Beruflich Dokumente
Kultur Dokumente
INTEGRANTES:
DURN PAUCAR, Luis Alberto
HUERTA FIGUEROA, Hernn
PAREDES VILLENA, Augusto Julio
SERRANO HUILLCA, Edwin
VALDIVIA ASENCIOS, Christian Jaime
PROFESOR:
MBA. Ing. William Oria Chavarria
2015 - I
20040063H
20011043B
19851078B
20062544I
20044521K
RESUMEN DE COSTOS
CALCULO DEL COSTO TOTAL DE MATERIAL DIRECTO POR ORDEN DE TRABAJO
Materiales
Colorantes
Agujas
Auxiliares
Carrillos
Quimicos
Empaque de plastico
Unidad Consumo
Lt
Unid
Kg
Unid
litros
Unid
Personal
Operario P1
Operario P2
Operario P3
Operario P4
Descripcin
Preparado
Teido
Exprimido
Secado
Planchado
Recepcion
Vestuario
Vigilancia
Contabilidad
Ventas
Empaquetado
Costo Total MOD
Descripcin
EC1
EC2
EC3
EC4
EC5
EC6
EC7
EC8
EC9
Agua
Telfono
Internet
Mantenimiento
Seguros
Impuestos prediales
S/.
453,127.73
DE TRABAJO
OT 1
Tabla
mini
OT2
Tabla
500
Terminado
Tabla mediana
Azadera
500
Terminado
2,119.242
150.000
964.286
-
1,462.40 S/.
Terminado
OT4
500
Proceso
1,352.155
###
100.000
10.250
###
S/.
chica
OT3
2,418.276
150.000
964.286
-
3,233.53 S/.
Proceso
5000
Terminado
248,750.000
-
3,532.56 S/.
Terminado
Terminado
OT 1
UM
Tabla
OT2
mini
Tabla
500
Terminado
HH
HH
HH
HH
HH
HH
HH
HH
HH
HH
HH
8.11
8.11
8.11
8.11
8.11
8.11
8.11
8.11
8.11
8.11
8.11
S/.
248,750.00
chica
500
Proceso
101.36
162.18
145.96
186.50
-
110.28
178.39
162.18
210.83
-
595.99 S/.
661.67
ENTRO DE COSTO
CCA1
Costo S/.
S/.
S/.
S/.
Gerencia General
S/.
5,000.00 S/.
1,000.00 S/.
4,000.00
24.94
S/.
700.00
S/.
700.00
S/.
300.00
S/.
2,000.00
S/.
400.00
S/.
6,000.00
COSTO TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
17.95
107.69
50.00
200.58
OT5
Picatodo de plstico
4000
Proceso
21,392.500
147,840.000
200.000
S/.
TOTAL GRAL:
169,432.50 S/.
426,410.99
Proceso
OT3
OT4
OT5
Tabla mediana
Azadera
Picatodo de plstico
500
Terminado
5000
Terminado
4000
Proceso
119.20
194.61
178.39
235.15
-
S/.
446.63
648.70
429.76
575.72
-
727.35 S/.
CCV1
Ventas
S/.
S/.
S/.
###
876.72
###
###
###
981.16
673.03
2,100.81 S/.
CCV2
2,530.90 S/.
CCA1
Almacen Productos
S/.
S/.
14.96 S/.
TOTAL GRAL:
9.98
Almacen fabrica
S/.
S/.
6,616.74
CCA2
Mantenimiento
428.57 S/.
### S/.
29.93 S/.
571.43
19.95
S/.
S/.
S/.
S/.
S/.
S/.
S/.
17.95 S/.
107.69 S/.
50.00
S/.
S/.
S/.
190.60 S/.
26.92
161.54
###
248.44
S/.
S/.
S/.
S/.
###
107.69
50.00
###
###
122.66
765.77
S/.
S/.
S/.
S/.
S/.
S/.
S/.
35.90
161.54
75.00
136.29
1,000.10
CCP1
Preparado
S/.
S/.
S/.
857.14
27.43
CCP2
Teido
S/.
S/.
S/.
CCP3
Exprimido
714.29
52.37
S/.
S/.
S/.
CCP4
Secado
142.86
250.00
112.22
S/.
S/.
S/.
