1.-se consume MP por 120,250.

00 75% directo 25% indirecto

la MP directa se distribuyo 90,187.50 40% orden 1 35% orden 2 25%

2.- la nomina se distribuye 67,890.00 23% admon 21% ventas 56%

3.-se consume MO por 38,018.40 85% directa 15% indirecto

la MO directa se distribuyo 32,315.64 36% orden 1 34% orden 2 30%

4.-la depreciación anual es mob y eq eq trans maq y eq

5.-se pagan otros GI con cheque por

6.-se calculan los factores unidades orden 1 121 orden 2

y se realizan los prorrateos

MPI 30,062.50 0.3333 ORDEN MP MO

TMPD 90,187.50 0.33 0.18
1 36,075.00 11,633.63
MOI 5,702.76 0.1765 1 12,025.00 2,052.99
TMOD 32,315.64
2 31,565.63 10,987.32
GI-DEP 816.67 0.0067 2 10,521.88 1,938.94
TCP 122,503.14
3 22,546.88 9,694.69
OGI 6,700.00 0.0547 3 7,515.63 1,710.83
TCP 122,503.14
 1
90,187.50 30,062.50 MP ORD 1 36,075.00
orden 3 36,075.00 31,565.63 22,546.88 MP ORD 2 31,565.63
MP ORD 3 22,546.88
producc 15,614.70 14,256.90 38,018.40 MP IND 30,062.50
ALM MP 120,250.00
32,315.64 5,702.76 2
orden 3 11,633.63 10,987.32 9,694.69 G ADM 15,614.70
G VTA 14,256.90
5,100.00 7,300.00 9,800.00 C PROD 38,018.40
425.00 608.33 816.67 BCO 67,890.00
3
6,700.00 MO ORD 1 11,633.63
MO ORD 2 10,987.32
99 orden 3 85 MO ORD 3 9,694.69
MO IND 5,702.76
C PROD 38,018.40
GI-DEP OTRO GI SUMA 4 1
0.0067 0.0547 G AD-DEP 425.00 3
47,708.63 47,708.63 G VTA-DEP 608.33 6
318.05 2,609.30 17,005.35 G IND-DEP 816.67
DEP. A MOB 425.00
42,552.94 42,552.94 DEP. A ET 608.33 1
283.68 2,327.33 15,071.82 DEP. A MAQ 816.67 3
3 5 6
32,241.57 32,241.57 3 OG IND 6,700.00
214.94 1,763.37 11,204.76 3 BCOS 6,700.00
3 6 1
3 GI ORD 1 17,005.35 3
3 GI ORD 2 15,071.82 6
GI ORD 3 11,204.76
5 MP IND 30,062.50
5 MO IND 5,702.76
G IND-DEP 816.67
6 OG IND 6,700.00
6 7
6 ALM PR TER 165,785.07
6 OP 1 64,713.98
OP 2 57,624.76
OP 3 43,446.33
7.-se dtermina los costos unitarios de cada orden

ORDEN 1 unid C.U.

36,075.00
11,633.63
17,005.35 64,713.98 121 534.83

ORDEN 2
31,565.63
10,987.32
15,071.82 57,624.76 99 582.07

ORDEN 3
22,546.88
9,694.69
11,204.76 43,446.33 85 511.13

165,785.07
1.-se consume MP por 93,794.00 74% directo 26% indirecto 69,407.56 24,386.44
la MP directa se distribuyo 69,407.56 38% orden 1 36% orden 2 26% orden 3 26,374.87 24,986.72 18,045.97 1 ORD 1
1 ORD 2
2.- la nomina se distribuye 73,369.00 19% admon 20% ventas 61% producc 13,940.11 14,673.80 44,755.09 1 ORD 3
1 G IND
3.-la depreciación anual es mob y eq eq trans maq y eq 7,520.00 8,652.00 10,258.00 1 ALM MP

4.-la MO se distribuye 44,755.09 87% directa 13% indirecto 38,936.93 5,818.16 2 G ADM
38,936.93 37% orden 1 32% orden 2 31% orden 3 14,406.66 12,459.82 12,070.45 2 G VTA
5.-se paga GI con cheque por 7,530.00 2 CP-MO
2 BCO
6.-se realizan los prorrateos unidades 128 orden 1 102 orden 2 88 orden 3
se terminan las ordenes 3 G AD-DEP
MPI 24,386.44 0.3514 3 G VTA-DEP
ORDEN 1 unid C.U. TMPD 69,407.56 3 G IND-DEP
1.00 26,374.87 3 DEP. A MOB
4.00 14,406.66 TMOI 5,818.16 0.1494 3 DEP. A ET
6.00 14,575.67 55,357.21 128 432.48 TMOD 38,936.93 3 DEP. A MAQ

