERIALES TOTAL PRODUCT 1 PRODUCT 2

CTA 24 DIRECTO 100,000.00 50,000.00 25,000.00
10000/1000 CTA 25-26 INDIRECTO 80,000.00 48,000.00 20,000.00
MONO DE OBRA
DIRECTO 70,000.00 49,000.00 10,500.00
INDIRECTO 50,000.00 37,500.00 7,500.00
300,000.00
CIF
DEP 3,000.00 2,100.00 450.00
VIGILATE 1,000.00 700.00 150.00
COMBUST 1,200.00 840.00 180.00
HERRAMINET 800.00 560.00 120.00
DISTRIB - PROR-ASIGNAC. ENEG ELECT. 10,000.00 3,947.37 2,894.74

C. PRODUC. 192,647.37 66,794.74
U. PROD 1,000.00 500.00
C. UNIT 192.65 133.59
U. PRODUCIDAS 30.08 69.74
U P H/MAQUINA 28.90 69.79
U. P. H/HOMBRE 29.60 70.73
DATOS ADICIONALES:
UNIDADES PRODUCIDAS 1,000.00 500.00

FACTOR 0.45 0.23
HORAS MAQUINA 120.00 90.00

FACTOR 0.31 0.23
HORAS HOMBRE 150.00 110.00

FACTOR 0.39 0.29
AREA PRODUC
MAT. PRIMA INDIRECTA 25-26 921 901 SUMINIST - 902 ENV Y EMB.
MANO DE OBRA INDIRECTA 62 922
COSTO IND. DE FABRICAC. 63-64-65-67-68 923 9263 -9264-9265
CARCATERISCAS:
LA EMPRESA QU ES LO QUE FABRICAC - PRODUCCIÓN

ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
SOLDADURA 25 4,500.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
HOJA SIERRA 33/68 80.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
MANO DE OBRA INDIRECTA
UPLAUPLAUPL COLABORADO 4 1,000.00 0.455621 455.62 1,455.62
OTROS CARGAS INDIRECT
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00 UNIDADES
IMPUESTO. 200.00 H/MAQ.
FUERZA MOTRIZ 10,000.00
CALEFACCIÓN 2,000.00 26,300.00 3RO
BASE DE DISTRIBICIÓN - ASIGNACIÓN - PRORRATEO

UNIDADES PRODICIDAS H/HOMBRE
HORAS MAQUINA 10,000.00
HORAS HOMBRES 10,000.00
TRABAJO
TAREA
80%
80%
80% UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA UPLAUPLAUPLUPLAUPLAUPLUPLAUPLAUPL
FAB CALZADOS CUADRO DE DISTRIBUCIÓN DE REMUNERACIONES - MANO DE OBRA DIRECTA

CARGAS SOCIALES
CARGO REMUNER. ESSALUD SCRT GRAT JULIO GRAT DIC
9.0000% 1.8400% 8.3333% 8.3333%
DISEÑO 1,000.00 90.00 18.40 83.33 83.33
CORTE 1,500.00 135.00 27.60 125.00 125.00
DES 1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 1,500.00 135.00 27.60 125.00 125.00
10000 1,500.00 135.00 27.60 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 1,666.66 1,666.66

2600 20,000.00 1,666.66 1,666.66
17,400.00
RECONOCIMIENTO
MATERIA PRIMA DIRECTA - INDIRECTA
60 20,000.00 62
40 3,600.00 40
42 23,600.00 41
COMPRA
24 MPD 70% 14,000.00 90 MPD
25 SUMIN 20% 4,000.00 91 MOD
26 ENV Y E 10% 2,000.00 92 CIF
61 20,000.00 79
INGRESO ALM MATERIALES
61 10,000.00
24 50% 7,000.00
25 50% 2,000.00 90 MPD
26 50% 1,000.00 7,000.00
SALIDA DE ALM MAT - CONSUMO
90 MPD 7,000.00
UPLAUPLAUPL 91 MOD 0.00
92 CIF 3,000.00
79 10,000.00
RECEP EN EL AREA PRODUCCIÓN
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE. 24 MPD
COSTO UNIT. 19.56 18.03 9.78 14,000.00
SALDOS DE LA ELEMENTO 2
24 7,000.00
25 2,000.00
26 1,000.00 14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA UPLAUPLAUPLUPLAUPLAUPLA
1RA SEMANA SERVICIOS INDUSTRIAL
2DA SEMANA DOC. FUENTE.
COTIZ CDO. COMP. ORDEN DE PROV PROV MERC + SERV.

3 1 COMPRA FACT GRR PROD TERMIN.
PROV 3
GANADOR AREA ALMACEMPD
CIF
VALE DE SALI CIF
KARDEX
RPU FISICO
MERC RP VALORIZ.
MAT P
ASIG FAM
93
ONP
SIND
R NETA
3RA SEMANA MANO DE OBRA DIRECTA
CONTRATO ASISTENCIA CUADRO DE REMUNERAC - TALEO

PRO1 DISEÑO R.B. VALOR
PRO2 CORTE 520.00
PRO3 DES 1000 560.00
PRO4 COCI 520.00
PRO5
PRO6 CONTROL CALID - LECHO
500.00
NIC 2 INVENTARIOS --KARDEX 600.00
DATOS: 600.00
PRODUCCIÓN UNIDADES
PRODUC 1 890
PRODUC 2 800
1690
VENTAS 1ER CASO 3RO CASO

800 800
850 860
1650
UPLAUPLAUPLA
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA UPLAUPLAUPLUPLAUPLAUPLUPLAUPLAUPL
RSIDAD PERUANA LOS ANDES
ENCIAS ADMINISTRATIVAS Y CONTABLES
PROFESIONAL DE CONTABILIDADA Y FINANZAS
2020-I Prof: CARLOS SAMUEL BORJA MUCHA
SEMANA_08_ COSTOS POR PROCESOS CASO PRACTICO Nro. 02
SOLUCIÓN
ASIENTOS CONTABLES
DEBE HABER DEBE HABER DEBE
24.00 1,000.00 60.00 5,000.00 24.00 5,000.00
25.00 2,000.00 40.00 900.00 61.00
26.00 1,500.00 42.00 5,900.00
50.00 4,500.00
POR EL INV. INIC. POR LA COMPRA INGRESO ALMACEN
CTA 24 CTA 25 SUMIN CTA 26

1,000.00 5,500.00 2,000.00 1,000.00 1,500.00 800.00
5,000.00
6,000.00 5,500.00 2,000.00 1,000.00 1,500.00 800.00

500.00 1,000.00 700.00
6,000.00 6,000.00 2,000.00 2,000.00 1,500.00 1,500.00
CTA 50 CTA 60 CTA 40111

4,500.00 5,000.00 900.00
756.00
0.00 0.00 5,000.00 5,000.00 1,656.00 1,656.00
0.00 0.00 5,000.00 5,000.00 1,656.00 1,656.00
CTA 42 CTA 61 CTA 90 MPD

5,900.00 5,500.00 5,000.00 5,500.00 5,500.00
4,956.00 1,800.00
0.00 0.00 7,300.00 7,300.00 5,500.00 5,500.00

0.00 0.00 7,300.00 7,300.00 5,500.00 5,500.00
CTA 79 CTA 62 CTA 40 PLLA

5,500.00 32,849.13 10,328.13
32,849.13 2,557.30
7,798.75
1,800.00
4,200.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
SEMANA_06_ SEMANA_06_ SEMANA_06_SEMANA_06SEMANA_06_SEMANA_06_ SEMANA_06SEMANA_06

al mes de Junio del 2020 y le alcanza la siguiente CASO 2
II CASO 3
CASO I III
ESTADO DE RESULTADOS
May-20 Jun-20
5,000.00 5,000.00 + VENTAS. NETAS 69,600.00
40,000.00 46,000.00 - COSTO DE VTAS. 52,300.00
50,000.00 U. BRUTA 17,300.00
6000 +50% C 9,000.00
8,000.00 - G. ADMINITRACIÓN 3,500.00
4,800.00 - G. VENTAS 2,200.00
5,200.00 U. OPERATIVA 11,600.00
- I/ E FINANCIEROS 0.00
+ OTROS 0.00
U. A IMP. Y PART. 11,600.00
- IMPUESTO 0.2950 3,422.00
50,000.00 U. NETO 8,178.00
2,500.00
2,800.00
55,300.00
3,000.00
58,300.00
1,500.00
56,800.00
17,500.00
74,300.00
22,000.00
52,300.00
5,700.00
58,000.00
11,600.00
69,600.00
. TERMINADO
CARGAS IND
CARGAS IND
CARGAS IND
CARGAS INCARGAS IND
CARGAS IND
CARGAS INCARGAS IN
POR LAS COMPRAS

60.00
60.00
PRODUCT 3 COMPROB. FACTOR FACTOR FACTOR COMPROB. 60.00
20,000.00 95,000.00 0.50 0.25 0.20 0.95 4,011.00
12,000.00 80,000.00 0.60 0.25 0.15 1.00 42.00
24.00
10,500.00 70,000.00 0.70 0.15 0.15 1.00 25.00
5,000.00 50,000.00 0.75 0.15 0.10 1.00 26.00
295,000.00 61.00
INGRESO A ALMACEN
450.00 3,000.00 0.70 0.15 0.15 1.00 61.00
150.00 1,000.00 0.70 0.15 0.15 1.00 24.00
180.00 1,200.00 0.70 0.15 0.15 1.00 25.00
120.00 800.00 0.70 0.15 0.15 1.00 26.00
SALIDA DE ALMACEN - RECE
3,157.89 10,000.00 0.00
51,557.89
700.00 PRODUCT 1 PRODUCT 2 PRODUCT 3
73.65 90 MT. PRIMA DIRECTA 50,000.00 25,000.00 20,000.00 95,000.00
13.08 91 MANO DE OBRA DIRECTA 49,000.00 10,500.00 10,500.00 70,000.00
14.72 92 CIF 93,647.37 31,294.74 21,057.89 146,000.00
13.05 TOTAL COSTO 192,647.37 66,794.74 51,557.89 311,000.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00
0.46 1.00
120.00 380.00
0.32 1.00
902 ENV Y EMB. 90 MT. PRIMA DIRECTA 12,000.00

91 MANO DE OBRA DIRECTA 15,000.00
92 CIF 28,486.00
TOTAL ELEM. COSTO 55,486.00
CASO UNID PROD. 4000

MP DIRECTA 12,000.00 COST. UNIT. 13.87
MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
5,822.48 2DO
DEP 1 DEP 2 DEP 3 DEP 4 DEP 5 TOTAL

1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77
UPLAUPLAUPLA UPLAUPLAUPLUPLAUPLAUPUPLAUPLAUPLUPLAUPLAUPLUPLAUPLAUPUPLAUPLAUP
ES - MANO DE OBRA DIRECTA

BENEFICIOS SOCIALES TOTAL HORAS CADA PICO
CTS VACACIONES HORA HORAS
9.7222% 8.3333% 45.5621% 455.6212
97.22 83.33 1,455.62 1,455.62
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
0.00
1,944.44 1,666.66 0.00 29,112.42
1,944.44 1,666.66 0.00 26,944.42
MANO DE OBRA DIRECTA

29,112.42 34934.91
4,768.00 5,721.60
24,344.42 29213.31
PLLA
0.00
29,112.42
0.00
29,112.42
DESTINO DE PLLA - PRUDC
91 MOD
29,112.42
93 COSTO PROD.
7,000.00
29,112.42
3,000.00
39,112.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MATERIALES UPLAUPLAUPLUPLAUPLAUPLUPLAUPLAUPUPLAUPLAUP
MAT. PRIMA
SUMINIST ELEMENTO DEL COSTO
PROCESO MAT PRIM. DIRECTA 2,000.00

ERC + SERV. MANO DE O DIRECTA
OD TERMIN. PARTE AUXILIAR DE MATERCIF
CTA CONT. U.M. MP IND 1110
MP DIREC 24 TM - KILOS MO IND
MP INDIR 25 PZ CIF
MP INDIR 26 L.
COMIS TOTAL CARGAS S. DETALLE

REM ESSAL+SCTR CANT VALOR UNIT. TOTAL
2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
MUNERAC - TALEO SALDO FINAL DE PROD TERMINADO
BENEF. SOCIALES
METOD. 1 RA ENT 1RA SALIDA
GRAT (JUL-DIC) + VAC + CTS
METOD. PROMEDIO
878,800.00 METOD. 1 RA ENT 1RA SALIDA
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS UNIDADES VALOR
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
DESCRIP INGRESO SALIDA SALDO C. UNIT.
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00
INGRESO SALIDA SALDO C. UNIT.

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
CASO PRACTICO Nro. 03
R Q P O

HABER DEBE HABER DEBE HABER
61.00 5,500.00 90.00 5,500.00 62.00
5,000.00 24.00 5,500.00 79.00 5,500.00 40.00
41.00
NGRESO ALMACEN SALIDA ALMACEN / IP ACUMULAC MPD
CTA 41 CTA 92 CIF 91.00

22,521.00 7,798.75 7,798.75 79.00
5,241.45 1,800.00 1,800.00
4,200.00 4,200.00
0.00 0.00 13,798.75 13,798.75
0.00 0.00 13,798.75 13,798.75
CTA 63 CTA 93
4,200.00 MPD 5,500.00
MOD 32,849.13
CIF 7,798.75
CIF 1,800.00
CIF 4,200.00
4,200.00 4,200.00 52,147.88 52,147.88 52,147.88 OK
4,200.00 4,200.00 52,147.88 52,147.88
TA 90 MPD CTA 91 MOD

32,849.13 32,849.13
32,849.13 32,849.13 0.00 0.00

32,849.13 32,849.13 0.00 0.00
CTA 23 PROD. EN PROC.