CCP5
Planchado
285.71
100.00
149.63
S/.
S/.
S/.
142.86
150.00
124.69
S/.
S/.
S/.
S/.
S/.
S/.
S/.
53.85 S/.
53.85 S/.
S/.
S/.
23.81 S/.
2,044.29 S/.
3,060.37 S/.
44.87 S/.
S/.
S/.
200.00 S/.
S/.
85.18 S/.
1,096.71 S/.
89.74 S/.
S/.
S/.
100.00 S/.
114.29 S/.
681.43 S/.
1,490.54 S/.
53.85 S/.
S/.
S/.
160.00 S/.
76.19 S/.
408.86 S/.
1,234.24 S/.
44.87
120.00
28.57
885.86
1,496.85
CCP6
Recepcion
S/.
S/.
S/.
142.86
50.00
87.28
CCP7
Vestuario
S/.
S/.
S/.
CCP8
Vigilancia
142.86
500.00
62.34
S/.
S/.
S/.
142.86
1,500.00
149.63
CCP9
Contabilidad
S/.
S/.
S/.
142.86
1,250.00
99.75
CCP10
Ventas
S/.
S/.
S/.
142.86
700.00
24.94
S/.
S/.
S/.
S/.
S/.
S/.
26.92
###
300.00
38.10
306.64
951.80
S/.
S/.
S/.
S/.
S/.
S/.
S/.
35.90 S/.
S/.
S/.
200.00 S/.
23.81 S/.
204.43 S/.
1,169.34 S/.
89.74 S/.
S/.
S/.
320.00 S/.
47.62 S/.
613.29 S/.
2,863.13 S/.
71.79 S/.
S/.
S/.
360.00 S/.
42.86 S/.
511.07 S/.
2,478.33 S/.
26.92
25.00
200.00
2.86
1,122.58
CCP11
Empaquetado
S/.
S/.
S/.
142.86 S/.
500.00 S/.
9.98 S/.
TOTAL
4,000.00
5,000.00
1,000.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
35.90
40.00
1.90
730.63
S/.
S/.
S/.
S/.
S/.
S/.
S/.
700.00
700.00
300.00
2,000.00
400.00
6,000.00
20,100.00
Apr-15
Costo S/.
4,000
5,000
1,000
700
700
300
2,000
400
6,000
20,100
UC
Litros (400)
Paquetes (100)
Paquetes(50)
Unidades(30)
Galones(8)
Paq (5000)
Descripcin
Blanco
Claro
Medio
Oscuro
Especial
Cto Total/mes
5970
875
4200
60
360
250
Unidades
500
500
500
5000
4000
Colorantes
Agujas
Auxiliares
Carrillos
Quimicos
Empaque de plastico
Conversion
US
2400
336.5
1250
30
28
5000
Lt
Unid
Kg
Unid
litros
Unid
Estado
Terminado
Terminado
Terminado
Proceso
Proceso
Lt
Unid
Kg
Unid
litros
Unid
Descripcin
Gerencia General
Ventas
Almacen Productos
Almacen fabrica
Mantenimiento
CCP1
CCP2
CCP3
CCP4
CCP5
CCP6
CCP7
CCP8
CCP9
CCP10
CCP11
Preparado
Teido
Exprimido
Secado
Planchado
Recepcion
Vestuario
Vigilancia
Contabilidad
Ventas
Empaquetado
Operario P1
Operario P2
Operario P3
Operario P4
Remunerac
7,000.00
1,200.00
Cargas
665.00
114.00
Beneficios
574.00
98.40
Total
8,239.00
1,412.40
Horas Efectivas
240.00
192.00
1,200.00
114.00
98.40
1,412.40
180.00
800.00
76.00
65.60
941.60
156.00
1,500.00
142.50
11.69
1,654.19
204.00
1,500.00
142.50
11.69
1,654.19
204.00
1,500.00
142.50
11.69
1,654.19
204.00
1,500.00
142.50
11.69
1,654.19
204.00
7.85
S/.