ORDEN 2 TDI 854.83 0.0079 4 ORD 1

1.00 24,986.72 TCP 108,344.49 4 ORD 2
4.00 12,459.82 4 ORD 3
6.00 13,538.94 50,985.47 102 499.86 TOGI 7,530.00 0.0695 4 G IND
TCP 108,344.49 4 CP-MO
ORDEN 3
1.00 18,045.97 ORDEN MP MO GI-DEP OTRO GI SUMA 5 G IND
4.00 12,070.45 0.35 0.15 0.0079 0.0695 5 BCOS
6.00 10,474.83 40,591.24 88 461.26 26,374.87 14,406.66 40,781.54 40,781.54
1 9,266.85 2,152.72 321.76 2,834.34 14,575.67 6 ORD 1
GTOS IND DE FAB 6 ORD 2
1.00 24,386.44 24,986.72 12,459.82 37,446.54 37,446.54 6 ORD 3
3.00 854.83 2 8,779.12 1,861.81 295.45 2,602.55 13,538.94 6 G IND
4.00 5,818.16
5.00 7,530.00 18,045.97 12,070.45 30,116.41 30,116.41 ALMACEN DE PT
6.00 38,589.44 3 6,340.47 1,803.63 237.62 2,093.11 10,474.83 55,357.21
50,985.47
40,591.24
146,933.92
 26,374.87
24,986.72
18,045.97 69,407.56
24,386.44
93,794.00

13,940.11
14,673.80
44,755.09
73,369.00

626.67
721.00
854.83
626.67
721.00
854.83

14,406.66
12,459.82
12,070.45 38,936.93
5,818.16
44,755.09

7,530.00
7,530.00

14,575.67
13,538.94
10,474.83
38,589.44

PT
 caso 4
1.-se consume MP por 117,987.00 80% directo 20% indirecto 94,389.60 23,597.40
la MP directa se distribuyo 94,389.60 33% orden 1 31% orden 2 36% orden 3 31,148.57 29,260.78 33,980.26 1 ORD 1
1 ORD 2
2.- la nomina se distribuye 92,561.00 16% admon 17% ventas 67% producc 14,809.76 15,735.37 62,015.87 1 ORD 3
1 G IND
3.-la MO se distribuye 62,015.87 89% directa 11% indirecto 55,194.12 6,821.75 1 ALM MP
55,194.12 32% orden 1 33% orden 2 35% orden 3 17,662.12 18,214.06 19,317.94
2 G ADM
4.-la depreciación anual es mob y eq eq trans maq y eq 86,041.00 9,468.00 8,639.00 2 G VTA
7,170.08 789.00 719.92 2 CP-MO
5.-se paga GI por 10,987.00 2 BCO

6.-se realizan los prorrateos unidades orden 1 155 orden 2 117 orden 3 111 3 ORD 1
se terminan las ordenes 3 ORD 2
MPI 23,597.40 0.2500 faltan los facores 3 ORD 3
ORDEN 1 unid C.U. TMPD 94,389.60 3 G IND
1.00 31,148.57 3 CP-MO
3.00 17,662.12 MOI 6,821.75 0.1236
6.00 13,790.19 62,600.87 155 403.88 TMOI 55,194.12 4 G AD-DEP
4 G VTA-DEP
ORDEN 2 Gastos Ind. Dep 719.92 0.0048 4 G IND-DEP
1.00 29,260.78 TCP 149,583.72 4 DEP. A MOB
3.00 18,214.06 4 DEP. A ET
6.00 13,281.91 60,756.74 117 519.29 Otros gastos Ind 10,987.00 0.0735 4 DEP. A MAQ
TCP 149,583.72
ORDEN 3 5 G IND
1.00 33,980.26 ORDEN MP MO GI-DEP OTRO GI SUMA 5 BCOS
3.00 19,317.94 0.25 0.12 0.0048 0.0735
6.00 15,053.97 68,352.17 111 615.79 31,148.57 17,662.12 48,810.69 48,810.69 6 ORD 1
1 7,787.14 2,182.96 234.92 3,585.17 13,790.19 6 ORD 2
GTOS IND DE FAB 6 ORD 3
1.00 23,597.40 29,260.78 18,214.06 47,474.84 47,474.84 6 G IND
3.00 6,821.75 2 7,315.19 2,251.18 228.49 3,487.05 13,281.91
4.00 719.92 ALMACEN DE PT
5.00 10,987.00 33,980.26 19,317.94 53,298.20 53,298.20 62,600.87
6.00 42,126.06 3 8,495.06 2,387.61 256.51 3,914.78 15,053.97 60,756.74
68,352.17
termonamos este comenzaremos el otro mañan 12 de nov 191,709.79
 31,148.57
29,260.78
33,980.26 94,389.60
23,597.40
117,987.00