II
IF
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
SEMANA_06SEMANA_06_
SEMANA_06_
SEMANA_06SEMANA_06SEMANA_06SEMANA_06SEMANA_06
CARGAS INCARGAS IND
CARGAS IND
CARGAS INCARGAS INCARGAS INCARGAS INCARGAS IN
OR LAS COMPRAS
100,000.00
20,000.00
CTA 24 MPD
21,600.00 FECHA DESCRIP. INGRESO SALIDA SALDO
141,600.00 II 0.00
AREA DE CONTABILIDAD COMPRA 100,000.00 100,000.00
100,000.00 CONSUMO 95,000.00 5,000.00
20,000.00 5,000.00
0.00 5,000.00
120,000.00 5,000.00
NGRESO A ALMACEN
175,000.00 90.00 95,000.00
95,000.00 91.00 0.00 CTA 24
80,000.00 92.00 80,000.00 100,000.00 95,000.00
0.00 79.00 175,000.00
ALIDA DE ALMACEN - RECEP PRUC. ACUMUL. EN PRODUC.
ASIENTO DE PLLA
62.00 70,000.00 100,000.00 95,000.00
62.00 50,000.00 5,000.00
40.00 6,340.00
41.00 15,660.00
CTA 61
91.00 70,000.00 175,000.00 120,000.00
92.00 50,000.00
79.00 120,000.00
175,000.00 120,000.00
93.00 -55,000.00
90.00
91.00
92.00
19.7628458
UPLAUPLAUPUPLAUPLAUPLUPLAUPLAUPLUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
LAMPA CARRETILLA
HORAS HORAS
UPLAUPLAUP
ING SAL SALDO
878,800.00 858,000.00 20,800.00
22,400.00
21,557.40
INGRESO SALIDA SALDO

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
UPLAUPLAUPUPLAUPLAUPLUPLAUPLAUPLUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
MANO DE OBRA DIRECTA MANO DE OBRA INDIRECTA
DEBE HABER DEBE HABER DEBE HABER
32,849.13 62.00 7,798.75 61.00 1,800.00
10,328.13 40.00 2,557.30 25.00 1,000.00
22,521.00 41.00 5,241.45 26.00 800.00
FALTA ANLISIS 40 FALTA ANLISIS 40
ACUMULAC MPD ACUMULAC MPD SALIDA ALMACEN / IP
32,849.13 92.00 7,798.75 92 1,800.00

32,849.13 79.00 7,798.75 79 1,800.00
TRANF. MOD TRANF. M O IND. ACUMULAC CIF
CTA 24
DESC ING SAL SALDO
II 1,000.00
COMPR 5,000.00 6,000.00
CONSUMO 5,500.00 500.00
CTA 25
DESC ING SAL SALDO
II 2,000.00
COMPR 0.00 2,000.00
CONSUMO 1,000.00 1,000.00
CTA 26
DESC ING SAL SALDO
II 1,500.00
COMPR 0.00 1,500.00
CONSUMO 800.00 700.00
SEMANA_06SEMANA_06SEMANA_06SEMANA_06SEMANA_06SEMANA_SEMANA_06SEMANA_06
CARGAS INCARGAS INCARGAS INCARGAS INCARGAS INCARGAS CARGAS INCARGAS IN
CTA 25 CIF CTA 26

FECHA DESCRIP. INGRESO SALIDA SALDO FECHA DESCRIP.
II 0.00 II
COMPRA 20,000.00 20,000.00 COMPRA
CONSUMO 80,000.00 -60,000.00 CONSUMO
-60,000.00
-60,000.00
-60,000.00

20,000.00 80,000.00 0.00 0.00 95,000.00
20,000.00 80,000.00 0.00 0.00 95,000.00

-60,000.00 0.00
CASO PRACTICO
RESUMEN DEL COSTO RESPUESTA

90 MT. PRIMA DIRECTA 95,000.00 100,000.00 95,000.00
91 MANO DE OBRA DIRECTA 70,000.00 70,000.00 70,000.00
92 CIF 130,000.00 130,000.00 130,000.00
295,000.00 300,000.00 295,000.00
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLAUPLAUPUPLAUPLAUPLA
DEBE HABER
63.00 4,200.00
40.00 756.00
42.00 4,956.00
SALIDA ALMACEN / IP
92 4,200.00
79 4,200.00
SEMANA_06SEMANA_06SEMANA_06SEMANA_06SEMANA_06SEMANA_06_PROCESO DE PRODUCCIÓN - COSTO
CARGAS INCARGAS INCARGAS INDIRECTAS DE FABRICACIÓN
CIF
0.00
0.00
0.00
0.00
0.00
0.00

95,000.00 0.00
70,000.00 70,000.00
95,000.00 70,000.00 70,000.00

0.00 0.00
CTA 92 CIF
80,000.00 80,000.00
50,000.00 50,000.00
130,000.00 130,000.00
0.00
CTA 93 COST. PRODUC.

MPD 95,000.00
MOD 70,000.00
CIF 80,000.00
CIF 50,000.00
295,000.00 0.00
295,000.00
PLAUPLAUPLA
DE PRODUCCIÓN - COSTO DE VENTAS - ESTADO RESULTADOS
UNIVERSIDAD PERUANA
COSTO DE PRODUCCIÓN
24 MATERIA PRIMA DIRECTA - CONSUMIDA
+ II 20,000.00
+ COMP 25,000.00
- IF 5,000.00

R. BRUTA CS+BS= 48% TOTAL
12,000.00 5,760.00 17,760.00
CIF
25 SUMINISTROS - CONSUMO 5,000.00
26 ENV. Y EMBALAJ. - CONSUMO 2,500.00
SUMINISTROS - ENV. Y EMBALAJ. - CONSUMO
+ II 5,000.00 2,000.00
+ COMP 1,000.00 1,500.00
- IF 1,000.00 1,000.00
DEPRECIACIÓN 50,000.00 0.20 10,000.00
ENERGIA ELECT 15,000.00 0.70 10,500.00
SUPERV. PLANTA 3,000.00 0.48 4,440.00
ALQUILERES 10,000.00 0.60 6,000.00
COMUNICAC - TEL 2,500.00 0.15 375.00
COSTO DE FABRICACIÓN
+ INV. INICIAL PRODUCTO EN PROCESO

- INV. FINAL PRODUCTO EN PROCESO
ALMACEN P TERMIN.
KARDE SOLES KARDE
DESCRIP INGRESO EGRESO SALDO DESCRIP INGRESO
INV. INIC. 40,000.00 INV. INIC.
PRODUC. 106,575.00 146,575.00 PRODUC. 5,000.00
VENTAS 146,575.00 0.00 VENTAS
106,575.00 146,575.00 5,000.00
COMPROB. 0.00 0.00 COMPROB. 0.00
COSTO UNITARI - METODO PROMEDIO 20.08
CARGAS INDI
CARGAS INCARGAS INCARGAS INDIRCARGAS IND
CARGAS IND
CARGAS IND
CASO 01 -2-3 -4
COMPRAS /
INV. INICIAL COSTO INV. FINAL
SUMINISTROS 450,000.00
ENVASES 5,000.00
EMBALAJ 2,000.00
MATERIAL DIRECTO 60,000.00 150,000.00 20,000.00
SUMINISTROS 90,000.00 10,000.00
MATERIAL DIRECTO 20,000.00
RM BRUTA MANO OBRA DIRECTA 100,000.00
RM BRUTA VIGILANTE 8,500.00
RM BRUTA SUPERVISOR DE PALNTA 1,500.00
GERENTE DE ADMINIST. 6,000.00
GERENTE DE VENTAS 4,000.00
ENVASES 2,000.00 1,000.00
EMBALAJ 2,000.00 1,000.00
DEP. MAQUIN. 10,000.00
DISTRIBUC. ENERG ELECTRICA 2,000.00
SE PIDE:
CUADRO DE RESUEM DE LOS ELEMENTOS DEL COSTO ESTADO DE COSTOS - COSTO DE PROD
MPD 210,000.00 210,000.00
MOD 145,000.00 145,000.00 MPD
CIF 565,000.00 565.00 MOD
SUM 530,000.00 CIF
EN Y EMB 9,000.00 C. FABRIC.
M O IND 14,000.00 I I PRO. PROC.
DEP. MAQUIN 10,000.00 I F PRO. PROC.
ENERG ELECT 2,000.00 C. PRODUC.
U. PRO
C. UNIT. PROD
ESTADO DE COSTOS - COSTO DE PRODUCCIÓN

P1 P2 P3
MPD 210,000.00 0.5 0.40 0.10
MOD 145,000.00 0.32 0.52 0.16
CIF 565,000.00 0.49 0.37 0.14
U . PRO
H. HOMBRE 200 300 250
FACTOR 0.266666667 0.4 0.333333333
C. PRODUC. 920,000.00
U. PRO 50,000.00
C. UNIT. PRO 0.00
COSTO DE SEGURO
30,000.00
CASO 03
MATERIALES TOTAL
CTA 24 DIRECTO 100,000.00
CTA 25-26 INDIRECTO 80,000.00 PRODUCT 1 PRODUCT 2
50,000.00 25,000.00
10000/1000 MONO DE OBRA 48,000.00 20,000.00
DIRECTO 70,000.00
INDIRECTO 50,000.00
300,000.00 49,000.00 10,500.00
CIF 37,500.00 7,500.00
DEP 3,000.00
VIGILATE 1,000.00
COMBUST 1,200.00 2,100.00 450.00
HERRAMINET 800.00 700.00 150.00
840.00 180.00
ENEG ELECT. 10,000.00 560.00 120.00
C. PRODUC.
DISTRIB - PROR-ASIGNAC. U. PROD 3,947.37 2,894.74
C. UNIT 192,647.37 66,794.74
U. PRODUCIDAS 1,000.00 500.00
U P H/MAQUINA 192.65 133.59
U. P. H/HOMBRE 30.08 69.74
28.90 69.79
DATOS ADICIONALES: 29.60 70.73
UNIDADES PRODUCIDAS
FACTOR
1,000.00 500.00
0.45 0.23
HORAS MAQUINA
FACTOR
120.00 90.00
0.31 0.23
HORAS HOMBRE
FACTOR
150.00 110.00
0.39 0.29
MAT. PRIMA INDIRECTA 25-26 921
MANO DE OBRA INDIRECTA 62 922 AREA PRODUC
COSTO IND. DE FABRICAC. 63-64-65-67-68 923 901 SUMINIST - 902 ENV Y EMB.
CARCATERISCAS: 9263 -9264-9265

ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
COLABORADO 4 1,000.00 162.947221
UPLAUPLAUPL OTROS CARGAS INDIRECT 162,947.22 163,947.22
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00
IMPUESTO. 200.00
FUERZA MOTRIZ 10,000.00 UNIDADES
CALEFACCIÓN 2,000.00 H/MAQ.
BASE DE DISTRIBICIÓN - ASIGNACIÓN - PRORRATEO 26,300.00 3RO

UNIDADES PRODICIDAS
HORAS HOMBRES 10,000.00 H/HOMBRE
TRABAJO
TAREA
80% UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA UPLAUPLAUPLA
80%
80% FAB CALZADOS CUADRO DE DISTRIBUCIÓN DE UPLAUPLAUPLUPLAUPLAUPL
CARGAS SOCIALES
CARGO REMUNER. ESSALUD SCRT
9.0000% 1.8400%
DISEÑO 1,000.00 90.00 18.40 GRAT JULIO GRAT DIC
CORTE 1,500.00 135.00 27.60 8.3333% 8.3333%
DES 1,500.00 135.00 27.60 83.33 83.33
1,500.00 135.00 27.60 125.00 125.00
1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 2,000.00 180.00 36.80 125.00 125.00
10000 2,000.00 180.00 36.80 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 166.67 166.67
2600 20,000.00
17,400.00 1,666.66 1,666.66
RECONOCIMIENTO 1,666.66 1,666.66
60 20,000.00
40 3,600.00
42 23,600.00 62
COMPRA 40
24 MPD 70% 14,000.00 41
25 SUMIN 20% 4,000.00
26 ENV Y E 10% 2,000.00 90 MPD
61 20,000.00 91 MOD
INGRESO ALM MATERIALES 92 CIF
61 10,000.00 79
24 50% 7,000.00
25 50% 2,000.00
26 50% 1,000.00
SALIDA DE ALM MAT - CONSUMO 90 MPD
90 MPD 7,000.00 7,000.00
91 MOD 0.00
92 CIF 3,000.00
UPLAUPLAUPL 79 10,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE.
COSTO UNIT. 39.25 18.03 19.63
SALDOS DE LA ELEMENTO 2 24 MPD
24 7,000.00 14,000.00
25 2,000.00
26 1,000.00
14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA UPLAUPLAUPLA
1RA SEMANA SERVICIOS UPLAUPLAUPLA
2DA SEMANA DOC. FUENTE. INDUSTRIAL
COTIZ CDO. COMP. ORDEN DE PROV

3 1 COMPRA FACT
PROV 3 PROV MERC + SERV.
GANADOR GRR PROD TERMIN.
AREA ALMACEMPD
CIF
VALE DE SALI CIF
MERC KARDEX
MAT P RPU FISICO
RP VALORIZ.
ASIG FAM
93
ONP
3RA SEMANA MANO DE OBRA DIRECTA SIND
R NETA
CONTRATO ASISTENCIA
PRO1 DISEÑO
PRO2 CORTE CUADRO DE REMUNERAC - TALEO
PRO3 DES R.B. VALOR
PRO4 COCI 520.00
PRO5 1000 560.00
PRO6 CONTROL CALID - LECHO 520.00
NIC 2 INVENTARIOS --KARDEX

DATOS: 500.00
600.00
PRODUCCIÓN 600.00
PRODUC 1
PRODUC 2 UNIDADES
890
800
VENTAS 1ER CASO 1690
800
850 3RO CASO
1650 800
860
UPLAUPLAUPLA
UPLAUPLAUPLUPLAUPLAUPL
ODUCCIÓN CASO PRACTICO Nro. 02
COSTO DE VENTAS PROD. TERMINADOS
40,000.00
+ INV. INICIAL PROD. TERM. 40,000.00 DATOS
+ PRODUCC. PROD. TERM. 106,575.00 COSTO DE PRODUCCION
- INV. FINAL PROD. TERM. 0.00 DATOS
C. VTA P. TERM. 146,575.00
17,760.00
ESTADO DE RESULTADOS INTEGRAL

38,815.00 CANT SOLES C/P
+ VENTAS NETA 6,640.00 28.68 190,461.45
- COSTO DE VEN 6,640.00 20.08 133,323.01 EXAMEN
UTILIDAD BRUTA 57,138.43 CALCULAR
- G. ADMINIST. 46,500.00 DATOS

- G. VENTAS 23,500.00 DATOS
UTILIDAD OPERATIVA -12,861.57 CALCULAR
- G. FINANCIROS 11,000.00 DATOS
CARGAS / INGRESOS OTROS
UT. A PART E IMP. -23,861.57 CALCULAR
- IMP. RENTA 0.2950 -7,039.16 CALCULAR
UTILIDAD NETA -16,822.40 CALCULAR
96,575.00
26,000.00 DATOS ADICIONALES. 0.00 0.00

16,000.00 C_CLASES P. NOTA 1 P. NOTA 2
VENTAS DE ……..DE LA PRODUCCION 100.00% 0.80
106,575.00 UTILIDAD POR PRODUCTO ….. 45.00% 0.30
UNIDADES PRODUCIDAS …… 6,000.00
FISICO COSTO U. PROD. 17.76250000

EGRESO SALDO
2,300.00
7,300.00 PV % COSTO 20.08 20.08 28.6840
7,300.00 0.00 1-% UTILI 100%-45% 70.00%
7,300.00
0.00
PV FACT. COSTO 20.08 20.08 28.6840
1-% UTILI 1-0.45 0.70
CARGAS IND
CARGAS IND
CARGAS IND
CARGAS INCARGAS IND
CARGAS IND
CARGAS INCARGAS IN
SOLUCIÓN
PRODUCTO 1
MPD MO DIRECT CS+BS=45% TOTAL
II 60,000.00 100,000.00 45,000.00 145,000.00
COMP 170,000.00
IF 20,000.00 0.00 MO IND CS+BS=40% TOTAL
CONSUMO 210,000.00 10,000.00 4,000.00 14,000.00
CIF
SUMINIST ENVAS EMBALJ.
II 450,000.00 II 5,000.00 II 2,000.00
COMP 90,000.00 COMP 2,000.00 COMP 2,000.00
IF 10,000.00 IF 1,000.00 IF 1,000.00
CONSUMO 530,000.00 CONSUMO 6,000.00 CONSUMO 3,000.00
TADO DE COSTOS - COSTO DE PRODUCCIÓN ESTADO DE RESULTADO INT.