6.04
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
8.11
8.11
8.11
8.11
8.11
8.11
8.11
8.11
8.11
8.11
8.11
Colorantes
Agujas
Auxiliares
Carrillos
Quimicos
Empaque de plastico
OT 1
Blanco
Unidad
Consumo
Lt
Unid
Kg
Unid
litros
Unid
500
Terminado
1.040
0.100
0.410
-
Colorantes
Agujas
Auxiliares
Carrillos
Quimicos
Empaque de plastico
Unidad
Consumo
OT 1
Blanco
500
Terminado
Lt
Unid
Kg
Unid
litros
Unid
2.704
0.200
0.021
Colorantes
Agujas
Auxiliares
Carrillos
Quimicos
Empaque de plastico
Costo Total Mat Directo
Unidad
Consumo
OT 1
Blanco
500
Terminado
Lt
Unid
Kg
Unid
litros
Unid
1,352.155
100.000
10.250
-
S/.
Terminado
1,462.40
OT2
Claro
OT3
Medio
OT4
Oscuro
OT5
Especial
500
Proceso
500
Terminado
5000
Terminado
4000
Proceso
20.000
1.630
-
0.150
0.150
2.150
11.000
1.000
CONSUMO
OT2
Claro
OT3
Medio
OT4
Oscuro
OT5
Especial
500
Proceso
500
Terminado
5000
Terminado
4000
Proceso
49.750
4.238
4.837
0.300
1.929
0.300
1.929
5.348
36.960
0.050
OT2
Claro
OT3
Medio
500
Proceso
500
Terminado
2,119.242
150.000
964.286
-
S/.
Proceso
2,418.276
150.000
964.286
-
OT4
Oscuro
5000
Terminado
248,750.000
-
OT5
Especial
4000
Proceso
21,392.500
147,840.000
200.000
3,233.53 S/.
3,532.56 S/.
248,750.00 S/.
169,432.50
Terminado
Terminado
Proceso
172,666.03
253,744.97
Blanco
Claro
Medio
Oscuro
Especial
TOTAL GRAL:
S/.
426,410.99
Blanco
Claro
Medio
Oscuro
Operario P1
Operario P2
Operario P3
Operario P4
Descripcin
Preparado
Teido
Exprimido
Secado
Planchado
Recepcion
Vestuario
Vigilancia
Contabilidad
Ventas
Empaquetado
UM
OT 1
Blanco
500
Terminado
HH
HH
HH
HH
HH
HH
HH
HH
HH
HH
HH
12.50
20.00
18.00
23.00
73.50
Operario P1
Operario P2
Operario P3
Operario P4
Descripcin
Preparado
Teido
Exprimido
Secado
Planchado
Recepcion
Vestuario
Vigilancia
Contabilidad
Ventas
Empaquetado
UM
OT 1
Blanco
500
Terminado
HH
HH
HH
HH
HH
HH
HH
HH
HH
HH
HH
0.025
0.040
0.036
0.046
0.147
Operario P1
Operario P2
Operario P3
Descripcin
Preparado
Teido
Exprimido
Secado
Planchado
Recepcion
Vestuario
UM
HH
HH
HH
HH
HH
HH
HH
8.11
8.11
8.11
8.11
8.11
8.11
8.11
Operario P3
Operario P4
Vigilancia
Contabilidad
Ventas
Empaquetado
HH
HH
HH
HH
8.11
8.11
8.11
8.11
OT2
Claro
OT3
Medio
OT4
Oscuro
OT5
Especial
500
Proceso
500
Terminado
5000
Terminado
4000
Proceso
13.60
14.70
24.00
22.00
29.00
89.70
###
22.00
20.00
26.00
###
###
###
###
81.60
55.08
80.00
53.00
71.00
259.08
108.12
121.00
83.00
312.12
OT2
Claro
OT3
Medio
OT4
Oscuro
OT5
Especial
500
Proceso
500
Terminado
5000
Terminado
4000
Proceso
0.027
0.044
0.040
0.052
0.163
0.029
0.048
0.044
0.058
0.179
0.110
0.160
0.106
0.142
0.518
0.216
0.242
0.166
0.624
OT 1
Blanco
OT2
Claro
OT3
Medio
OT4
Oscuro
500
Terminado
500
Proceso
500
Terminado
5000
Terminado
101.36
162.18
145.96
186.50
-
110.28
178.39
162.18
210.83
-
119.20
194.61
178.39
235.15
-
446.63
648.70
S/.
S/.
S/.