14,809.76
15,735.37
62,015.87
92,561.00

17,662.12
18,214.06
19,317.94 55,194.12
6,821.75
62,015.87

7,170.08
789.00
719.92
7,170.08
789.00
719.92

10,987.00
10,987.00

13,790.19
13,281.91
15,053.97
42,126.06

PT
 CASO 5
1.-se consume MP por 130,600.00 90% directo 10% indirecto 117,540.00 13,060.00
la MP directa se distribuyo 117,540.00 30% orden 1 50% orden 2 20% orden 3 35,262.00 58,770.00 23,508.00 1 ORD 1
1 ORD 2
2.- la nomina se distribuye 90,500.00 25% admon 20% ventas 55% producc 22,625.00 18,100.00 49,775.00 1 ORD 3
1 G IND
3.-la MO se distribuye 49,775.00 90% directa 10% indirecto 44,797.50 4,977.50 1 ALM MP
44,797.50 30% orden 1 45% orden 2 25% orden 3 13,439.25 20,158.88 11,199.38
2 G ADM
4.-la depreciación anual es mob y eq eq trans maq y eq 9,576.00 10,661.00 15,897.00 2 G VTA
798.00 888.42 1,324.75 2 CP-MO
5.-se paga GI por 12,500.00 2 BCO

6.-se realizan los prorrateos unidades orden 1 160 orden 2 155 orden 3 110 3 ORD 1
se terminan las ordenes 3 ORD 2
TMPI 13,060.00 0.1111 3 ORD 3
ORDEN 1 unid C.U. TMPD 117,540.00 3 G IND
1.00 35,262.00 3 CP-MO
3.00 13,439.25 TMOI 4,977.50 0.1111
6.00 9,558.68 58,259.93 160 364.12 TMOD 44,797.50 4 G AD-DEP
4 G VTA-DEP
ORDEN 2 TDI 1,324.75 0.0082 4 G IND-DEP
1.00 58,770.00 TCP 162,337.50 4 DEP. A MOB
3.00 20,158.88 4 DEP. A ET
6.00 15,491.50 94,420.38 155 609.16 TOGI 12,500.00 0.0770 4 DEP. A MAQ
TCP 162,337.50
ORDEN 3 5 G IND
1.00 23,508.00 ORDEN MP MO GI-DEP OTRO GI SUMA 5 BCOS
3.00 11,199.38 0.11 0.11 0.0082 0.0770
6.00 6,812.07 41,519.45 110 377.45 35,262.00 13,439.25 48,701.25 48,701.25 6 ORD 1
1 3,918.00 1,493.25 397.43 3,750.00 9,558.68 6 ORD 2
GTOS IND DE FAB 6 ORD 3
1.00 13,060.00 58,770.00 20,158.88 78,928.88 78,928.88 6 G IND
3.00 4,977.50 2 6,530.00 2,239.88 644.10 6,077.53 15,491.50
4.00 1,324.75 ALMACEN DE PT
5.00 12,500.00 23,508.00 11,199.38 34,707.38 34,707.38 58,259.93
6.00 31,862.25 3 2,612.00 1,244.38 283.23 2,672.47 6,812.07 94,420.38
41,519.45
solo faltó el costo unitario 194,199.75

PREGUNTAR SI CUENTAN CON INTERNET Y UN BUEN DISPOSITIVO

DECIRLES DE LA EXPOSICION DE LOS TEMAS:COSTO ESTANDAR Y COSTO POR ORDENES A PARTIR DEL MARTES
VER CONTABILIDAD EL VIERNES
 35,262.00
58,770.00
23,508.00 117,540.00
13,060.00
130,600.00

22,625.00
18,100.00
49,775.00
90,500.00

13,439.25
20,158.88
11,199.38 44,797.50
4,977.50
49,775.00

798.00
888.42
1,324.75
798.00
888.42
1,324.75

12,500.00
12,500.00

9,558.68
15,491.50
6,812.07
31,862.25

PT