CASO 1 : PRODUCCIONES S.

A (PEPS)

DEPARTAMENTO A (FEBRERO 2019)

Informe Fisico de Cantidades

Sit Inicial Sit Final

IIPP 10,000(100,60) PT =
Unidad Recib = 112,500 IFPP =
122,500

Produccion Equivalente

MD
Unidad Terminad Transfer 100,000
(-) IIPP(100% Terminada) -10,000
(+) Cant Requer p/complet IIPP -------
IFPP 22,500
112,500

Cunit Fabr MD = 45000/112500 = 0.40

Cunit Fabr CC = 33400/101875 = 0.32785

0.72785

PT = 106,818.15
IFPP = 11,581.84

DEPARTAMENTO B ( FEBRERO 2019)

Informe Fisico de Cantidades
 Sit Inicial Sit Final

IIPP = 5,000(100,70) PT =
Unidad Recib = 100,000 IFPP =

105,000

Produccion Equivalente

DA MD
Unidad Terminad Transfer 80,000 80,000
IIPP(100% Terminada) -5,000 -5,000
Cant Requer p/complet IIPP ------- -------
IFPP 25,000 25,000

100,000 100,000

Cunit Fabr DPTO AN = 106,818.2/100,000 = 1.06818

Cunit Fabr MD = 33,500/100,000 = 0.33500

Cunit Fabr CC = 31,050/86,500 = 0.35896

1.76214

PT = 182,698.94
IFPP = 38,669.15
 100,000 IIPP MD = 25,000
22,500(100,35) CC = 15,000
122,500

CC
100,000
-10,000
4,000
7,875
101,875
 80,000
25,000(100,40)

105,000

IIPP CA = 10,000
MD = 20,000
CC = 20,000
50,000
CC
80,000
-5,000
1,500
10,000

86,500