V. NETAS
210,000.00 C. VTAS
145,000.00 U. BRUTA
565,000.00
920,000.00 G. ADM. 6,000.00
0.00 G. VTAS 4,000.00
0.00 U. OPERAT.
920,000.00 0.00
50,000.00 G. FINAN / IN F
18.40
213,213.00
TOTAL P1 P2 P3 TOTAL
1 105,000.00 84,000.00 21,000.00 210,000.00
1 67,200.00 109,200.00 33,600.00 210,000.00
1 102,900.00 77,700.00 29,400.00 210,000.00
750 8,000.00 12,000.00 10,000.00 30,000.00

1
283,100.00 282,900.00 94,000.00
U. PROD. 1,000.00 1,500.00 2000
C. U PRO. 283.10 188.60 47.00
POR LAS COMPRAS
60.00
60.00
20,000.00 95,000.00 0.50 0.25 0.20 0.95 4,011.00
12,000.00 80,000.00 0.60 0.25 0.15 1.00 42.00
24.00
10,500.00 70,000.00 0.70 0.15 0.15 1.00 25.00
5,000.00 50,000.00 0.75 0.15 0.10 1.00 26.00
295,000.00 61.00
INGRESO A ALMACEN
450.00 3,000.00 0.70 0.15 0.15 1.00 61.00
150.00 1,000.00 0.70 0.15 0.15 1.00 24.00
180.00 1,200.00 0.70 0.15 0.15 1.00 25.00
120.00 800.00 0.70 0.15 0.15 1.00 26.00
3,157.89 10,000.00 0.00
51,557.89
73.65 90 MT. PRIMA DIRECTA 50,000.00 25,000.00 20,000.00 95,000.00
14.72 92 CIF 93,647.37 31,294.74 21,057.89 146,000.00
13.05 TOTAL COSTO 192,647.37 66,794.74 51,557.89 311,000.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00
0.46 1.00
120.00 380.00
0.32 1.00
92 CIF 28,486.00

MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
655,788.88 2DO

1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77

9.7222% 8.3333% 16294.7221% 162947.2212
97.22 83.33 2,009.82 163,947.22
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,737.63
145.83 125.00 2,737.63
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 694.44
194.44 166.67 22,862.44
20,000.00
1,944.44 1,666.66 0.00 68,509.42
1,944.44 1,666.66 0.00 6,944.42

68,509.42 34934.91
4,768.00 5,721.60
4,344.42 29213.31
PLLA
0.00
68,509.42
0.00
68,509.42
91 MOD
68,509.42
93 COSTO PROD.
7,000.00
68,509.42
3,000.00
78,509.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MAT. PRIMA

MP INDIR 25 PZ CIF
MP INDIR 26 L.

2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
R Q P O
UNIDAES C. UNITARIO
2,300.00 17.39
5,000.00 21.32 146,575.00 7,300.00 20.08
7,300.00 1.00
5,840.00 0.80
28.68
EXAMEN 20.08
0.00
P. NOTA 3
5,000.00
0.00
CARGAS INCARGAS IND

CARGAS IND
CARGAS INCARGAS INCARGAS INCARGAS INCARGAS IND
OR LAS COMPRAS
100,000.00
20,000.00
CTA 24
141,600.00 II 0.00
100,000.00 CONSUMO 95,000.00 5,000.00
20,000.00 5,000.00
0.00 5,000.00
120,000.00 5,000.00
NGRESO A ALMACEN
175,000.00 90.00 95,000.00
95,000.00 91.00 0.00 CTA 24
80,000.00 92.00 80,000.00 100,000.00 95,000.00
0.00 79.00 175,000.00
ASIENTO DE PLLA
62.00 70,000.00 100,000.00 95,000.00
62.00 50,000.00 5,000.00
40.00 6,340.00
41.00 15,660.00
CTA 61
91.00 70,000.00 175,000.00 120,000.00
92.00 50,000.00
79.00 120,000.00
175,000.00 120,000.00
93.00 -55,000.00
90.00
91.00
92.00
19.7628458
LAMPA CARRETILLA
HORAS HORAS
UPLAUPLAUP
ING SAL SALDO
878,800.00 858,000.00 20,800.00
22,400.00
21,557.40

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
CARGAS INCARGAS INDIRECTAS DE FABRICACIÓN - ASIGNACIÓN - CAS0S
CTA 25 CTA 26
II 0.00 II
COMPRA 20,000.00 20,000.00 COMPRA
CONSUMO 80,000.00 -60,000.00 CONSUMO
-60,000.00
-60,000.00
-60,000.00

20,000.00 80,000.00 0.00 0.00 95,000.00
20,000.00 80,000.00 0.00 0.00 95,000.00

-60,000.00 0.00
CASO PRACTICO

90 MT. PRIMA DIRECTA 95,000.00 100,000.00 95,000.00
92 CIF 130,000.00 130,000.00 130,000.00
295,000.00 300,000.00 295,000.00
0.00
0.00
0.00
0.00
0.00
0.00

95,000.00 0.00
70,000.00 70,000.00
95,000.00 70,000.00 70,000.00

0.00 0.00
CTA 92 CIF
80,000.00 80,000.00
50,000.00 50,000.00
130,000.00 130,000.00
0.00

MPD 95,000.00
MOD 70,000.00
CIF 80,000.00
CIF 50,000.00
295,000.00 0.00
295,000.00
PLAUPLAUPLA
CASO 1

CANT SOLES
VENTAS NETA 45,000.00 9.22 414,720.00
COSTO DE VE 45,000.00 6.45 290,304.00
G. ADMINIST. 45,000.00 DATOS

G. VENTAS 35,000.00 DATOS
UTILIDAD OPERATIVA 44,416.00 CALCULAR
G. FINANCIROS 15,000.00 DATOS
UT. A PART E IMP. 29,416.00 CALCULAR
IMP. RENTA 0.2950 8,677.72 CALCULAR
UT. NETA 20,738.28 CALCULAR
DATOS ADICIONALES.
C_CLASES P. NOTA 1 P. NOTA 2 P. NOTA 3
VENTAS DE ……..DE LA PRODUCCION 0.90 0.80
UTILIDAD POR PRODUCTO ….. 0.30 0.30 0.50
UNIDADES PRODUCIDAS …… 50,000.00 50,000.00
COSTO U. PROD. 6.45120000
PV COSTO 6.45 6.45 9.22

1-% 70.00%
0.30
PV COSTO 6.45 6.45 9.22

1-% 1-50% 0.7
1-0.5
CASO 2
CANT SOLES P. NOTA 3
VENTAS NETA 40,000.00 9.22 368,640.00
COSTO DE VE 40,000.00 6.45 258,048.00

DATOS ADICIONALES.
C_CLASES P. NOTA 1 P. NOTA 2
UTILIDAD POR PRODUCTO ….. 0.30 0.30 0.50

+ INV. INICIAL PROD. TERM. 40,000.00 DATOS

+ PRODUCC. PROD. TERM. 0.00 COSTO DE PRODUCCION
- INV. FINAL PROD. TERM. 0.00 DATOS
C. VTA P. TERM. 40,000.00

CANT SOLES C/P
+ VENTAS NETA 6,640.00 0.00 0.00
- COSTO DE VEN 6,640.00 0.00 0.00 EXAMEN
UTILIDAD BRUTA 0.00 CALCULAR
- G. ADMINIST. 46,500.00 DATOS

- G. VENTAS 23,500.00 DATOS
UTILIDAD OPERATIVA -70,000.00 CALCULAR
- G. FINANCIROS 11,000.00 DATOS
UT. A PART E IMP. -81,000.00 CALCULAR
- IMP. RENTA 0.2950 -23,895.00 CALCULAR
UTILIDAD NETA -57,105.00 CALCULAR
DATOS ADICIONALES.
C_CLASES P. NOTA 1 P. NOTA 2
VENTAS DE ……..DE LA PRODUCCION 100.00% 0.80
UTILIDAD POR PRODUCTO ….. 45.00% 0.30
UNIDADES PRODUCIDAS …… 6,000.00
UNIDAES C. UNITARIO
2,300.00 17.39
6,000.00 0.00
8,300.00 1.00
6,640.00 0.80
EXAMEN
P. NOTA 3
UNIVERSIDAD PERUANA
24 MATERIA PRIMA DIRECTA - CONSUMIDA
+ II 50,000.00
+ COMP 60,000.00
- IF 10,000.00

R. BRUTA CS+BS= 50% TOTAL
80,000.00 40,000.00 120,000.00
CIF
25 SUMINISTROS - CONSUMO 30,000.00
26 ENV. Y EMBALAJ. - CONSUMO 20,000.00
SUMINISTROS - ENV. Y EMBALAJ. - CONSUMO
+ II 10,000.00 5,000.00
+ COMP 30,000.00 23,000.00
- IF 10,000.00 8,000.00
DEPRECIACIÓN 60,000.00 0.15 9,000.00
ENERGIA ELECT 15,000.00 0.75 11,250.00
SUPERV. PLANTA 3,000.00 0.45 4,350.00
ALQUILERES 20,000.00 0.65 13,000.00
COMUNICAC - TEL 8,000.00 0.12 960.00
COSTO DE FABRICACIÓN
+ INV. INICIAL PRODUCTO EN PROCESO

- INV. FINAL PRODUCTO EN PROCESO
CARGAS INDI
CARGAS INCARGAS INCARGAS INDIRCARGAS IND
CARGAS IND
CARGAS IND
CASO 01 -2-3 -4
COMPRAS /
ENVASES 5,000.00
EMBALAJ 2,000.00
SUMINISTROS 90,000.00 10,000.00
ENVASES 2,000.00 1,000.00
EMBALAJ 2,000.00 1,000.00
SE PIDE:
MPD 210,000.00 210,000.00
MOD 145,000.00 145,000.00 MPD
CIF 565,000.00 565.00 MOD
SUM 530,000.00 CIF
U. PRO
C. UNIT. PROD

P1 P2 P3
MPD 210,000.00 0.5 0.40 0.10
MOD 145,000.00 0.32 0.52 0.16
CIF 565,000.00 0.49 0.37 0.14
U . PRO
H. HOMBRE 200 300 250
FACTOR 0.266666667 0.4 0.333333333
C. PRODUC. 920,000.00
U. PRO 50,000.00
C. UNIT. PRO 0.00
COSTO DE SEGURO
30,000.00
CASO 03
MATERIALES TOTAL
50,000.00 25,000.00
10000/1000 MONO DE OBRA 48,000.00 20,000.00
DIRECTO 70,000.00
INDIRECTO 50,000.00
300,000.00 49,000.00 10,500.00
CIF 37,500.00 7,500.00
DEP 3,000.00
VIGILATE 1,000.00
COMBUST 1,200.00 2,100.00 450.00
HERRAMINET 800.00 700.00 150.00
840.00 180.00
ENEG ELECT. 10,000.00 560.00 120.00
C. PRODUC.
C. UNIT 192,647.37 66,794.74
U. PRODUCIDAS 1,000.00 500.00
U P H/MAQUINA 192.65 133.59
U. P. H/HOMBRE 30.08 69.74
28.90 69.79
UNIDADES PRODUCIDAS
FACTOR
1,000.00 500.00
0.45 0.23
HORAS MAQUINA
FACTOR
120.00 90.00
0.31 0.23
HORAS HOMBRE
FACTOR
150.00 110.00
0.39 0.29

ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
COLABORADO 4 1,000.00 162.947221
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00
IMPUESTO. 200.00

UNIDADES PRODICIDAS
TRABAJO
TAREA
80%
CARGAS SOCIALES
9.0000% 1.8400%
CORTE 1,500.00 135.00 27.60 8.3333% 8.3333%
DES 1,500.00 135.00 27.60 83.33 83.33
1,500.00 135.00 27.60 125.00 125.00
1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 2,000.00 180.00 36.80 125.00 125.00
10000 2,000.00 180.00 36.80 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 166.67 166.67
2600 20,000.00
17,400.00 1,666.66 1,666.66
60 20,000.00
40 3,600.00
42 23,600.00 62
COMPRA 40
24 MPD 70% 14,000.00 41
25 SUMIN 20% 4,000.00
26 ENV Y E 10% 2,000.00 90 MPD
61 20,000.00 91 MOD
61 10,000.00 79
24 50% 7,000.00
25 50% 2,000.00
26 50% 1,000.00
90 MPD 7,000.00 7,000.00
91 MOD 0.00
92 CIF 3,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE.
COSTO UNIT. 39.25 18.03 19.63
24 7,000.00 14,000.00
25 2,000.00
26 1,000.00
14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT

3 1 COMPRA FACT
AREA ALMACEMPD
CIF
VALE DE SALI CIF
MERC KARDEX
MAT P RPU FISICO
RP VALORIZ.
ASIG FAM
93
ONP
R NETA
CONTRATO ASISTENCIA
PRO1 DISEÑO
PRO3 DES R.B. VALOR
PRO4 COCI 520.00
PRO5 1000 560.00

DATOS: 500.00
600.00
PRODUCCIÓN 600.00
PRODUC 1
PRODUC 2 UNIDADES
890
800
800
850 3RO CASO
1650 800
860
UPLAUPLAUPLA
ODUCCIÓN CASO PRACTICO Nro. 02
100,000.00
INV. INICIAL PROD. TERM. 75,000.00
PRODUCC. PROD. TERM. 322,560.00
INV. FINAL PROD. TERM. 5,000.00
C. VTA P. TERM. 392,560.00
120,000.00

88,560.00 CANT SOLES
VENTAS NETA 45,000.00 12.90 580,608.00
COSTO DE VE 45,000.00 6.45 290,304.00

308,560.00
14,500.00 DATOS ADICIONALES.

500.00 C_CLASES P. NOTA 1 P. NOTA 2
322,560.00 UTILIDAD POR PRODUCTO ….. 0.30 0.30 0.50
PV COSTO 6.45 6.45 12.90

1-% 50.00%
0.30
PV COSTO 6.45 6.45 12.90
1-% 1-50% 0.5
1-0.5
CARGAS IND
CARGAS IND
CARGAS IND
CARGAS INCARGAS IND
CARGAS IND
CARGAS INCARGAS IN
SOLUCIÓN
PRODUCTO 1
II 60,000.00 100,000.00 45,000.00 145,000.00
COMP 170,000.00
CONSUMO 210,000.00 10,000.00 4,000.00 14,000.00
CIF
II 450,000.00 II 5,000.00 II 2,000.00
COMP 90,000.00 COMP 2,000.00 COMP 2,000.00
IF 10,000.00 IF 1,000.00 IF 1,000.00

V. NETAS
210,000.00 C. VTAS
145,000.00 U. BRUTA
565,000.00
920,000.00 G. ADM. 6,000.00
0.00 G. VTAS 4,000.00
0.00 U. OPERAT.
920,000.00 0.00
50,000.00 G. FINAN / IN F
18.40
213,213.00
1 105,000.00 84,000.00 21,000.00 210,000.00
1 67,200.00 109,200.00 33,600.00 210,000.00
1 102,900.00 77,700.00 29,400.00 210,000.00
750 8,000.00 12,000.00 10,000.00 30,000.00

1
283,100.00 282,900.00 94,000.00
U. PROD. 1,000.00 1,500.00 2000
C. U PRO. 283.10 188.60 47.00
POR LAS COMPRAS
60.00
60.00
20,000.00 95,000.00 0.50 0.25 0.20 0.95 4,011.00
12,000.00 80,000.00 0.60 0.25 0.15 1.00 42.00
24.00
10,500.00 70,000.00 0.70 0.15 0.15 1.00 25.00
5,000.00 50,000.00 0.75 0.15 0.10 1.00 26.00
295,000.00 61.00
INGRESO A ALMACEN
450.00 3,000.00 0.70 0.15 0.15 1.00 61.00
150.00 1,000.00 0.70 0.15 0.15 1.00 24.00
180.00 1,200.00 0.70 0.15 0.15 1.00 25.00
120.00 800.00 0.70 0.15 0.15 1.00 26.00
3,157.89 10,000.00 0.00
51,557.89
73.65 90 MT. PRIMA DIRECTA 50,000.00 25,000.00 20,000.00 95,000.00
14.72 92 CIF 93,647.37 31,294.74 21,057.89 146,000.00
13.05 TOTAL COSTO 192,647.37 66,794.74 51,557.89 311,000.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00
0.46 1.00
120.00 380.00
0.32 1.00
92 CIF 28,486.00

MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
655,788.88 2DO

1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77

9.7222% 8.3333% 16294.7221% 162947.2212
97.22 83.33 2,009.82 163,947.22
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,737.63
145.83 125.00 2,737.63
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 694.44
194.44 166.67 22,862.44
20,000.00
1,944.44 1,666.66 0.00 68,509.42
1,944.44 1,666.66 0.00 6,944.42

68,509.42 34934.91
4,768.00 5,721.60
4,344.42 29213.31
PLLA
0.00
68,509.42
0.00
68,509.42
91 MOD
68,509.42
93 COSTO PROD.
7,000.00
68,509.42
3,000.00
78,509.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MAT. PRIMA

MP INDIR 25 PZ CIF
MP INDIR 26 L.

