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KRAFT
EL EXCESO DE 11,100 SOBRE 11,040 SON UNIDADES TERMINADAS DEL PERIODO ANTERIOR RETENIDAS.
AL NO TENER COSTOS DE ESTAS, POR UNIFORMIDAD MANTIENE LOS MISMOS COSTOS DE AHORA.
ENTONCES REALMENTE EN EL PERIODO SE FABRICÓ 10,500 - 60 = 10,440
PT 6000 927.96
PP 1000 154.66
1,082.62
1) SITUACION INICIAL
CONCEPTO (UNIDS)-KG
INV.INIC PROD.PROCESO -
RECIBIDAS 6,000
AGREGADAS (LECHE) 2,600
AGREGADAS (AZUCAR) 3,000
REDUCCION 10% -560
TOTAL 11,040
P.NORMAL1
P.NORMAL2
PT
PP
UNIDADES RETENIDAS AL FINAL PASAN A EMPAQUE(SU COSTO ES UNIFORME CON EL PRESENTE PERIODO)
(UNIDS)-KG C.UNIT.D2 C.UNIT.D3 C.UNIT.FINAL C.TOTAL.FINAL
60 10.34 0.10 S/.10.44 S/.626.12
1) SITUACION INICIAL
CONCEPTO (UNIDS)-KG
INV.INIC PROD.PROCESO 1,000 (100,50)
COMENZADAS 6,000
TOTAL 7,000
P.AVERIADO LO AJUSTO A PT
P.NORMAL2 SE ASIGNA A PT
PT
PP
1) SITUACION INICIAL
CONCEPTO (UNIDS)-KG
INV.INIC PROD.PROCESO 600
RECIBIDAS 5,500
AGREGADAS 4,200
AGREGADAS
REDUCCION 10% -420
TOTAL 9,880
HABIAN DE ENERO 440 PT RETENIDOS, LOS CUALES NO INGRESAN AL COSTEO
SE PIERDE EL 10% DE LOS PT SIN ENVASAR, ES DECIR DE LOS 680 PT RETENIDOS RESTANTES 68 DE ELLOS
FUERON AVERIADOS DE FORMA NORMAL, COMO UN TIPO DE PERDIDA NORMAL.
LOS 680 PT SON HALLADOS POR DIFERENCIAS.
P.NORMAL1
P.NORMAL2
PT
PP
RIOR RETENIDAS.
DE AHORA.
DS EQUIVALENTES-KG.
C.CONVERS
6,000
-
500
-
48
252
540
7,340
ENERO
COSTOS ASIGNADOS COSTOS
C.CONVERS TOTALES
S/.60,326.98 S/.90,326.98
- -
S/.5,027.25 S/.10,027.25
- -
S/.482.62 S/.1,082.62
S/.2,533.73 S/.3,933.73
S/.5,429.43 S/.8,429.43
S/.73,800.00 S/.113,800.00
ENERO
ENERO
COSTOS ASIGNADOS COSTOS AJUSTES AJUSTES C.TOTAL C.TOTAL
C.CONVERS TOTALES P.NORMAL 1 P.NORMAL 2 AJUSTADO UNIT.AJUST
S/.60,326.98 S/.90,326.98 S/.927.96 S/.3,933.73 S/.95,188.66 S/.15.86
S/.0.00 S/.0.00 S/.0.00
S/.5,027.25 S/.10,027.25 S/.154.66 S/.10,181.91
S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00
S/.0.00 S/.0.00
S/.5,429.43 S/.8,429.43 S/.8,429.43
S/.70,783.65 S/.108,783.65 S/.1,082.62 S/.3,933.73 S/.113,800.00 S/.15.86
ONCES LOS 60
N 10,440 PT
UCRO EN EL COSTEO.
UNIDS EQUIVALENTES-KG.
