Professional Documents
Culture Documents
RUC:
Empresa:
Codigo de Inventario:
Descripcion:
Metodo de Valuacion: Promedio
Trabajadores MOI
SUELDO S/. 8,500.00
ESSALUD S/. 765.00
GRATIFICACION S/. 1,544.17
CTS S/. 837.01
TOTAL S/. 11,646.18
Dpto. Terminado Total
700.00 2,090.00
S/. 23.60
Elemento del costo Base distribucion Dpto. Corte Dpto. Ensamble Dpto. Terminado
Materiales indirectos Nº pedidos almacen 40.00 80.00 25.00
Mano de obra indirecta Horas Hombre 460.00 930.00 700.00
Energia Kw 1,800.00 1,190.00 1,300.00
Depreciacion máquinas Directa
Otros CIF Horas máquina 850.00 1,150.00 1,400.00
DISTRIBUCION PRIMARIA
CIF APLICA
Elemento del costo CIF ppto. Inductor ppto. T.Predeterm. Dpto. Corte
Materiales indirectos S/. 69,000.00 1,800.00 38.33 S/. 1,533.33
Mano de obra indirecta S/. 128,000.00 28,000.00 4.57 S/. 2,102.86
Energia S/. 600,000.00 45,000.00 13.33 S/. 24,000.00
Depreciacion máquinas S/. 91,300.00 12.00 7,608.33 S/. 6,111.11
Otros CIF S/. 200,000.00 32,000.00 6.25 S/. 5,312.50
TOTAL S/. 1,088,300.00 S/. 39,059.80
DISTRIBUCION SECUNDARIA
1. Dpto. Logistica
CIF APLICADO
Dpto. Ensamble Dpto. Terminado Dpto. Gestion planta Dpto. logistica Dpto. Corte
S/. 3,066.67 S/. 958.33 S/. 1,303.33 S/. 38.33 S/. 6,900.00 Dpto. Ensamble
S/. 4,251.43 S/. 3,200.00 S/. 228.57 S/. 45.71 S/. 9,828.57 Dpto. Terminado
S/. 15,866.67 S/. 17,333.33 S/. 1,333.33 S/. 666.67 S/. 59,200.00 Dpto. Gestion planta
S/. 1,388.89 S/. 1,666.67 S/. 166.67 S/. 108.33 S/. 9,441.67 Dpto. logistica
S/. 7,187.50 S/. 8,750.00 S/. - S/. - S/. 21,250.00
S/. 31,761.15 S/. 31,908.33 S/. 3,031.90 S/. 859.05 S/. 106,620.24
Paso 03: Determinar los costos totales Materiales Directos Costo conversion Total
Unidades equivalentes
Costo por Unidad Equivalente S/. 57.02 S/. 5.46 S/. 62.48
PROD. PROCESO
MATERIALES 170.00 S/. 57.02 S/. 9,692.86
COSTO CONVERSION 119.00 S/. 5.46 S/. 650.06
S/. 10,342.92
PERDIDA NORMAL 90.00 S/. 62.48 S/. 5,623.15
S/. 585,154.19
TRANSFERENCIA
Detalle COSTO % PERDIDA NORNMAL TOTAL
PROD. TERMINADO S/. 562,315.38 98% S/. 5,521.59 S/. 567,836.97
PROD. PROCESO S/. 10,342.92 2% S/. 101.56 S/. 10,444.48
Total S/. 572,658.29 100% S/. 5,623.15 S/. 578,281.45
71 S/. -
23 S/. -
X/X
90 S/. -
79 S/. -
X/X
70% 61 S/. 534,247.43
24 S/. 534,247.43
X/X
62 S/. 10,856.22
41 S/. 10,856.22
X/X
63 S/. 40,050.54
42 S/. 40,050.54
X/X
90 S/. 50,906.76
79 S/. 50,906.76
X/X
91 S/. 567,836.97
90 S/. 567,836.97
X/X
23 S/. 10,444.48
22 S/. 6,872.74
71 S/. 17,317.22
X/X
6928 S/. 6,872.74
22 S/. 6,872.74
INFORMACION DE LA CANTIDAD DE PRODUCCION
% de Avance en la % de Avance en la
Unidades Físicas Unidades Físicas
Transformac. Transformac.