2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
R Q P O
P. NOTA 3
1.00
0.00
CARGAS INCARGAS IND

CARGAS IND
CARGAS INCARGAS INCARGAS INCARGAS INCARGAS IND
OR LAS COMPRAS
100,000.00
20,000.00
CTA 24
141,600.00 II 0.00
100,000.00 CONSUMO 95,000.00 5,000.00
20,000.00 5,000.00
0.00 5,000.00
120,000.00 5,000.00
NGRESO A ALMACEN
175,000.00 90.00 95,000.00
95,000.00 91.00 0.00 CTA 24
80,000.00 92.00 80,000.00 100,000.00 95,000.00
0.00 79.00 175,000.00
ASIENTO DE PLLA
62.00 70,000.00 100,000.00 95,000.00
62.00 50,000.00 5,000.00
40.00 6,340.00
41.00 15,660.00
CTA 61
91.00 70,000.00 175,000.00 120,000.00
92.00 50,000.00
79.00 120,000.00
175,000.00 120,000.00
93.00 -55,000.00
90.00
91.00
92.00
19.7628458
LAMPA CARRETILLA
HORAS HORAS
UPLAUPLAUP
ING SAL SALDO
878,800.00 858,000.00 20,800.00
22,400.00
21,557.40

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
CARGAS INCARGAS INDIRECTAS DE FABRICACIÓN - ASIGNACIÓN - CAS0S
CTA 25 CTA 26
II 0.00 II
COMPRA 20,000.00 20,000.00 COMPRA
CONSUMO 80,000.00 -60,000.00 CONSUMO
-60,000.00
-60,000.00
-60,000.00

20,000.00 80,000.00 0.00 0.00 95,000.00
20,000.00 80,000.00 0.00 0.00 95,000.00

-60,000.00 0.00
CASO PRACTICO

90 MT. PRIMA DIRECTA 95,000.00 100,000.00 95,000.00
92 CIF 130,000.00 130,000.00 130,000.00
295,000.00 300,000.00 295,000.00
0.00
0.00
0.00
0.00
0.00
0.00

95,000.00 0.00
70,000.00 70,000.00
95,000.00 70,000.00 70,000.00

0.00 0.00
CTA 92 CIF
80,000.00 80,000.00
50,000.00 50,000.00
130,000.00 130,000.00
0.00

MPD 95,000.00
MOD 70,000.00
CIF 80,000.00
CIF 50,000.00
295,000.00 0.00
295,000.00
PLAUPLAUPLA
UNIVERSIDAD PERUANA
SEMANA_06_PROCESO DE PRODUCCIÓN
La empresa ALBERTO SAC requiere preparar un estado integral de costos al mes de Junio del 2020 y le alcanz
informacion:
CASO
II
COSTO Trabajo En Proceso 3,000.00 1,500.00
COSTO Produccion Terminada 17,500.00 22,000.00
COSTO Materiales Directos Utiliza 30,000.00
COSTO Mano De Obra Directa 2,500.00
COSTO Costos Indirectos De Fabri 2,800.00
GASTO Gastos De Administracion 3,500.00
GASTO Gastos De Ventas 2,200.00
La Empresa Espera Obtener 35% De Utilidades Sobre El Costo Total.
ESTADO DE COSTOS
Material directo
Mano de obra directa
Costos indirectos de Fabricación
Costo de produccion del periodo
(+) Invent. Inicial de trabajo en proceso
= Costo de produccion acumulada
(-) Invent. Final de trabajo en proceso
= Costo de producción terminada
(+) Invent. Inicial de productos terminadas
= Costo de producción disponible para la venta
(-) Invent. Final de productos terminadas
= Costo de produccion terminada y vendida
(+) costos de distribucion
Gastos De Administracion 3,500.00
Gastos De Ventas 2,200.00
= Costo total
(+) Utilidad 0.20 20
= Valor Venta
COSTO DE VENTAS - PRODUCT. TERMINADO

I INIC. P. TERMINADOS 17,500.00
COSTOS DE PRODUCCIÓN 56,800.00
I FINAL. P. TERMINADOS 22,000.00
C. VTA. PT 52,300.00
CARGAS INDCARGAS INCARGAS INCARGAS INDIRCARGAS IND

CARGAS IND
CARGAS IND
CASO 03

CTA 24 DIRECTO 100,000.00 50,000.00 25,000.00
10000/1000 CTA 25-26 INDIRECTO 80,000.00 48,000.00 20,000.00
MONO DE OBRA
DIRECTO 70,000.00 49,000.00 10,500.00
INDIRECTO 50,000.00 37,500.00 7,500.00
300,000.00
CIF
DEP 3,000.00 2,100.00 450.00
VIGILATE 1,000.00 700.00 150.00
COMBUST 1,200.00 840.00 180.00
HERRAMINET 800.00 560.00 120.00

C. PRODUC. 192,647.37 66,794.74
U. PROD 1,000.00 500.00
C. UNIT 192.65 133.59
U. P. H/HOMBRE 29.60 70.73
DATOS ADICIONALES:

FACTOR 0.45 0.23

FACTOR 0.31 0.23

FACTOR 0.39 0.29
AREA PRODUC
CARCATERISCAS:

ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00 UNIDADES
CALEFACCIÓN 2,000.00 26,300.00 3RO

TRABAJO
TAREA
80%
80%

CARGAS SOCIALES
9.0000% 1.8400% 8.3333% 8.3333%
DISEÑO 1,000.00 90.00 18.40 83.33 83.33
CORTE 1,500.00 135.00 27.60 125.00 125.00
DES 1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 1,500.00 135.00 27.60 125.00 125.00
10000 1,500.00 135.00 27.60 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 1,666.66 1,666.66

2600 20,000.00 1,666.66 1,666.66
17,400.00
RECONOCIMIENTO
60 20,000.00 62
40 3,600.00 40
42 23,600.00 41
COMPRA
24 MPD 70% 14,000.00 90 MPD
25 SUMIN 20% 4,000.00 91 MOD
26 ENV Y E 10% 2,000.00 92 CIF
61 20,000.00 79
61 10,000.00
24 50% 7,000.00
25 50% 2,000.00 90 MPD
26 50% 1,000.00 7,000.00
90 MPD 7,000.00
92 CIF 3,000.00
79 10,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE. 24 MPD
COSTO UNIT. 19.56 18.03 9.78 14,000.00
24 7,000.00
25 2,000.00
26 1,000.00 14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT

PROV 3
CIF
VALE DE SALI CIF
KARDEX
RPU FISICO
MERC RP VALORIZ.
MAT P
ASIG FAM
93
ONP
SIND
R NETA

PRO2 CORTE 520.00
PRO3 DES 1000 560.00
PRO4 COCI 520.00
PRO5
500.00
DATOS: 600.00
PRODUC 1 890
PRODUC 2 800
1690

800 800
850 860
1650
UPLAUPLAUPLA
PROCESO DE PRODUCCIÓN CASO PRACTICO Nro. 02
CASO 1
al mes de Junio del 2020 y le alcanza la siguiente CASO 2
II CASO 3
CASO I III
ESTADO DE RESULTADOS
May-20 Jun-20
5,000.00 5,000.00 + VENTAS. NETAS 69,600.00
40,000.00 46,000.00 - COSTO DE VTAS. 52,300.00
50,000.00 U. BRUTA 17,300.00
6000 +50% C 9,000.00
8,000.00 - G. ADMINITRACIÓN 3,500.00
4,800.00 - G. VENTAS 2,200.00
5,200.00 U. OPERATIVA 11,600.00
- I/ E FINANCIEROS 0.00
+ OTROS 0.00
U. A IMP. Y PART. 11,600.00
- IMPUESTO 0.2950 3,422.00
50,000.00 U. NETO 8,178.00
2,500.00
2,800.00
55,300.00
3,000.00
58,300.00
1,500.00
56,800.00
17,500.00
74,300.00
22,000.00
52,300.00
5,700.00
58,000.00
11,600.00
69,600.00
. TERMINADO
CARGAS IND
CARGAS IND
CARGAS IND
CARGAS INCARGAS IND
CARGAS IND
CARGAS INCARGAS IN
POR LAS COMPRAS

60.00
60.00
20,000.00 95,000.00 0.50 0.25 0.20 0.95 4,011.00
12,000.00 80,000.00 0.60 0.25 0.15 1.00 42.00
24.00
10,500.00 70,000.00 0.70 0.15 0.15 1.00 25.00
5,000.00 50,000.00 0.75 0.15 0.10 1.00 26.00
295,000.00 61.00
INGRESO A ALMACEN
450.00 3,000.00 0.70 0.15 0.15 1.00 61.00
150.00 1,000.00 0.70 0.15 0.15 1.00 24.00
180.00 1,200.00 0.70 0.15 0.15 1.00 25.00
120.00 800.00 0.70 0.15 0.15 1.00 26.00
3,157.89 10,000.00 0.00
51,557.89
73.65 90 MT. PRIMA DIRECTA 50,000.00 25,000.00 20,000.00 95,000.00
14.72 92 CIF 93,647.37 31,294.74 21,057.89 146,000.00
13.05 TOTAL COSTO 192,647.37 66,794.74 51,557.89 311,000.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00
0.46 1.00
120.00 380.00
0.32 1.00
92 CIF 28,486.00

MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
5,822.48 2DO

1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77

9.7222% 8.3333% 45.5621% 455.6212
97.22 83.33 1,455.62 1,455.62
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
0.00
1,944.44 1,666.66 0.00 29,112.42
1,944.44 1,666.66 0.00 26,944.42

29,112.42 34934.91
4,768.00 5,721.60
24,344.42 29213.31
PLLA
0.00
29,112.42
0.00
29,112.42
91 MOD
29,112.42
93 COSTO PROD.
7,000.00
29,112.42
3,000.00
39,112.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MAT. PRIMA

MP INDIR 25 PZ CIF
MP INDIR 26 L.

2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
R Q P O
CARGAS INCARGAS IND
CARGAS IND
CARGAS INCARGAS INCARGAS INCARGAS INCARGAS IN
OR LAS COMPRAS
100,000.00
20,000.00
CTA 24 MPD
141,600.00 II 0.00
100,000.00 CONSUMO 95,000.00 5,000.00
20,000.00 5,000.00
0.00 5,000.00
120,000.00 5,000.00
NGRESO A ALMACEN
175,000.00 90.00 95,000.00
95,000.00 91.00 0.00 CTA 24
80,000.00 92.00 80,000.00 100,000.00 95,000.00
0.00 79.00 175,000.00
ASIENTO DE PLLA
62.00 70,000.00 100,000.00 95,000.00
62.00 50,000.00 5,000.00
40.00 6,340.00
41.00 15,660.00
CTA 61
91.00 70,000.00 175,000.00 120,000.00
92.00 50,000.00
79.00 120,000.00
175,000.00 120,000.00
93.00 -55,000.00
90.00
91.00
92.00
19.7628458
LAMPA CARRETILLA
HORAS HORAS
UPLAUPLAUP
ING SAL SALDO

878,800.00 858,000.00 20,800.00
22,400.00
21,557.40

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
CARGAS INCARGAS INCARGAS INCARGAS INCARGAS INCARGAS CARGAS INCARGAS IN
CTA 25 CIF CTA 26

II 0.00 II
COMPRA 20,000.00 20,000.00 COMPRA
CONSUMO 80,000.00 -60,000.00 CONSUMO
-60,000.00
-60,000.00
-60,000.00

20,000.00 80,000.00 0.00 0.00 95,000.00
20,000.00 80,000.00 0.00 0.00 95,000.00

-60,000.00 0.00
CASO PRACTICO

90 MT. PRIMA DIRECTA 95,000.00 100,000.00 95,000.00
92 CIF 130,000.00 130,000.00 130,000.00
295,000.00 300,000.00 295,000.00
CARGAS INCARGAS INCARGAS INDIRECTAS DE FABRICACIÓN
CIF
0.00
0.00
0.00
0.00
0.00
0.00

95,000.00 0.00
70,000.00 70,000.00
95,000.00 70,000.00 70,000.00

0.00 0.00
CTA 92 CIF
80,000.00 80,000.00
50,000.00 50,000.00
130,000.00 130,000.00
0.00

MPD 95,000.00
MOD 70,000.00
CIF 80,000.00
CIF 50,000.00
295,000.00 0.00
295,000.00
PLAUPLAUPLA
UNIVERSIDAD PERUANA
CARGAS INDIRECTAS DE FABRICACIÓN - A
CASO 01 - 2- 3 - 4
COMPRAS /
SUMINISTRO 165,000.00 165,000.00
ENVASES 30,000.00 30,000.00
EMBALAJ 0.00 0.00
SUMINISTROS 60,000.00 5,000.00
MATERIAL DIRECTO 120,000.00 10,000.00
RM BRUTA SUPERVISOR DE PLANTA 4,000.00
ENVASES 5,000.00 1,000.00
EMBALAJ 8,000.00 2,000.00
SE PIDE:
CUADRO DE RESUMEN DE LOS ELEMENTOS DEL COSTO ESTADO DE COSTOS - COSTO DE PROD
MPD 360,000.00
MOD 88,800.00 MPD
CIF 285,000.00 MOD
SUM 220,000.00 CIF
DEP. MAQUIN. 6,000.00 I F PRO. PROC.
ENERG ELECTRICA 10,000.00 C. PRODUC.
COSTO DE PROD. 733,800.00 U. PRODUCID
C. UNIT. PROD

