CURSO: COSTOS Y PRESUPUESTOS

Semana 2 Virtual

KARDEX
COSTO DE MATERIAS PRIMAS

KARDEX
COSTO DE MATERIAS PRIMAS
MÉTODO PEPS
ENTRADA SALIDA SALDO
FECHA OPERACIÓN
Cant. Costo Unit Total Cant. Costo Unit Total Cant. Costo Unit Total

30-Jun stock inicial 50.00 S/. 5.00 S/. 250.00

1-Jul Salida de MP 10.00 S/. 5.00 S/. 50.00 40.00 S/. 5.00 S/. 200.00
3-Jul ingreso de MP 50 S/. 5.50 S/. 275.00 50.00 5.50 275.00
5-Jul Salida de Mp 10.00 5.00 50.00 30.00 S/. 5.00 S/. 150.00
50.00 5.50 275.00
15-Jul ingreso de mp 40 S/. 4.24 S/. 169.49 30.00 5.00 150.00
 50.00 5.50 275.00
40.00 4.24 169.49
16-Jul ingreso de MP 20 S/. 3.50 S/. 70.00 20.00 3.50 70.00
28-Jul Salida de MP 30.00 S/. 5.00 S/. 150.00 50.00 5.50 275.00
40.00 4.24 169.49
20.00 3.50 70.00

110 S/. 514.49 S/. 250.00 S/. 514.49

COSTO MP S/.
Saldo Inicial de Materia Prima S/. 250.00
Compras de Materia Prima S/. 514.49
Saldo Final Materia Prima(-) -S/. 514.49
CONSUMO MP S/. 250.00 costo de material directo