BANCOS ALM. MAT.

PRIMAS
A) $28,000.00 $14,700.00 A) 21,000.00 25,200.00
1,260.00 1) 5,600.00
8,400.00
26,600.00 25,200.00
28,000.00 24,360.00 1,400.00
3,640.00

EQUIPO DE REPARTO CUENTAS POR PAGAR

A) 12,000.00 9) 8,400.00 16,800.00 (A

8,400.00

PRODUCCION PR PROCESO
CARGOS INDIRECTOS O.P 01-01.199X
2) 4,200.00 7,000.00 (7 2) 7,900.00 13,750.00 (7A
4) 1,400.00 4) 3,100.00
5) 140.00 7) 2,750.00
6) 1,260.00
13,750.00 13,750.00
7,000.00 7,000.00 0.00
0.00

MANO DE OBRA DEP. ACUM. MAQ.

3) 8,400.00 8,400.00 140.00 (5

0.00

COSTOS DE VENTA
8A) 47,600.00

Diego Vega Vargas

Realizado por.
 ALM. ART. TERM. MAQ. EQUI. FABRIL
A) 12,600.00 47,600.00 A) 16000.00
7A) 35,000.00
16000.00
47,600.00 47,600.00
0

CAPITAL SOCIAL UTILIDAD ACUM.

68,000.00 (A 3,920.00 (A

PRODUCCION PR PROCESO
O.P 01-02-199X GASTOS ADMON.
2) 13,100.00 21,250.00 (7A 3) 2,800.00
4) 3,900.00
7) 4,250.00

21,250.00 21,250.00
0.00

DEP. ACUM CLIENTES

200.00 (5 8) 70,000.00

Vega Vargas
alizado por.
 DEPRECIACION ACUM.
1,680.00 Cedula de d

concepto

G.I MAQ Y EQU. FABRILES

G.V EQUIPO DE REPARTO

MATERIA PRIMA DIRECTA

PROVEEDORES FACTOR DE APLICACIÓN
5,600.00 (1 COSTO MPI
COSTO MPD
O.P BASE M.P.D

O.P 1
O.P 2

TOTAL

GASTOS DE VENTA MANO DE OBRA DIRECTA

3) 3,500.00 FACTOR DE APLIOCACION
5) 200.00 COSTO MPI
COSTO MPD
3,700.00 O.P BASE M.P.D

01-01-200X
01-02-200X

VENTAS TOTAL
70,000.00
COSTO PRIMO
O.P #1

CEDULA #3 MOD
CEDULA #2 MPD

COSTO PRIMO

CEDULA #4 DEPRECIACION DE PLNTS DE PROCESOS

FACTOR DE DEPRE. PLANT. PRO.

COSTO PRIMO
O.P BASE COSTO PRIMO
O.P 1 01-01-199X
O.P 2 02-01-199X

TOTAL

CEDULA #5 DIVERSAS EROGACIONES FABRILES

FACTOR DE APLICACIÓN

O.P BASE COSTO PRIMO

O.P 1 01-01-100
O.P 2 01-01-100

TOTAL
 Cedula de depreciacion CEDULA #6 RESUMEN DE CARGOS I

depreciacion costo depreciacion anual total dep. acum.

O.P
10% $16,800.00 $1,680.00 $140.00
20% $12,000.00 $2,400.00 $200.00 01-01-200X
01-02-200X

TOTAL
= 4200 = 0.2
21,000 CEDULA #7 POR ORDEN DE PRODUC
FACTOR APLICACIÓN MPI
CANTIDAD
$7,900.00 0.2 $620.00 O.P #1
$13,100.00 0.2 $780.00
CONCEPTO
$21,000.00 0.2 $4,200.00 CED #2
CED #3

CED #6
= 1,400.00 = 0.2
7,000.00
FACTOR APLICACIONM.O.I CANTIDAD
O.P #2
$3,100.00 0.2 $620.00
$3,900.00 0.2 $780.00 CONCEPTO
CED #2
$7,000.00 0.2 $1,400.00 CED #3

CED #6
O.P #2 COSTO PRIMO

$3,100.00 $3,900.00 $7,000.00

$7,900.00 $13,100.00 $21,000.00

$11,000.00 $17,000.00 $28,000.00

N DE PLNTS DE PROCESOS

= 140 = 0.005
28,000.00
FACTOR APLICACIÓN DE DIVERSAS EROGACIONES
 $11,000.00 0.005 $55.00
$17,000.00 0.005 $85.00

$28,000.00 0.005 $140.00

GACIONES FABRILES
DIV EROGACIONES 1,260.00 0.045
COSTO PRIMO 28,000.00

FACTOR APLICACIÓN DE DIVERSAS EROGACIONES

$11,000.00 0.045 $495.00

$17,000.00 0.045 $765.00

$28,000.00 0.045 $1,260.00

EDULA #6 RESUMEN DE CARGOS INDURECTOS

CED #2 CED #3 CED #4 CED #5

MAT. PRIM. INDIRECTA MANO OBRA IND. DEPRE. DE PLANT. DIVERSAS EROGACIONES TOTAL

$1,580.00 $620.00 $55.00 $495.00 $2,750.00

$2,620.00 $780.00 $85.00 $765.00 $4,250.00

$4,200.00 $1,400.00 $140.00 $1,260.00 $7,000.00

EDULA #7 POR ORDEN DE PRODUCCION

$250.00

TOTAL UNITARIO
M.P.D $7,900.00 $31.60
M.O.D $3,100.00 $12.40
COSTO PRIMO $11,000.00 $44.00
COSTO IND $2,750.00 $11.00
COSTO DE PRODUCCION $13,750.00 $55.00

TOTAL UNITARIO
M.P.D $ 13,100.00 $ 104.80
M.O.D $ 3,900.00 $ 31.20
COSTO PRIMO $ 17,000.00 $ 136.00
COSTO IND $ 4,250.00 $ 34.00
COSTO DE PRODUCCION $ 21,250.00 $ 170.00