P1 P2 P3
MPD 360,000.00 0.5 0.40 0.10
MOD 88,800.00 0.32 0.52 0.16
CIF 285,000.00 0.49 0.37 0.14
U. PRODUCIDAS 5,000.00 4,000.00 3,000.00
U . PRO 5000 4000 3000
FACTOR 0.416666667 0.333333333 0.25
C. PRODUC. 733,800.00
U. PRO
C. UNIT. PRO #DIV/0!
COSTO DE SEGURO
20,000.00
CASO 03
MATERIALES TOTAL
50,000.00 25,000.00
10000/1000 MONO DE OBRA 48,000.00 20,000.00
DIRECTO 70,000.00
INDIRECTO 50,000.00
300,000.00 49,000.00 10,500.00
CIF 37,500.00 7,500.00
DEP 3,000.00
VIGILATE 1,000.00
COMBUST 1,200.00 2,100.00 450.00
HERRAMINET 800.00 700.00 150.00
840.00 180.00
ENEG ELECT. 10,000.00 560.00 120.00
C. PRODUC.
C. UNIT 192,647.37 66,794.74
U. PRODUCIDAS 1,000.00 500.00
U P H/MAQUINA 192.65 133.59
U. P. H/HOMBRE 30.08 69.74
28.90 69.79
UNIDADES PRODUCIDAS
FACTOR
1,000.00 500.00
0.45 0.23
HORAS MAQUINA
FACTOR
120.00 90.00
0.31 0.23
HORAS HOMBRE
FACTOR
150.00 110.00
0.39 0.29


ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
COLABORADO 4 1,000.00 162.947221
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00
IMPUESTO. 200.00

UNIDADES PRODICIDAS
TRABAJO
TAREA
80%
CARGAS SOCIALES
9.0000% 1.8400%
CORTE 1,500.00 135.00 27.60 8.3333% 8.3333%
DES 1,500.00 135.00 27.60 83.33 83.33
1,500.00 135.00 27.60 125.00 125.00
1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 2,000.00 180.00 36.80 125.00 125.00
10000 2,000.00 180.00 36.80 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 166.67 166.67
2600 20,000.00
17,400.00 1,666.66 1,666.66
60 20,000.00
40 3,600.00
42 23,600.00 62
COMPRA 40
24 MPD 70% 14,000.00 41
25 SUMIN 20% 4,000.00
26 ENV Y E 10% 2,000.00 90 MPD
61 20,000.00 91 MOD
61 10,000.00 79
24 50% 7,000.00
25 50% 2,000.00
26 50% 1,000.00
90 MPD 7,000.00 7,000.00
91 MOD 0.00
92 CIF 3,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE.
COSTO UNIT. 39.25 18.03 19.63
24 7,000.00 14,000.00
25 2,000.00
26 1,000.00
14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT


3 1 COMPRA FACT
AREA ALMACEMPD
CIF
VALE DE SALI CIF
MERC KARDEX
MAT P RPU FISICO
RP VALORIZ.
ASIG FAM
93
ONP
R NETA
CONTRATO ASISTENCIA
PRO1 DISEÑO
PRO3 DES R.B. VALOR
PRO4 COCI 520.00
PRO5 1000 560.00

DATOS: 500.00
600.00
PRODUCCIÓN 600.00
PRODUC 1
PRODUC 2 UNIDADES
890
800
800
850 3RO CASO
1650 800
860
UPLAUPLAUPLA
RECTAS DE FABRICACIÓN - ASIGNACIÓN - CAS0S CASO PRACTICO Nro. 02
SOLUCIÓN
PRODUCTO 1
MP DIRECTA MO DIRECT CS+BS=48% TOTAL
II 250,000.00 60,000.00 28,800.00 88,800.00
COMP 120,000.00
IF 10,000.00 MO INDIREC CS+BS=50% TOTAL
CONSUMO 360,000.00 6,000.00 3,000.00 9,000.00
CIF
SUMINIST ENVAS EMBALAJ
II 165,000.00 II 30,000.00 II 0.00
COMP 60,000.00 COMP 5,000.00 COMP 8,000.00
IF 5,000.00 IF 1,000.00 IF 2,000.00

V. NETAS
360,000.00 C. VTAS
88,800.00 U. BRUTA
285,000.00
733,800.00 G. ADM. 5,000.00
0.00 G. VTAS 4,500.00
0.00 U. OPERAT.
733,800.00 0.00
60,000.00 G. FINAN / IN F
12.23
TOTAL PRODU 1 PRODU 2 PRODU 3 TOTAL

1 180,000.00 144,000.00 36,000.00 360,000.00
1 28,416.00 46,176.00 14,208.00 88,800.00
1 139,650.00 105,450.00 39,900.00 285,000.00
348,066.00 295,626.00 90,108.00
12000 8,333.33 6,666.67 5,000.00 20,000.00 0.00
1
356,399.33 302,292.67 95,108.00
U. PROD. 5,000.00 4,000.00 3,000.00
C. U PRO. 71.28 75.57 31.70
RESPUESTA
1.00
RESPUESTA
2.00
POR LAS COMPRAS

60.00
60.00
20,000.00 95,000.00 0.50 0.25 0.20 0.95 4,011.00
12,000.00 80,000.00 0.60 0.25 0.15 1.00 42.00
24.00
10,500.00 70,000.00 0.70 0.15 0.15 1.00 25.00
5,000.00 50,000.00 0.75 0.15 0.10 1.00 26.00
295,000.00 61.00
INGRESO A ALMACEN
450.00 3,000.00 0.70 0.15 0.15 1.00 61.00
150.00 1,000.00 0.70 0.15 0.15 1.00 24.00
180.00 1,200.00 0.70 0.15 0.15 1.00 25.00
120.00 800.00 0.70 0.15 0.15 1.00 26.00
3,157.89 10,000.00 0.00
51,557.89
73.65 90 MT. PRIMA DIRECTA 50,000.00 25,000.00 20,000.00 95,000.00
14.72 92 CIF 93,647.37 31,294.74 21,057.89 146,000.00
13.05 TOTAL COSTO 192,647.37 66,794.74 51,557.89 311,000.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00
0.46 1.00
120.00 380.00
0.32 1.00

92 CIF 28,486.00

MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
655,788.88 2DO

1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77

9.7222% 8.3333% 16294.7221% 162947.2212
97.22 83.33 2,009.82 163,947.22
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,737.63
145.83 125.00 2,737.63
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 694.44
194.44 166.67 22,862.44
20,000.00
1,944.44 1,666.66 0.00 68,509.42
1,944.44 1,666.66 0.00 6,944.42

68,509.42 34934.91
4,768.00 5,721.60
4,344.42 29213.31
PLLA
0.00
68,509.42
0.00
68,509.42
91 MOD
68,509.42
93 COSTO PROD.
7,000.00
68,509.42
3,000.00
78,509.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MAT. PRIMA

MP INDIR 25 PZ CIF
MP INDIR 26 L.

2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
R Q P O
OR LAS COMPRAS
100,000.00
20,000.00
CTA 24
141,600.00 II 0.00
100,000.00 CONSUMO 95,000.00 5,000.00
20,000.00 5,000.00
0.00 5,000.00
120,000.00 5,000.00
NGRESO A ALMACEN
175,000.00 90.00 95,000.00
95,000.00 91.00 0.00 CTA 24
80,000.00 92.00 80,000.00 100,000.00 95,000.00
0.00 79.00 175,000.00
ASIENTO DE PLLA
62.00 70,000.00 100,000.00 95,000.00
62.00 50,000.00 5,000.00
40.00 6,340.00
41.00 15,660.00
CTA 61
91.00 70,000.00 175,000.00 120,000.00
92.00 50,000.00
79.00 120,000.00
175,000.00 120,000.00
93.00 -55,000.00
90.00
91.00
92.00
19.7628458
LAMPA CARRETILLA
HORAS HORAS
UPLAUPLAUP
ING SAL SALDO
878,800.00 858,000.00 20,800.00
22,400.00
21,557.40

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
CTA 25 CTA 26
II 0.00 II
COMPRA 20,000.00 20,000.00 COMPRA
CONSUMO 80,000.00 -60,000.00 CONSUMO
-60,000.00
-60,000.00
-60,000.00

20,000.00 80,000.00 0.00 0.00 95,000.00
20,000.00 80,000.00 0.00 0.00 95,000.00

-60,000.00 0.00
CASO PRACTICO

90 MT. PRIMA DIRECTA 95,000.00 100,000.00 95,000.00
92 CIF 130,000.00 130,000.00 130,000.00
295,000.00 300,000.00 295,000.00
0.00
0.00
0.00
0.00
0.00
0.00

95,000.00 0.00
70,000.00 70,000.00
95,000.00 70,000.00 70,000.00

0.00 0.00
CTA 92 CIF
80,000.00 80,000.00
50,000.00 50,000.00
130,000.00 130,000.00
0.00

MPD 95,000.00
MOD 70,000.00
CIF 80,000.00
CIF 50,000.00
295,000.00 0.00
295,000.00
PLAUPLAUPLA
UNIVERSIDAD PERUANA
CARGAS INDIRECTAS DE FABRICACIÓN - A
CASO 01 -2-3 -4
COMPRAS /
ENVASES 5,000.00
EMBALAJ 2,000.00
SUMINISTROS 90,000.00 10,000.00
ENVASES 2,000.00 1,000.00
EMBALAJ 2,000.00 1,000.00
SE PIDE:
MPD 210,000.00 210,000.00
MOD 145,000.00 145,000.00 MPD
CIF 565,000.00 565.00 MOD
SUM 530,000.00 CIF
U. PRO
C. UNIT. PROD

P1 P2 P3
MPD 210,000.00 0.5 0.40 0.10
MOD 145,000.00 0.32 0.52 0.16
CIF 565,000.00 0.49 0.37 0.14
U . PRO
H. HOMBRE 200 300 250
FACTOR 0.266666667 0.4 0.333333333
C. PRODUC. 920,000.00
U. PRO 50,000.00
C. UNIT. PRO 0.00
COSTO DE SEGURO
30,000.00
CASO 03
MATERIALES TOTAL
50,000.00 25,000.00
10000/1000 MONO DE OBRA 48,000.00 20,000.00
DIRECTO 70,000.00
INDIRECTO 50,000.00
300,000.00 49,000.00 10,500.00
CIF 37,500.00 7,500.00
DEP 3,000.00
VIGILATE 1,000.00
COMBUST 1,200.00 2,100.00 450.00
HERRAMINET 800.00 700.00 150.00
840.00 180.00
ENEG ELECT. 10,000.00 560.00 120.00
C. PRODUC.
C. UNIT 192,647.37 66,794.74
U. PRODUCIDAS 1,000.00 500.00
U P H/MAQUINA 192.65 133.59
U. P. H/HOMBRE 30.08 69.74
28.90 69.79
UNIDADES PRODUCIDAS
FACTOR
1,000.00 500.00
0.45 0.23
HORAS MAQUINA
FACTOR
120.00 90.00
0.31 0.23
HORAS HOMBRE
FACTOR
150.00 110.00
0.39 0.29


ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
COLABORADO 4 1,000.00 162.947221
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00
IMPUESTO. 200.00

UNIDADES PRODICIDAS
TRABAJO
TAREA
80%
CARGAS SOCIALES
9.0000% 1.8400%
CORTE 1,500.00 135.00 27.60 8.3333% 8.3333%
DES 1,500.00 135.00 27.60 83.33 83.33
1,500.00 135.00 27.60 125.00 125.00
1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 2,000.00 180.00 36.80 125.00 125.00
10000 2,000.00 180.00 36.80 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 166.67 166.67
2600 20,000.00
17,400.00 1,666.66 1,666.66
60 20,000.00
40 3,600.00
42 23,600.00 62
COMPRA 40
24 MPD 70% 14,000.00 41
25 SUMIN 20% 4,000.00
26 ENV Y E 10% 2,000.00 90 MPD
61 20,000.00 91 MOD
61 10,000.00 79
24 50% 7,000.00
25 50% 2,000.00
26 50% 1,000.00
90 MPD 7,000.00 7,000.00
91 MOD 0.00
92 CIF 3,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE.
COSTO UNIT. 39.25 18.03 19.63
24 7,000.00 14,000.00
25 2,000.00
26 1,000.00
14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT


3 1 COMPRA FACT
AREA ALMACEMPD
CIF
VALE DE SALI CIF
MERC KARDEX
MAT P RPU FISICO
RP VALORIZ.
ASIG FAM
93
ONP
R NETA
CONTRATO ASISTENCIA
PRO1 DISEÑO
PRO3 DES R.B. VALOR
PRO4 COCI 520.00
PRO5 1000 560.00

DATOS: 500.00
600.00
PRODUCCIÓN 600.00
PRODUC 1
PRODUC 2 UNIDADES
890
800
800
850 3RO CASO
1650 800
860
UPLAUPLAUPLA
RECTAS DE FABRICACIÓN - ASIGNACIÓN - CAS0S CASO PRACTICO Nro. 02
SOLUCIÓN
PRODUCTO 1
II 60,000.00 100,000.00 45,000.00 145,000.00
COMP 170,000.00
CONSUMO 210,000.00 10,000.00 4,000.00 14,000.00
CIF
II 450,000.00 II 5,000.00 II 2,000.00
COMP 90,000.00 COMP 2,000.00 COMP 2,000.00
IF 10,000.00 IF 1,000.00 IF 1,000.00

V. NETAS
210,000.00 C. VTAS
145,000.00 U. BRUTA
565,000.00
920,000.00 G. ADM. 6,000.00
0.00 G. VTAS 4,000.00
0.00 U. OPERAT.
920,000.00 0.00
50,000.00 G. FINAN / IN F
18.40
213,213.00
1 105,000.00 84,000.00 21,000.00 210,000.00
1 67,200.00 109,200.00 33,600.00 210,000.00
1 102,900.00 77,700.00 29,400.00 210,000.00
750 8,000.00 12,000.00 10,000.00 30,000.00

1
283,100.00 282,900.00 94,000.00
U. PROD. 1,000.00 1,500.00 2000
C. U PRO. 283.10 188.60 47.00
POR LAS COMPRAS

60.00
60.00
20,000.00 95,000.00 0.50 0.25 0.20 0.95 4,011.00
12,000.00 80,000.00 0.60 0.25 0.15 1.00 42.00
24.00
10,500.00 70,000.00 0.70 0.15 0.15 1.00 25.00
5,000.00 50,000.00 0.75 0.15 0.10 1.00 26.00
295,000.00 61.00
INGRESO A ALMACEN
450.00 3,000.00 0.70 0.15 0.15 1.00 61.00
150.00 1,000.00 0.70 0.15 0.15 1.00 24.00
180.00 1,200.00 0.70 0.15 0.15 1.00 25.00
120.00 800.00 0.70 0.15 0.15 1.00 26.00
3,157.89 10,000.00 0.00
51,557.89
73.65 90 MT. PRIMA DIRECTA 50,000.00 25,000.00 20,000.00 95,000.00
14.72 92 CIF 93,647.37 31,294.74 21,057.89 146,000.00
13.05 TOTAL COSTO 192,647.37 66,794.74 51,557.89 311,000.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00
0.46 1.00
120.00 380.00
0.32 1.00

92 CIF 28,486.00

MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
655,788.88 2DO

1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77

9.7222% 8.3333% 16294.7221% 162947.2212
97.22 83.33 2,009.82 163,947.22
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,737.63
145.83 125.00 2,737.63
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 694.44
194.44 166.67 22,862.44
20,000.00
1,944.44 1,666.66 0.00 68,509.42
1,944.44 1,666.66 0.00 6,944.42

68,509.42 34934.91
4,768.00 5,721.60
4,344.42 29213.31
PLLA
0.00
68,509.42
0.00
68,509.42
91 MOD
68,509.42
93 COSTO PROD.
7,000.00
68,509.42
3,000.00
78,509.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MAT. PRIMA

MP INDIR 25 PZ CIF
MP INDIR 26 L.

