1.1.

Realizar el mètodo PEPS Promedio

ENTRADA SALIDAS
FECHA
CANT COSTO UNIT COSTO TOTAL CANT COSTO UNIT COSTO TOTAL

INV. INICIAL 25,000 13.00 325,000

02/07/2022 26,000 14.00 364,000

03/07/2022 20,000 15.00 300,000

35,700
25,000 13 325,000
05/07/2022
10,700 14 149,800

12,500
02/08/2022 12,500 14 175,000

02/09/2022 15,000 12.00 180,000

19,000
2,800 14 39,200
03/09/2022
16,200 15 243,000

05/09/2022 17,000 16.00 272,000

02/12/2022 19,000 17.00 323,000

11,000
3,800 15 57,000
31/12/2022 7,200 12 86,400

TOTALES 122,000 S/ 1,764,000 78,200 S/ 1,075,400

1.2. Realizar el mètodo Promedio

ENTRADA SALIDAS
FECHA
CANT COSTO UNIT COSTO TOTAL CANT COSTO UNIT COSTO TOTAL

INV. INICIAL 25,000 13.00 325,000

02/07/2022 26,000 14.00 364,000
03/07/2022 20,000 15.00 300,000
05/07/2022 35,700 13.93 497,285.92
02/08/2022 12,500 13.93 174,120
02/09/2022 15,000 12.00 180,000
03/09/2022 19,000 13.16 250,114
05/09/2022 17,000 16.00 272,000
02/12/2022 19,000 17.00 323,000
31/12/2022 11,000 15.37 169,111
TOTALES 122,000 S/ 1,764,000 78,200 S/ 1,090,630

COMPARACIÒN
COSTO DE VENTAS SALDO INVENTARIO
MÈTODO
MONTO UNIDADES MONTO
PEPS S/ 1,075,400 43,800 S/ 688,600
PROMEDIO S/ 1,090,630 43,800 S/ 673,370
 SALDO

CANT COSTO UNIT COSTO TOTAL

25,000 13.00 325,000

25,000 13.00 325,000
26,000 14.00 364,000
25,000 13.00 325,000
26,000 14.00 364,000
20,000 15.00 300,000

0 13.00 0
15,300 14.00 214,200
20,000 15.00 300,000

2,800 14.00 39,200

20,000 15.00 300,000
2,800 14.00 39,200
20,000 15.00 300,000
15,000 12.00 180,000

0 14.00 0
3,800 15.00 57,000
15,000 12.00 180,000
3,800 15.00 57,000
15,000 12.00 180,000
17,000 16.00 272,000
3,800 15.00 57,000
15,000 12.00 180,000
17,000 16.00 272,000
19,000 17.00 323,000

0 25.00 0
7,800 12.00 93,600
17,000 16.00 272,000
19,000 17.00 323,000
43,800 S/ 688,600

SALDO

CANT COSTO UNIT COSTO TOTAL

25,000 13.00 325,000

51,000 13.51 689,000
71,000 13.93 989,000
35,300 13.93 491,714
22,800 13.93 317,594
37,800 13.16 497,594
18,800 13.16 247,481
35,800 14.51 519,481
54,800 15.37 842,481
43,800 15.37 673,370
43,800 S/ 673,370
2.- El costo total de un policlínico es de 4 450,000 y se dispone de la siguiente manera:

VALOR NÙMERO
COSTO COSTO
SERVICIO BASE TASA DE
DISTRIBUCIÒN UNITARIO
(HORAS) PACIENTES

Pediatrìa 10,000.00 64.49 644,927.54 300 2,149.76

Ginecologìa 50,000.00 64.49 3,224,637.68 1200 2,687.20
Cardiologìa 9,000.00 64.49 580,434.78 500 1,160.87
69,000.00 4,450,000

Determinar el costo unitario de cada servicio teniendo en cuenta como base

de distribución las horas de trabajo profesional

Costo 4,450,000