CEDUL

CENTRO DE COSTOS Y SERVICIOS

CONCEPTOS: TOTAL SERVICIOS GENERALES
MATERIA PRIMA INDIRECTA $ 230,000.00 $ 17,250.00
MANO DE OBRA 60,000 6323.53
DEPRECIACION DE MAQUINA Y EQUIPO 47,000 3400.27
RENTA FABRIL 50,000 6250
TOTALES $ 387,000.00 $ 33,223.80

CEDULA DE ASIGNACI
CENTRO DE COSTOS DE SERVICIOS
CONCEPTOS TOTAL SERVICIOS GENERALES
PRORRATEO PRIMARIO $ 387,000.00 $ 33,223.80
SERVICIOS GENERALES -33,223.80
TALLER MECANICO

$ -

CEDULA DE ASIGA
CONCEPTOS DEPARTAMENTO 1
PRORRATEO SECUNDARIO $ 100,440.04
M.O.D 90,000.00
CEDULA DEL FACTOR 100440.04/90,000
FACTOR 1.11600044444444
ORDEN N.# M.O. I IMPORTE
715 $ 27,000.00 $ 30,132.01
716 21,000 23436.01
717 23,000 25668.01
718 19,000 21204.01
TOTALES: $ 90,000.00 $ 100,440.04
 "Z" S.A DE C.V.

CEDULA DE ASIGNACION DEL PRORRATEO PRIMARIO.

CENTRO DE COSTOS Y SERVICIOS CENTRO DE COSTOS PRODUCTIVOS
TALLER MECANICO CALDERAS 1 2 3
$ 16,428.57 $ 8,214.29 $ 49,285.71 $ 57,500.00 $ 41,071.43
3235.29 2794.12 13235.29 14558.82 12500
3622.72 1747.80 9469.91 11281.27 9851.25
4687.5 5468.75 8593.75 10156.25 7812.50
$ 27,974.08 $ 18,224.96 $ 80,584.67 $ 93,496.34 $ 71,235.18

CEDULA DE ASIGNACION DEL PRORRATEO SECUNDARIO.

CENTRO DE COSTOS DE SERVICIOS CENTRO DE COSTOS PRODUCTIVOS
TALLER MECANICO CALDERAS 1 2 3
$ 27,974.08 $ 18,224.96 $ 80,584.67 $ 93,496.34 $ 71,235.18
5,537.30 5,537.30 5,537.30 5,537.30 5,537.30
-33,511.38 8,377.50 8,377.50 8,377.50
-23,762.26 5,940.57
7,128.68
4,752.45

$ - $ - $ 100,440.04 $ 114,539.82 $ 89,902.43

CEDULA DE ASIGANACION DEL PRORRATEO FINAL.

DEPARTAMENTO 2 DEPARTAMENTO 3 DEPARTAMENTO 4
$ 114,539.82 $ 89,902.43 $ 82,116.34
99,000.00 85,000.00 50,000
114539.82/99,000 89902.43/85,000 82116.34/50,000
1.15696787878788 1.05767564705882 1.6423268
M.O.I IMPORTE M.O.I IMPORTE M.O.I
$ 34,000.00 $ 39,336.91 $ 25,000.00 $ 26,441.89 $ 12,000.00
28,000 32395.10 26,000 27499.57 9,000
19,000 21982.39 28,000 29614.92 14,000
18,000 20825.42 6,000 6346.05 15,000
$ 99,000.00 $ 141,069.58 $ 85,000.00 $ 89,902.43 $ 50,000.00
 4 BASE DE DEPRECIACION CALCULO DEL FACTOR FACTOR
$ 40,250.00 MATERIA PRIMA 230,000/280,000 0.821428571428571
7352.94117647 MANO DE OBRA 60,000/408,000 0.147058823529412
7626.77484787 DPRECIACION DE MAQUINARIA 47,000/1,479,000 0.031778228532793
7031.25 RENTA FABRIL 50,000/3,200 15.625
$ 62,260.97

4 BASE DE APLICACIÓN CALCULO DEL FACTOR FACTOR

$ 62,260.97
5,537.30 PARTES IGUALES 33,223.80/6 $ 5,537.30
8,377.50 PARTES IGUALES 33,511.38/4 8377.85
DEPARTAMENTO 1 25% 23762.26*25% 5940.57
DEPARTAMENTO 2 30% 23762.26* 30% 7128.68
DEPARTAMENTO 3 20% 23762.26*20% 4752.45
5,940.57 DEPARTAMENTO4 25% 23762.26* 25% 5940.57
$ 82,116.34

DEPARTAMENTO 4 TOTALES:

6.34/50,000

IMPORTE M.O.I IMPORTE

$ 19,707.92 $ 98,000.00 $ 115,619.14
14780.94 84,000 98111.97
22992.58 84,000 100258.26
24634.90 58,000 73010.65
$ 82,116.34 $ 324,000.00 $ 387,000.00