2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
R Q P O
OR LAS COMPRAS
100,000.00
20,000.00
CTA 24
141,600.00 II 0.00
100,000.00 CONSUMO 95,000.00 5,000.00
20,000.00 5,000.00
0.00 5,000.00
120,000.00 5,000.00
NGRESO A ALMACEN
175,000.00 90.00 95,000.00
95,000.00 91.00 0.00 CTA 24
80,000.00 92.00 80,000.00 100,000.00 95,000.00
0.00 79.00 175,000.00
ASIENTO DE PLLA
62.00 70,000.00 100,000.00 95,000.00
62.00 50,000.00 5,000.00
40.00 6,340.00
41.00 15,660.00
CTA 61
91.00 70,000.00 175,000.00 120,000.00
92.00 50,000.00
79.00 120,000.00
175,000.00 120,000.00
93.00 -55,000.00
90.00
91.00
92.00
19.7628458
LAMPA CARRETILLA
HORAS HORAS
UPLAUPLAUP
ING SAL SALDO
878,800.00 858,000.00 20,800.00
22,400.00
21,557.40

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
CTA 25 CTA 26
II 0.00 II
COMPRA 20,000.00 20,000.00 COMPRA
CONSUMO 80,000.00 -60,000.00 CONSUMO
-60,000.00
-60,000.00
-60,000.00

20,000.00 80,000.00 0.00 0.00 95,000.00
20,000.00 80,000.00 0.00 0.00 95,000.00

-60,000.00 0.00
CASO PRACTICO

90 MT. PRIMA DIRECTA 95,000.00 100,000.00 95,000.00
92 CIF 130,000.00 130,000.00 130,000.00
295,000.00 300,000.00 295,000.00
0.00
0.00
0.00
0.00
0.00
0.00

95,000.00 0.00
70,000.00 70,000.00
95,000.00 70,000.00 70,000.00

0.00 0.00
CTA 92 CIF
80,000.00 80,000.00
50,000.00 50,000.00
130,000.00 130,000.00
0.00

MPD 95,000.00
MOD 70,000.00
CIF 80,000.00
CIF 50,000.00
295,000.00 0.00
295,000.00
PLAUPLAUPLA
UNIVERSIDAD PERUANA
CARGAS INDIRECTAS DE FABRICACIÓN
CASO 03

CTA 24 DIRECTO 100,000.00 50,000.00 25,000.00
10000/1000 CTA 25-26 INDIRECTO 80,000.00 48,000.00 20,000.00
MONO DE OBRA
DIRECTO 70,000.00 49,000.00 10,500.00
INDIRECTO 50,000.00 37,500.00 7,500.00
300,000.00
CIF
DEP 3,000.00 2,100.00 450.00
VIGILATE 1,000.00 700.00 150.00
COMBUST 1,200.00 840.00 180.00
HERRAMINET 800.00 560.00 120.00

C. PRODUC. 192,647.37 66,794.74
U. PROD 1,000.00 500.00
C. UNIT 192.65 133.59
U. P. H/HOMBRE 29.60 70.73
DATOS ADICIONALES:

FACTOR 0.45 0.23

FACTOR 0.31 0.23

FACTOR 0.39 0.29
AREA PRODUC
CARCATERISCAS:

ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00 UNIDADES
CALEFACCIÓN 2,000.00 26,300.00 3RO

TRABAJO
TAREA
80%
80%

CARGAS SOCIALES
9.0000% 1.8400% 8.3333% 8.3333%
DISEÑO 1,000.00 90.00 18.40 83.33 83.33
CORTE 1,500.00 135.00 27.60 125.00 125.00
DES 1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 1,500.00 135.00 27.60 125.00 125.00
10000 1,500.00 135.00 27.60 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 1,666.66 1,666.66

2600 20,000.00 1,666.66 1,666.66
17,400.00
RECONOCIMIENTO
60 20,000.00 62
40 3,600.00 40
42 23,600.00 41
COMPRA
24 MPD 70% 14,000.00 90 MPD
25 SUMIN 20% 4,000.00 91 MOD
26 ENV Y E 10% 2,000.00 92 CIF
61 20,000.00 79
61 10,000.00
24 50% 7,000.00
25 50% 2,000.00 90 MPD
26 50% 1,000.00 7,000.00
90 MPD 7,000.00
92 CIF 3,000.00
79 10,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE. 24 MPD
COSTO UNIT. 19.56 18.03 9.78 14,000.00
24 7,000.00
25 2,000.00
26 1,000.00 14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT

PROV 3
CIF
VALE DE SALI CIF
KARDEX
RPU FISICO
MERC RP VALORIZ.
MAT P
ASIG FAM
93
ONP
SIND
R NETA

PRO2 CORTE 520.00
PRO3 DES 1000 560.00
PRO4 COCI 520.00
PRO5
500.00
DATOS: 600.00
PRODUC 1 890
PRODUC 2 800
1690

800 800
850 860
1650
UPLAUPLAUPLA
RECTAS DE FABRICACIÓN CASO PRACTICO Nro. 02
POR LAS COMPRAS

60.00
60.00
20,000.00 95,000.00 0.50 0.25 0.20 0.95 4,011.00
12,000.00 80,000.00 0.60 0.25 0.15 1.00 42.00
24.00
10,500.00 70,000.00 0.70 0.15 0.15 1.00 25.00
5,000.00 50,000.00 0.75 0.15 0.10 1.00 26.00
295,000.00 61.00
INGRESO A ALMACEN
450.00 3,000.00 0.70 0.15 0.15 1.00 61.00
150.00 1,000.00 0.70 0.15 0.15 1.00 24.00
180.00 1,200.00 0.70 0.15 0.15 1.00 25.00
120.00 800.00 0.70 0.15 0.15 1.00 26.00
3,157.89 10,000.00 0.00
51,557.89
73.65 90 MT. PRIMA DIRECTA 50,000.00 25,000.00 20,000.00 95,000.00
14.72 92 CIF 93,647.37 31,294.74 21,057.89 146,000.00
13.05 TOTAL COSTO 192,647.37 66,794.74 51,557.89 311,000.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00
0.46 1.00
120.00 380.00
0.32 1.00
92 CIF 28,486.00

MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
5,822.48 2DO
1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77

9.7222% 8.3333% 45.5621% 455.6212
97.22 83.33 1,455.62 1,455.62
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
0.00
1,944.44 1,666.66 0.00 29,112.42
1,944.44 1,666.66 0.00 26,944.42

29,112.42 34934.91
4,768.00 5,721.60
24,344.42 29213.31
PLLA
0.00
29,112.42
0.00
29,112.42
91 MOD
29,112.42
93 COSTO PROD.
7,000.00
29,112.42
3,000.00
39,112.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MAT. PRIMA

MP INDIR 25 PZ CIF
MP INDIR 26 L.

2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
R Q P O
OR LAS COMPRAS
100,000.00
20,000.00
CTA 24
141,600.00 II 0.00
100,000.00 CONSUMO 95,000.00 5,000.00
20,000.00 5,000.00
0.00 5,000.00
120,000.00 5,000.00
NGRESO A ALMACEN
175,000.00 90.00 95,000.00
95,000.00 91.00 0.00 CTA 24
80,000.00 92.00 80,000.00 100,000.00 95,000.00
0.00 79.00 175,000.00
ASIENTO DE PLLA
62.00 70,000.00 100,000.00 95,000.00
62.00 50,000.00 5,000.00
40.00 6,340.00
41.00 15,660.00
CTA 61
91.00 70,000.00 175,000.00 120,000.00
92.00 50,000.00
79.00 120,000.00
175,000.00 120,000.00
93.00 -55,000.00
90.00
91.00
92.00
19.7628458
LAMPA CARRETILLA
HORAS HORAS
UPLAUPLAUP
ING SAL SALDO
878,800.00 858,000.00 20,800.00
22,400.00
21,557.40

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
CTA 25 CTA 26
II 0.00 II
COMPRA 20,000.00 20,000.00 COMPRA
CONSUMO 80,000.00 -60,000.00 CONSUMO
-60,000.00
-60,000.00
-60,000.00

20,000.00 80,000.00 0.00 0.00 95,000.00
20,000.00 80,000.00 0.00 0.00 95,000.00

-60,000.00 0.00
CASO PRACTICO

90 MT. PRIMA DIRECTA 95,000.00 100,000.00 95,000.00
92 CIF 130,000.00 130,000.00 130,000.00
295,000.00 300,000.00 295,000.00
0.00
0.00
0.00
0.00
0.00
0.00

95,000.00 0.00
70,000.00 70,000.00
95,000.00 70,000.00 70,000.00

0.00 0.00
CTA 92 CIF
80,000.00 80,000.00
50,000.00 50,000.00
130,000.00 130,000.00
0.00

MPD 95,000.00
MOD 70,000.00
CIF 80,000.00
CIF 50,000.00
295,000.00 0.00
295,000.00
PLAUPLAUPLA
UNIVERSIDAD PERUANA
CASO 02

RESOLVER CONCTA 24 DIRECTO 60,000.00 P.A.MAT 27,000.00 24,000.00
DATOS DE. CTA 25-26 INDIRECTO 8,000.00 P.A.MAT 4,800.00 1,600.00
MPI
MOI MONO DE OBRA
CIF DIRECTO 75,000.00 60,000.00 7,500.00
CON LAS CTAS CONT INDIRECTO 10,000.00 7,500.00 1,500.00
DIGIT MAXIMO
CIF
DEP 6,000.00 4,200.00 900.00
VIGILATE 1,000.00 700.00 150.00
COMBUST 5,000.00 3,500.00 750.00
HERRAMINET 4,000.00 2,800.00 600.00

C. PRODUC. 113,657.89 39,315.79
U. PROD 1,000.00 500.00
C. UNIT 113.66 78.63
U. P. H/HOMBRE 29.60 70.73
DATOS ADICIONALES:

FACTOR 0.45 0.23

FACTOR 0.31 0.23

FACTOR 0.39 0.29
AREA PRODUC
CARCATERISCAS:

ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00 UNIDADES
CALEFACCIÓN 2,000.00 26,300.00 3RO

TRABAJO
TAREA
80%
80%

CARGAS SOCIALES
9.0000% 1.8400% 8.3333% 8.3333%
DISEÑO 1,000.00 90.00 18.40 83.33 83.33
CORTE 1,500.00 135.00 27.60 125.00 125.00
DES 1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 1,500.00 135.00 27.60 125.00 125.00
10000 1,500.00 135.00 27.60 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 1,666.66 1,666.66

2600 20,000.00 1,666.66 1,666.66
17,400.00
RECONOCIMIENTO
60 20,000.00 62
40 3,600.00 40
42 23,600.00 41
COMPRA
24 MPD 70% 14,000.00 90 MPD
25 SUMIN 20% 4,000.00 91 MOD
26 ENV Y E 10% 2,000.00 92 CIF
61 20,000.00 79
61 10,000.00
24 50% 7,000.00
25 50% 2,000.00 90 MPD
26 50% 1,000.00 7,000.00
90 MPD 7,000.00
92 CIF 3,000.00
79 10,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE. 24 MPD
COSTO UNIT. 19.56 18.03 9.78 14,000.00
24 7,000.00
25 2,000.00
26 1,000.00 14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT

PROV 3
CIF
VALE DE SALI CIF
KARDEX
RPU FISICO
MERC RP VALORIZ.
MAT P
ASIG FAM
93
ONP
SIND
R NETA

PRO2 CORTE 520.00
PRO3 DES 1000 560.00
PRO4 COCI 520.00
PRO5
500.00
DATOS: 600.00
PRODUC 1 890
PRODUC 2 800
1690

800 800
850 860
1650
UPLAUPLAUPLA
PRODUCT 3 COMPROB. FACTOR FACTOR FACTOR COMP. ASIENTOS CONTABLES - REC

9,000.00 60,000.00 0.45 0.40 0.15 1.00 602.00
1,600.00 8,000.00 0.60 0.20 0.20 1.00 40,111.00
42.00
7,500.00 75,000.00 0.80 0.10 0.10 1.00 24.00

1,000.00 10,000.00 0.75 0.15 0.10 1.00 61.00
61.00
900.00 6,000.00 0.70 0.15 0.15 1.00 24.00
150.00 1,000.00 0.70 0.15 0.15 1.00
750.00 5,000.00 0.70 0.15 0.15 1.00 90.00
600.00 4,000.00 0.70 0.15 0.15 1.00 79.00
2,526.32 8,000.00 0.00

24,026.32
34.32 90 MT. PRIMA DIRECTA 27,000.00 24,000.00 9,000.00 60,000.00
14.72 92 CIF 26,657.89 7,815.79 7,526.32 42,000.00
13.05 TOTAL COSTO 113,657.89 39,315.79 24,026.32 177,000.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00 SALDO EN ALMACEN

0.46 1.00
120.00 380.00
0.32 1.00
92 CIF 28,486.00

MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
5,822.48 2DO
1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77

9.7222% 8.3333% 45.5621% 455.6212
97.22 83.33 1,455.62 1,455.62
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
0.00
1,944.44 1,666.66 0.00 29,112.42
1,944.44 1,666.66 0.00 26,944.42

29,112.42 34934.91
4,768.00 5,721.60
24,344.42 29213.31
PLLA
0.00
29,112.42
0.00
29,112.42
91 MOD
29,112.42
93 COSTO PROD.
7,000.00
29,112.42
3,000.00
39,112.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MAT. PRIMA

MP INDIR 25 PZ CIF
MP INDIR 26 L.

2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
R Q P O
SIENTOS CONTABLES - RECONOCIMIENTO / MED. - MPD II MT 0

60,000.00 COMP MP 60,000.00
10,800.00 IF MT 0.00
70,800.00 CONSUMO 60,000.00
CONTABLE DESC. ING D SAL H SALDO
60,000.00 II 0.00
60,000.00 COMPRAS 60,000.00 60,000.00
ALMACEN - INGRESO CONSUMO 60,000.00 0.00
60,000.00 0.00
60,000.00 0.00
ALMACEN - EGRESO
60,000.00
60,000.00
DES - ACUMUL A PROD.
90 MPD 91 MOD 92 CIF 93 COST FABRICAC.