AL INICIO AL FINAL
INVENTARIO INICIAL 300.00 PROD. TERMINADO 9,250.00 100%
UNIDADES RECIBIDAS 9,000.00 PROD. PROCESO 50.00 100%
PERDIDA NORMAL -
PERDIDA ANORMAL -
UNIDADES A JUSTIIFICAR 9,300.00 UNIDADES JUSTIFICADAS 9,300.00
Paso 03: Determinar los costos totales DPTO. ANTERIOR MATERIALES COSTO CONVERSION TOTAL
Unidades equivalentes
Costo por Unidad Equivalente S/. 61.80 S/. 7.07 S/. 68.87
PROD. PROCESO
DPTO. ANTERIOR 50.00 S/. 61.80 S/. 3,089.98
MD S/. -
COSTO CONVERSION 40.00 S/. 7.07 S/. 282.77
S/. 3,372.76
PERDIDA NORMAL
PERDIDA ANORMAL
S/. 640,411.18
71 S/. 17,400.00
23
X/X
91 S/. 17,400.00
79
X/X
62 S/. 21,948.44
80% 41
X/X
63 S/. 33,225.77
42
X/X
91 S/. 55,174.22
79
X/X
92 S/. 637,038.43
91
X/X
23 S/. 3,372.76
22 S/. -
71
X/X
6928 S/. -
22
INVENTARIO
DPTO ANTERIOS 6900
MANO DE OBRA 4350
COSTOS INDERECTOS 6150
S/. 17,400.00
/X
S/. 17,400.00
/X
S/. 21,948.44
/X
S/. 33,225.77
/X
S/. 55,174.22
/X
S/. 637,038.43
/X
S/. 3,372.76
/X
S/. -
INFORMACION DE LA CANTIDAD DE PRODUCCION
% de Avance en la % de Avance en la
Unidades Físicas Unidades Físicas
Transformac. Transformac.
AL INICIO AL FINAL
INVENTARIO INICIAL 200.00 PROD. TERMINADO 9,300.00 100%
UNIDADES RECIBIDAS 9,250.00 PROD. PROCESO 50.00 100% 50%
PERDIDA NORMAL 93.00 100%
PERDIDA ANORMAL 7.00 100%
UNIDADES A JUSTIIFICAR 9,450.00 UNIDADES JUSTIFICADAS 9,450.00
Paso 03: Determinar los costos totales DPTO. ANTERIOR MATERIALES COSTO CONVERSION TOTAL
Unidades equivalentes
Costo por Unidad Equivalente S/. 67.91 S/. 9.65 S/. 77.56
PROD. PROCESO
DPTO. ANTERIOR 50.00 S/. 67.91 S/. 3,395.44
MD
COSTO CONVERSION 25.00 S/. 9.65 S/. 241.16
S/. 3,636.61
PERDIDA NORMAL 93.00 S/. 77.56 S/. 7,212.65
TRANSFERENCIA
Detalle COSTO % PERDIDA NORNMAL TOTAL
PROD. TERMINADO S/. 721,265.21 99% S/. 7,176.47 S/. 728,441.68
PROD. PROCESO S/. 3,636.61 1% S/. 36.18 S/. 3,672.79
Total S/. 724,901.82 100% S/. 7,212.65 S/. 732,114.47
71 S/. 12,950.00
23 S/. 12,950.00
X/X
92 S/. 12,950.00
79 S/. 12,950.00
X/X
62 S/. 49,325.00
41 S/. 49,325.00
X/X
63 S/. 33,343.93
42 S/. 33,343.93
X/X
92 S/. 82,668.93
79 S/. 82,668.93
X/X
21 S/. 728,441.68
23 S/. 3,672.79
22 S/. 542.89
71 S/. 4,215.68
X/X
6928 S/. 542.89
22 S/. 542.89
INVENTARIO
DPTO ANT 4700
MANO DE OBRA 2750
COSTOS INDIRETOS 5500
Determinar el costo del inventario de la produccion terminada
Precio de Venta