C.CONVER-P2 UNIDS.P1
10,000 10,000
440 440
420 600
- -
- -
- -
- -
10,860 11,040
ENERO
COSTOS ASIGNADOS COSTOS
P1 MPD C.CONVERS TOTALES
S/.86,221.62 S/.9,673.91 S/.7,458.56 S/.103,354.09
S/.3,793.75 S/.425.65 S/.328.18 S/.4,547.58
S/.5,173.30 S/.580.43 S/.313.26 S/.6,066.99
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.95,188.66 S/.10,680.00 S/.8,100.00 S/.113,968.66
ENERO
COSTOS ASIGNADOS COSTOS AJUSTES AJUSTES
P1 MPD C.CONVERS TOTALES P.NORMAL 1 P.NORMAL 2
S/.86,221.62 S/.9,673.91 S/.7,458.56 S/.103,354.09 S/.0.00 S/.0.00
S/.3,793.75 S/.425.65 S/.328.18 S/.4,547.58
S/.5,173.30 S/.580.43 S/.313.26 S/.6,066.99 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.95,188.66 S/.10,680.00 S/.8,100.00 S/.113,968.66 S/.0.00 S/.0.00
PRESENTE PERIODO)
COSTO UNITARIO FINAL S/.10.44
CHOCOLATE LIGHT-ENERO
DS EQUIVALENTES-KG.
C.CONVERS
5,500
200
450
-
-
270
90
6,510
FEBRERO
COSTOS ASIGNADOS COSTOS
C.CONVERS TOTALES
S/.66,344.07 S/.93,965.58
S/.2,412.51 S/.3,416.93
S/.5,428.15 S/.9,948.04
- -
- -
S/.3,256.89 S/.4,763.52
S/.1,085.63 S/.1,587.84
S/.78,527.25 S/.113,681.91
FEBRERO
COSTOS ASIGNADOS COSTOS AJUSTES AJUSTES C.TOTAL C.TOTAL
C.CONVERS TOTALES P.AVERIADO P.NORMAL 2 AJUSTADO UNIT.AJUST
S/.66,344.07 S/.93,965.58 S/.3,416.93 S/.4,763.52 S/.102,146.03 S/.18.57
S/.0.00 -
S/.5,428.15 S/.9,948.04 S/.9,948.04
- - -
- - -
- -
S/.1,085.63 S/.1,587.84 S/.1,587.84
S/.72,857.85 S/.105,501.46 S/.3,416.93 S/.4,763.52 S/.113,681.91 S/.18.57201
TANTES 68 DE ELLOS
UNIDS EQUIVALENTES-KG.
C.CONVER-P2 UNIDS.P1
8,000 8,000
612 612
960 1,200
68 68
- -
- -
- -
9,640 9,880
FEBRERO
COSTOS ASIGNADOS COSTOS
P1 MPD C.CONVERS TOTALES
S/.86,898.24 S/.5,733.15 S/.6,567.02 S/.99,198.41
S/.6,647.72 S/.438.59 S/.502.38 S/.7,588.68
S/.13,034.74 S/.859.97 S/.788.04 S/.14,682.75
S/.738.64 S/.48.73 S/.55.82 S/.843.19
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.107,319.33 S/.7,080.43 S/.7,913.26 S/.122,313.02
FEBRERO
COSTOS ASIGNADOS COSTOS AJUSTES AJUSTES
P1 MPD C.CONVERS TOTALES P.AVERIADO P.NORMAL 2
S/.86,898.24 S/.5,733.15 S/.6,567.02 S/.99,198.41 S/.843.19 S/.0.00
S/.6,647.72 S/.438.59 S/.502.38 S/.7,588.68
S/.13,034.74 S/.859.97 S/.788.04 S/.14,682.75 S/.0.00
S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.0.00 S/.0.00 S/.0.00 S/.0.00
S/.106,580.69 S/.7,031.70 S/.7,857.44 S/.121,469.84 S/.843.19 S/.0.00