60,000.00 60,000.00 67,050.00 67,050.00 30,000.00 49,620.00 60,000.00
14,900.00 67,050.00
4,720.00 49,620.00
60,000.00 60,000.00 67,050.00 67,050.00 49,620.00 49,620.00 176,670.00
0.00 0.00 0.00
24 MP 61 VAR EXIS 79 CCACC

60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
30,000.00 67,050.00
60,000.00 60,000.00 90,000.00 60,000.00 30,000.00
ALDO EN ALMACEN 0.00 -30,000.00 14,900.00
4,720.00
25 SUM 26 EN V Y EMB 79 CCACC

20,000.00 20,000.00 10,000.00 10,000.00 0.00
0.00
20,000.00 20,000.00 10,000.00 10,000.00 0.00 0.00
0.00 0.00
19.7628458
LAMPA CARRETILLA
HORAS HORAS
ING SAL SALDO
878,800.00 858,000.00 20,800.00
22,400.00
21,557.40

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
DATOS PLLA 45,000.00 CARG + B S 49% 13% NETO
45,000.00 22,050.00 67,050.00 5,850.00 39,150.00
ASIENTOS CONTABLES - RECONOCIMIENTO / MED. - MOD
62.00 67,050.00
40.00 27,900.00
41.00 39,150.00
CONTABLE
91.00 67,050.00
79.00 67,050.00
ASIENTOS CONTABLES - RECONOCIMIENTO / MED. - CIF

603.00 SUMINIST 20,000.00
604.00 ENV Y EMB 10,000.00
40,111.00 5,400.00
42.00 35,400.00
CONTABLE CTA 25
25.00 SUMINIST 20,000.00 DESC. ING D SAL H
26.00 ENV Y EMB 10,000.00 II
61.00 30,000.00 COMPRAS 20,000.00
ALMACEN - INGRESO CONSUMO 20,000.00
61.00 30,000.00
25.00 20,000.00
26.00 10,000.00
ALMACEN - EGRESO
92.00 30,000.00 CTA 26
79.00 30,000.00 DESC. ING D SAL H
DES - ACUMUL A PROD. II
COMPRAS 10,000.00
ASIENTOS CONTABLES - RECONOCIMIENTO / MED. - CCONSUMO 10,000.00
62.00 14,900.00
40.00 6,200.00
41.00 8,700.00
CONTABLE
92.00 14,900.00
79.00 14,900.00
63.00 1,000.00
64.00 1,000.00
65 1,000.00
68 1,000.00
40111 720.00
42 4,720.00
ASIG CIF
92.00 4,720.00
79 4,720.00
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUP
SALDO
0.00
20,000.00
0.00
0.00
0.00
SALDO
0.00
10,000.00
0.00
0.00
0.00
UPLAUPLAUPUPLAUPLAUPLA
UNIVERSIDAD PERUANA
CASO 02

CTA 24 DIRECTO 40,000.00 20,000.00 12,000.00
CTA 25-26 INDIRECTO 10,000.00 6,000.00 2,000.00
MONO DE OBRA
DIRECTO 10,000.00 8,000.00 1,000.00
INDIRECTO 2,000.00 1,500.00 300.00
CIF
DEP 2,000.00 1,400.00 300.00
VIGILATE 500.00 350.00 75.00
COMBUST 600.00 420.00 90.00
HERRAMINET 1,000.00 700.00 150.00

C. PRODUC. 41,527.89 18,230.79
U. PROD 1,000.00 500.00
C. UNIT 41.53 36.46
U. P. H/HOMBRE 29.60 70.73
DATOS ADICIONALES:

FACTOR 0.45 0.23

FACTOR 0.31 0.23

FACTOR 0.39 0.29
AREA PRODUC
CARCATERISCAS:

ANGULO 24
TEE 24
BISAGRA 24
PINTURA 25 5,000.00
GRASA 25 3,000.00
REMACHE 25 2,500.00
CLAVO CTO 25 1,500.00
CINTA AISLA 25 500.00 17,000.00
CARTON 26 300.00
PLAS EMBALA 26 150.00 450.00
MARTILLO 33/68 100.00
DISCO CORTE33/68 120.00 300.00
TOTAL 17,750.00
MAT MAQ 1,000.00

DEP 500.00
AMORT 800.00
ALQ 1,500.00
AGUA 50.00
LUZ 10,000.00
SEG 250.00 UNIDADES
CALEFACCIÓN 2,000.00 26,300.00 3RO

TRABAJO
TAREA
80%
80%

CARGAS SOCIALES
9.0000% 1.8400% 8.3333% 8.3333%
DISEÑO 1,000.00 90.00 18.40 83.33 83.33
CORTE 1,500.00 135.00 27.60 125.00 125.00
DES 1,500.00 135.00 27.60 125.00 125.00
0.5000 1,500.00 135.00 27.60 125.00 125.00
1 1,500.00 135.00 27.60 125.00 125.00
1.5000 1,500.00 135.00 27.60 125.00 125.00
10000 1,500.00 135.00 27.60 125.00 125.00
15000 2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
2,000.00 180.00 36.80 166.67 166.67
C. CALID. 2,000.00 180.00 36.80 166.67 166.67
ONP / AFP 20,000.00 1,800.00 368.00 1,666.66 1,666.66

2600 20,000.00 1,666.66 1,666.66
17,400.00
RECONOCIMIENTO
60 20,000.00 62
40 3,600.00 40
42 23,600.00 41
COMPRA
24 MPD 70% 14,000.00 90 MPD
25 SUMIN 20% 4,000.00 91 MOD
26 ENV Y E 10% 2,000.00 92 CIF
61 20,000.00 79
61 10,000.00
24 50% 7,000.00
25 50% 2,000.00 90 MPD
26 50% 1,000.00 7,000.00
90 MPD 7,000.00
92 CIF 3,000.00
79 10,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE. 24 MPD
COSTO UNIT. 19.56 18.03 9.78 14,000.00
24 7,000.00
25 2,000.00
26 1,000.00 14,000.00
SALDO
26 ENV. Y EMB.
2,000.00
2,000.00
TRANSP
GRT

PROV 3
CIF
VALE DE SALI CIF
KARDEX
RPU FISICO
MERC RP VALORIZ.
MAT P
ASIG FAM
93
ONP
SIND
R NETA

PRO2 CORTE 520.00
PRO3 DES 1000 560.00
PRO4 COCI 520.00
PRO5
500.00
DATOS: 600.00
PRODUC 1 890
PRODUC 2 800
1690

800 800
850 860
1650
UPLAUPLAUPLA
PRODUCT 3 COMPROB. FACTOR

8,000.00 40,000.00 0.50 0.30 0.20 1.00
2,000.00 10,000.00 0.60 0.20 0.20 1.00
MPD
1,000.00 10,000.00 0.80 0.10 0.10 1.00 90.00
200.00 2,000.00 0.75 0.15 0.10 1.00 40,000.00
300.00 2,000.00 0.70 0.15 0.15 1.00

75.00 500.00 0.70 0.15 0.15 1.00
90.00 600.00 0.70 0.15 0.15 1.00
150.00 1,000.00 0.70 0.15 0.15 1.00
2,526.32 8,000.00 0.00

14,341.32
20.49 90 MT. PRIMA DIRECTA 20,000.00 12,000.00 8,000.00 40,000.00
14.72 92 CIF 13,527.89 5,230.79 5,341.32 24,100.00
13.05 TOTAL COSTO 41,527.89 18,230.79 14,341.32 74,100.00
41,527.89 18,230.79 14,341.32 74,100.00
TOTAL
700.00 2,200.00
0.32 1.00
180.00 390.00
0.46 1.00
120.00 380.00
0.32 1.00
92 CIF 28,486.00

MO DIRECTA 10,000.00 15,000.00 V. MERC 13.00
CIF 28,486.00 -0.87
MP IND 6,000.00
MO IND 4,736.00
CIF 17,750.00
TOTAL 55,486.00
1RO
5,822.48 2DO
1.00 2.00 3.00 4.00 5.00 15.00
5.00 10.00 14.00 15.00 2.00 46.00
FCAT 0.11 0.22 0.30 0.33 0.04 1.00
% 10.87 21.74 30.43 32.61 4.35 100.00
1,086.96 2,173.91 3,043.48 3,260.87 434.78 10,000.00
208.00 48.00 160.00 30.00 60.00 506.00

4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
FCAT 0.41 0.09 0.32 0.06 0.12 1.00
% 41.11 9.49 31.62 5.93 11.86 100.00
4,110.67 948.62 3,162.06 592.89 1,185.77 10,000.00
4,110.67 948.62 3,162.06 592.89 1,185.77

9.7222% 8.3333% 45.5621% 455.6212
97.22 83.33 1,455.62 1,455.62
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
145.83 125.00 2,183.43
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
194.44 166.67 2,911.24
0.00
1,944.44 1,666.66 0.00 29,112.42
1,944.44 1,666.66 0.00 26,944.42

29,112.42 34934.91
4,768.00 5,721.60
24,344.42 29213.31
PLLA
0.00
29,112.42
0.00
29,112.42
91 MOD
29,112.42
93 COSTO PROD.
7,000.00
29,112.42
3,000.00
39,112.42
25 SUMINIST
7,000.00 4,000.00 2,000.00 3200
7,000.00 4,000.00 2,000.00

7,000.00 2,000.00 800
1,000.00 1400
1,000.00
1,000.00 600
AREA DE
PRODUC
SOLICITUD DE
MAT. PRIMA

MP INDIR 25 PZ CIF
MP INDIR 26 L.

2000 3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
990,000.00 VENTAS
VENTAS
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00
PRODC2 800.00 1,690.00 560.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00

0.00
890.00 890.00 520.00
800.00 1,690.00 560.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
R Q P O
MOD VIF COSTO PRODUC

91.00 92.00 93.00
40,000.00 10,000.00 10,000.00 24,100.00 24,100.00 40,000.00
10,000.00
24,100.00
74,100.00
CTA
CTA
CTA
19.7628458
UPLAUPLAUPUPLAUPLAUPLA UPLAUPLAUPLA UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
LAMPA CARRETILLA
HORAS HORAS
UPLAUPLAUPUPLAUPLAUPLA UPLAUPLAUPLA UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
ING SAL SALDO
878,800.00 858,000.00 20,800.00
22,400.00
21,557.40

0.00
462,800.00 462,800.00
448,000.00 910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00

0.00
462,800.00 462,800.00
448,000.00 910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
UPLAUPLAUPUPLAUPLAUPLA UPLAUPLAUPLA UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
PLAUPLAUPLA
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUP
PLAUPLAUPLA
UPLAUPLAUPLA
UNIVERSIDAD PERUANA LOS ANDES
TALLER VII: APLICACIÓN DE COSTOS I 2020-I
CONT ASIST CUADR DIST REM B. PAGO
TAREO

CARGAS SOCIALES BENEFICIOS SOCIALES
CARGO REMUNER. ESSALUD SCRT GRAT JULIO GRAT DIC CTS
9.0000% 1.8400% 8.3333% 8.3333% 9.7222%
DISEÑO 2,000.00 180.00 36.80 166.67 166.67 194.44
CORTE 2,000.00 180.00 36.80 166.67 166.67 194.44
DES 2,000.00 180.00 36.80 166.67 166.67 194.44
2,000.00 180.00 36.80 166.67 166.67 194.44
2,000.00 180.00 36.80 166.67 166.67 194.44

2,000.00 180.00 36.80 166.67 166.67 194.44
2,000.00 180.00 36.80 166.67 166.67 194.44
2,000.00 180.00 36.80 166.67 166.67 194.44
2,000.00 180.00 36.80 166.67 166.67 194.44
2,000.00 180.00 36.80 166.67 166.67 194.44
2,000.00 180.00 36.80 166.67 166.67 194.44
C. CALID. 2,000.00 180.00 36.80 166.67 166.67 194.44
ONP / AFP 24,000.00 2,160.00 441.60 1,999.99 1,999.99 2,333.33

3120 24,000.00 1,999.99 1,999.99 2,333.33
20,880.00
TRABAJO RECONOCIMIENTO
60 20,000.00 62
40 3,600.00 40
42 23,600.00 41
COMPRA PLLA
24 MPD 70% 14,000.00 90 MPD
25 SUMIN 20% 4,000.00 91 MOD
26 ENV Y E 10% 2,000.00 92 CIF
61 20,000.00 79
INGRESO ALM MATERIALES DESTINO DE PLLA - PRUDC
TAREA 61 10,000.00
80% 24 50% 7,000.00
80% 25 50% 2,000.00 90 MPD
80% 26 50% 1,000.00 7,000.00
90 MPD 7,000.00
91 MOD 0.00
92 CIF 3,000.00
79 10,000.00
92 CIF
3,000.00
UNID. PROD 2,000.00
SE PIDE. 24 MPD
COSTO UNIT. 22.47 18.03 11.23 14,000.00 7,000.00
24 7,000.00
25 2,000.00
26 1,000.00 14,000.00 7,000.00
SALDO 7,000.00
26 ENV. Y EMB.
2,000.00 1,000.00
2,000.00 1,000.00
1,000.00
TRANSP
GRT
UPLAUPLAUPL UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLUPLAUPLAUPLUPLAUPLAUPLA

PROV 3
GANADOR AREA ALMACEMPD MP DIREC
CIF MP INDIR
VALE DE SALI CIF MP INDIR
KARDEX
RPU FISICO
MERC RP VALORIZ.
MAT P
ASIG FAM COMIS
93 2000
ONP
SIND
R NETA

PRO2 CORTE 520.00
PRO3 DES 1000 560.00
PRO4 COCI 520.00 878,800.00
PRO5
500.00
DATOS: 600.00 990,000.00
PRODUC 1 890
PRODUC 2 800
1690

800 800
850 860
1650
LOS ANDES UNIVERSIDAD P
Prof: CARLOS SAMUEL BORJA MUCHA TALLER VII: APLICACIÓN DE COSTOS I
CTA CONTABLE
62
40
41
O DE OBRA DIRECTA
NEFICIOS SOCIALES TOTAL HORAS CADA PICO
VACACIONES HORA HORAS
8.3333% 45.562122222000%
166.67 2,911.24
166.67 2,911.24
166.67 2,911.24 P
166.67 2,911.24 R
166.67 2,911.24 Q
166.67 2,911.24
166.67 2,911.24
166.67 2,911.24
166.67 2,911.24
166.67 2,911.24
166.67 2,911.24
166.67 2,911.24
0.00
1,999.99 0.00 34,934.91
1,999.99 0.00 32,333.31

34,934.91 34934.91
5,721.60 5,721.60
29,213.31 29213.31
0.00
34,934.91
0.00
34,934.91
ESTINO DE PLLA - PRUDC
91 MOD
34,934.91
93 COSTO PROD.
7,000.00
34,934.91
3,000.00
44,934.91
25 SUMINIST
4,000.00 2,000.00 3200
4,000.00 2,000.00
2,000.00 800
1400
600
AREA DE
PRODUC
SOLICITUD DE
MATERIALES UPLAUPLAUPLA UPLAUPLAUPLA UPLAUPLAUPUPLAUPLAUPUPLAUPLAUP
MAT. PRIMA

MANO DE O DIRECTA
PARTE AUXILIAR DE MATERCIF
24 TM - KILOS MO IND
25 PZ CIF
26 L.
TOTAL CARGAS S. DETALLE

3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
SALDO FINAL DE PROD TERMINADO
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
VENTAS
VENTAS UNIDADES VALOR ING
VENTAS 878,800.00
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
DESCRIP INGRESO SALIDA SALDO C. UNIT. INGRESO
II 0.00
PRODC1 890.00 890.00 520.00 462,800.00
PRODC2 800.00 1,690.00 560.00 448,000.00
700.00 990.00 520.00
VENTAS 190.00 800.00 520.00
VENTAS 660.00 140.00 560.00
1,690.00 1,550.00
INGRESO SALIDA SALDO C. UNIT. INGRESO

0.00
890.00 890.00 520.00 462,800.00
800.00 1,690.00 560.00 448,000.00
538.93
700.00 990.00 538.93
850.00 140.00 538.93
1,690.00 1,550.00
3,380.00 3,100.00
2020-I Prof: CARLOS SAMUEL BORJA MUCHA TALLER VII: APLICACIÓN DE COSTOS I
LAMPA CARRETILLA
HORAS HORAS
0 0
0 0
#VALUE! 0
#VALUE! 0
#VALUE! 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
SAL SALDO
858,000.00 20,800.00
22,400.00
21,557.40
SALIDA SALDO
0.00
462,800.00
910,800.00
364,000.00 546,800.00
98,800.00 448,000.00
369,600.00 78,400.00
SALIDA SALDO
0.00
462,800.00
910,800.00
377,254.44 533,545.56 3.44

458,094.67 75,450.89 4.17
LICACIÓN DE COSTOS I 2020-I Prof: CARLOS SAMUEL BORJA MUCHA
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
TALLER VII: APLICACIÓN DE COSTOS I 2020-I Prof: CARLOS SAMUEL BORJA MU
rof: CARLOS SAMUEL BORJA MUCHA
CONT ASIST CUADR DIST REM B. PAGO
TAREO
P
R
Q
FAB CALZADOS CUADRO DE DISTRIBUCIÓN DE REMUNERACIONES
CARGAS SOCIALES BENEFICIOS SOCIALES
CARGO REMUNER. ESSALUD SCRT GRAT JULIO GRAT DIC CTS
9% 1.84%
DISEÑO 1,000.00 90.00 18.40 83.33 83.33 97.22
CORTE
DES
C. CALID.
ONP 1,000.00 90.00 18.40 83.33 83.33 97.22

130 1,000.00 83.33 83.33 97.22
90.00 18.40
TRABAJO RECONOCIMIENTO
MATERIA PRIMA DIRECTA
60 15,000.00 62
40 2,700.00 40
42 17,700.00 41
COMPRA PLLA
24 80% 12,000.00 90 MPD
25 10% 1,500.00 91 MOD
26 10% 1,500.00 92 CIF
61 15,000.00 79
INGRESO ALM MATERIALES DESTINO DE PLLA - PRUDC
61 13,500.00
24 100% 12,000.00
25 100% 1,500.00 90 MPD
26 100% 1,500.00 12,000.00
SALIDA DE ALM MATERIALES
90 MPD 12,000.00 1350
91 MOD 0.00
92 CIF 3,000.00
79 15,000.00
92 CIF
3,000.00
UNID. PROD 1500

COSTO UNIT. 10.970415
24 MPD
12,000.00 12,000.00
12,000.00 12,000.00
SALDO 0.00
UPLAUPLAUPUPLAUPLAUP
TRANSP
GRT
UPLAUPLAUPL UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA


PROV 3
GANADOR AREA ALMACMPD MP DIREC
CIF MP INDIR
VALE DE SALICIF MP INDIR
KARDEX
RPU FISICO
MERC RP VALORIZ.
MAT P
ASIG FAM COMIS
93 2000
ONP
SIND
R NETA

PRO2 CORTE 520.00
PRO3 DES 1000 560.00
PRO4 COCI 520.00 878,800.00
PRO5
500.00
DATOS: 600.00 990,000.00
PRODUC 1 890
PRODUC 2 800
1690

800 800
850 860
1650
NA LOS ANDES UNIVERSIDAD PERUANA L
CTA CONTABLE
62
40
41
ENEFICIOS SOCIALES TOTAL HORAS CADA PICO LAMPA

VACACIONES HORA HORAS HORAS
10.840%
83.33 1,455.62
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
83.33 0.00 1,455.62
83.33 1,347.22
108.40

1,455.62 621
2,409.40 627
1,217.22 628
0.00
1,455.62
1,455.62
ESTINO DE PLLA - PRUDC
91 MOD
1,455.62
93 COSTO PROD.
12,000.00
1,455.62
3,000.00
16,455.62
NULO
UPLAUPLAUPUPLAUPLAUPLA
AREA DE
PRODUC
SOLICITUD DE
MATERIALES UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUP
MAT. PRIMA
MANO DE O DIRECTA
PARTE AUXILIAR DE MATERCIF
24 TM - KILOS MO IND
25 PZ CIF
26 L.
TOTAL CARGAS S. DETALLE

3,093.00 1000 2 2000
200.00 500 1.5 750
402.09 200.00 1.80 360
50.00 TOTAL 3,110.00
2,840.91
PREGUNTA
SALDO FINAL DE PROD TERMINADO
BENEF. SOCIALES
METOD. PROMEDIO
DESCRIP
II
PRODC1
PRODC2
VENTAS
VENTAS UNIDADES VALOR ING SAL
VENTAS 878,800.00 858,000.00
140.00 78,400.00
140.00 75,450.89
METOD. PROMEDIO
DESCRIP INGRESO SALIDA SALDO C. UNIT. INGRESO SALIDA
II 0.00
PRODC1 890.00 890.00 520.00 462,800.00
PRODC2 800.00 1,690.00 560.00 448,000.00
700.00 990.00 520.00 364,000.00
VENTAS 190.00 800.00 520.00 98,800.00
VENTAS 660.00 140.00 560.00 369,600.00
1,690.00 1,550.00
INGRESO SALIDA SALDO C. UNIT. INGRESO SALIDA
0.00
890.00 890.00 520.00 462,800.00
800.00 1,690.00 560.00 448,000.00
538.93
700.00 990.00 538.93 377,254.44
850.00 140.00 538.93 458,094.67
1,690.00 1,550.00
3,380.00 3,100.00
SIDAD PERUANA LOS ANDES
CARRETILLA
HORAS
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
SALDO
20,800.00
22,400.00
21,557.40
SALDO
0.00
462,800.00
910,800.00
546,800.00
448,000.00
78,400.00
SALDO
0.00
462,800.00
910,800.00
533,545.56 3.44
75,450.89 4.17
2020-I Prof: CARLOS SAMUEL BORJA MUCHA TALLER VII: APLICACIÓN DE COST
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
ALLER VII: APLICACIÓN DE COSTOS I 2020-I Prof: CARLOS SAMUEL BORJA MUCHA
AMUEL BORJA MUCHA
P
R
Q
UPLAUPLAUPL UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUP

COTIZ CDO. COMP. ORDEN DE PROV PROV TRANSP
3 1 COMPRA FACT GRR GRT
PROV 3
GANADOR AREA ALMACEN
VALE DE SALIDA
KARDEX
RPU FISICO
MERC RP VALORIZ.
MAT P MERC + SERV.
PROD TERMIN.
MPD MP DIREC
CIF MP INDIR
CIF MP INDIR

PRO1 DISEÑO R.B. ASIG FAM COMIS
PRO2 CORTE
PRO3 DES 1000 93 2000
PRO4 COCI
PRO5 ONP
PRO6 CONTROL CALID - LECHO SIND
R NETA
DATOS:
PRODUCCIÓN UNIDADES VALOR

PRODUC 1 890 520.00
PRODUC 2 800 560.00
1690 520.00 878,800.00

800 800 500.00
850 860 600.00
1650 600.00 990,000.00
NA LOS ANDES UNIVERSIDAD PERUANA L
ELEMENTO DEL COSTO
MAT PRIM. DIRECTA 2,000.00

AREA DE MANO DE O DIRECTA
PRODUC CIF
MP IND 1110
SOLICITUD DE MO IND
MATERIALES CIF
MAT. PRIMA
SUMINIST
PROCESO
PARTE AUXILIAR DE MATERIALES DETALLE

CTA CONT. U.M. CANT VALOR UNIT. TOTAL
24 TM - KILOS 1000 2 2000
25 PZ 500 1.5 750
26 L. 200.00 1.80 360
TOTAL 3,110.00
TOTAL CARGAS S. BENEF. SOCIALES

REM ESSAL+SCTR GRAT (JUL-DIC) + VAC + CTS
3,093.00
200.00
402.09
50.00
2,840.91
PREGUNTA
SALDO FINAL DE PROD TERMINADO UNIDADES VALOR ING SAL
878,800.00 858,000.00
METOD. 1 RA ENT 1RA SALIDA 140.00 78,400.00
METOD. PROMEDIO 140.00 75,450.89
II 0.00
PRODC1 890.00 890.00 520.00 462,800.00
PRODC2 800.00 1,690.00 560.00 448,000.00
VENTAS 700.00 990.00 520.00 364,000.00
VENTAS 190.00 800.00 520.00 98,800.00
VENTAS 660.00 140.00 560.00 369,600.00
1,690.00 1,550.00
METOD. PROMEDIO
II 0.00
PRODC1 890.00 890.00 520.00 462,800.00
PRODC2 800.00 1,690.00 560.00 448,000.00
538.93
VENTAS 700.00 990.00 538.93 377,254.44
VENTAS 850.00 140.00 538.93 458,094.67
1,690.00 1,550.00
3,380.00 3,100.00
SIDAD PERUANA LOS ANDES
SALDO
20,800.00
22,400.00
21,557.40
SALDO
0.00
462,800.00
910,800.00
546,800.00
448,000.00
78,400.00
SALDO
0.00
462,800.00
910,800.00
533,545.56 3.44
75,450.89 4.17
2020-I Prof: CARLOS SAMUEL BORJA MUCHA TALLER VII: APLICACIÓN DE COST
UPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPUPLAUPLAUPLA
ALLER VII: APLICACIÓN DE COSTOS I 2020-I Prof: CARLOS SAMUEL BORJA MUCHA
AMUEL BORJA MUCHA
TIENEN QUE ESTUDIAR DOC FUENTE
ELEMENTO DEL COSTO RECONOCIMIENTO
MAT. PERIMA 602

DIRECTO 8,000.00
INDIRECTO
MANO DE OBRA 62
DIRECTO 4,500.00
INDIRECTO
ÑL,
CIF
DEP 2,000.00 68
SUP. 1,000.00 62
VIG 900.00 63
MP IND 2,000.00
MO IND 500.00
TOTAL
MEDICION COSTO PRIMO MP DIRECT MO DIRECT
8,000.00 4,500.00
8,000.00 12,500.00
COSTO DE CONVERSION MOD CIF

4,500.00 6,400.00
4,500.00 10,900.00
2,000.00
1,000.00
900.00
2,000.00
500.00
18,900.00
ESATDO DE COSTOS EST. DE RESULTADOS
MPD 8,000.00 VTAS ++++++++ 28,350.00

MOD 4,500.00 C. VTAS ------ 18,900.00
CIF 6,400.00 U. BRUTA 9,450.00
TOTAL 18,900.00 II P PROC
U. PROD 1,000.00 IF P. PRO G. ADN 2,000.00
C U. 18.90 G. VTAS 1,000.00
U AI 6,450.00
IMP 1,902.75
U EJERC 4,547.25
COSTO DE VTAS
SIS COT POR ORD SIS COT POR PROCESOS
II PROD. TERM 0.00 0.00
PRODUCIDO 18,900.00
IF PROD. TERM 0.00
C VTAS 18,900.00
GANACIA 0.50 9,450.00

TIENEN QUE ESTUDIAR DOC FUENTE
ELEMENTO DEL COSTO RECONOCIMIENTO
MAT. PERIMA 602

DIRECTO 8,000.00
INDIRECTO
MANO DE OBRA 62
DIRECTO 4,500.00
INDIRECTO
ÑL,
CIF
DEP 2,000.00 68
SUP. 1,000.00 62
VIG 900.00 63
MP IND 2,000.00
MO IND 500.00
TOTAL
MEDICION COSTO PRIMO MP DIRECT MO DIRECT
8,000.00 4,500.00
8,000.00 12,500.00
COSTO DE CONVERSION MOD CIF

4,500.00 6,400.00
4,500.00 10,900.00
2,000.00
1,000.00
900.00
2,000.00
500.00
18,900.00
ESATDO DE COSTOS EST. DE RESULTADOS
MPD 8,000.00 VTAS ++++++++ 28,350.00

MOD 4,500.00 C. VTAS ------ 18,900.00
CIF 6,400.00 U. BRUTA 9,450.00
TOTAL 18,900.00 II P PROC
U. PROD 1,000.00 IF P. PRO G. ADN 2,000.00
C U. 18.90 G. VTAS 1,000.00
U AI 6,450.00
IMP 1,902.75
U EJERC 4,547.25
COSTO DE VTAS
SIS COT POR ORD SIS COT POR PROCESOS
II PROD. TERM 0.00 0.00
PRODUCIDO 18,900.00
IF PROD. TERM 0.00
C VTAS 18,900.00
GANACIA 0.50 9,450.00

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UNIVERSIDAD PERUANA

FACULTAD DE CIENCIAS ADMINISTRA

SEMANA_07_ COSTOS POR ORDENES

LOS ESTADOS DE RESULTADOS

La Empresa Espera Obtener 35% De Utilidades Sobre El Costo Total.

COSTO DE VENTAS - PRODUCT. TERMINADO

I INIC. P. TERMINADOS 17,500.00

MATERIALES TOTAL PRODUCT 1 PRODUCT 2

DISTRIB - PROR-ASIGNAC. ENEG ELECT. 10,000.00 3,947.37 2,894.74

UNIDADES PRODUCIDAS 1,000.00 500.00

HORAS MAQUINA 120.00 90.00

HORAS HOMBRE 150.00 110.00

LA EMPRESA QU ES LO QUE FABRICAC - PRODUCCIÓN

MANO DE OBRA INDIRECTA

UPLAUPLAUPL COLABORADO 4 1,000.00 0.455621 455.62 1,455.62

OTROS CARGAS INDIRECT

MAT MAQ 1,000.00

BASE DE DISTRIBICIÓN - ASIGNACIÓN - PRORRATEO

FAB CALZADOS CUADRO DE DISTRIBUCIÓN DE REMUNERACIONES - MANO DE OBRA DIRECTA

ONP / AFP 20,000.00 1,800.00 368.00 1,666.66 1,666.66

UNID. PROD 2,000.00

1RA SEMANA SERVICIOS INDUSTRIAL

2DA SEMANA DOC. FUENTE.

COTIZ CDO. COMP. ORDEN DE PROV PROV MERC + SERV.

CONTRATO ASISTENCIA CUADRO DE REMUNERAC - TALEO

VENTAS 1ER CASO 3RO CASO

CTA 24 CTA 25 SUMIN CTA 26

6,000.00 5,500.00 2,000.00 1,000.00 1,500.00 800.00

CTA 50 CTA 60 CTA 40111

0.00 0.00 5,000.00 5,000.00 1,656.00 1,656.00

0.00 0.00 5,000.00 5,000.00 1,656.00 1,656.00

CTA 42 CTA 61 CTA 90 MPD

0.00 0.00 7,300.00 7,300.00 5,500.00 5,500.00

CTA 79 CTA 62 CTA 40 PLLA

0.00 0.00 0.00 0.00 0.00 0.00

SEMANA_06_ SEMANA_06_ SEMANA_06_SEMANA_06SEMANA_06_SEMANA_06_ SEMANA_06SEMANA_06

POR LAS COMPRAS

902 ENV Y EMB. 90 MT. PRIMA DIRECTA 12,000.00

CASO UNID PROD. 4000

DEP 1 DEP 2 DEP 3 DEP 4 DEP 5 TOTAL

208.00 48.00 160.00 30.00 60.00 506.00

ES - MANO DE OBRA DIRECTA

MANO DE OBRA DIRECTA

7,000.00 4,000.00 2,000.00

PROCESO MAT PRIM. DIRECTA 2,000.00

COMIS TOTAL CARGAS S. DETALLE

INGRESO SALIDA SALDO C. UNIT.

MANO DE OBRA DIRECTA

NGRESO ALMACEN SALIDA ALMACEN / IP ACUMULAC MPD

CTA 41 CTA 92 CIF 91.00

0.00 0.00 13,798.75 13,798.75

0.00 0.00 13,798.75 13,798.75

4,200.00 4,200.00 52,147.88 52,147.88

TA 90 MPD CTA 91 MOD

32,849.13 32,849.13 0.00 0.00

CTA 23 PROD. EN PROC.

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

INGRESO SALIDA SALDO

INGRESO SALIDA SALDO

377,254.44 533,545.56 3.44

32,849.13 92.00 7,798.75 92 1,800.00

CTA 25 CIF CTA 26