595.99 S/.
661.67 S/.
727.35 S/.
3,192.58
3,424.16
429.76
575.72
-
2,100.81
HORAS
204.0
204.0
204.0
204.0
OT5
Especial
4000
Proceso
876.72
-
981.16
673.03
S/.
TOTAL GRAL:
2,530.90 S/.
6,616.74
PROCESO 4A: CALCULO DEL COSTO DEL ELEMENTO DE COSTO A LOS CENTROS
Procedimiento:
1) Elaborar matriz de configuracin de EC - CC
Identificar que centros de costos consumen cada elemento de costo, o que elementos de costos son
2) Identificar los criterios de reparto para cada EC (criterios de reparto de los elementos de costos hac
3) Identificar los valores del criterio de reparto de cada elemento de costo por cada centro de costo
4) Realizar el proceso de reparto proporcioanl del elemento de costo a todos los centros de costos seg
Matriz de configuracin EC-CC
Cdigo
EC1
EC2
EC3
EC4
EC5
EC6
EC7
EC8
EC9
Descripcin
Mano Obra Indirecta
Materiales indirectos
Energa elctrica
Agua
Telfono
Internet
Mantenimiento
Seguros
Impuestos prediales
Descripcin
EC1
EC2
EC3
EC4
EC5
EC6
EC7
EC8
EC9
Inductor
No personas indirectas
% Asignacin
Kws
No personas totales
No anexos
No Pcs
% Asignacin
Valor Maq y equipo
M2
Materiales indirectos
Energa elctrica
Agua
Telfono
Internet
Mantenimiento
Seguros
Impuestos prediales
Descripcin
Costo S/.
EC1
EC2
S/.
4,000.00
Materiales indirectos
S/.
5,000.00
EC3
EC4
EC5
EC6
EC7
EC8
EC9
Energa elctrica
S/.
1,000.00
Agua
S/.
700.00
Telfono
S/.
700.00
Internet
S/.
300.00
Mantenimiento
S/.
2,000.00
Seguros
S/.
400.00
Impuestos prediales
S/.
6,000.00
COSTO TOTAL
CCA1
Gerencia
General
CCV1
Ventas
x
x
x
x
x
x
x
x
CCA1
Gerencia
General
CCV2
Almacen
Productos
CCV1
CCV2
Almacen
Productos
Ventas
6
2
2
2
CCP1
Preparado
x
x
x
x
x
x
x
x
x
x
x
x
6
x
6
x
x
6
CCA1
CCA2
CCP1
4
3
3
2
CCA2
x
x
x
x
10
2
2
2
CCA1
Preparado
12
3
2
2
8
4
3
3
11
6
1
36
6
40
6
25000
600
6
CCA1
CCA2
CCP1
O DE COSTO
CCA1
Gerencia
General
S/.
S/.
-
CCV1
Ventas
S/.
S/.
CCV2
Almacen
Productos
S/.
S/.
-
428.57
-
S/.
S/.
571.43
-
Preparado
S/.
S/.
857.14
-
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
24.94
17.95
107.69
50.00
200.58
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
14.96
17.95
107.69
50.00
190.60
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
9.98
26.92
161.54
50.00
248.44
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
29.93 S/.
26.92 S/.
107.69 S/.
50.00 S/.
S/.
S/.
122.66 S/.
765.77 S/.
19.95 S/.
35.90 S/.
161.54 S/.
75.00 S/.
S/.
S/.
136.29 S/.
1,000.10 S/.
27.43
53.85
53.85
23.81
2,044.29
3,060.37
CCP2
Teido
CCP3
Exprimido
Secado
CCP5
Planchado
CCP6
Recepcion
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
5
x
x
x
7
x
x
x
7
x
x
x
7
x
x
x
7
CCP2
CCP3
CCP4
CCP5
CCP6
x
x
Teido
Exprimido
5
Secado
Planchado
Recepcion
1
5%
45
10
2
2%
60
6
1
3%
50
5
1
1%
35
3
25
5
5%
120000
200
7
8%
80000
120
7
6%
30000
260
7
15%
40000
90
7
CCP2
CCP3
CCP4
CCP5
CCP6
21
5
10%
Teido
S/.
S/.
CCP4
Exprimido
714.29
-
S/.
S/.
Secado
142.86
250.00
S/.
S/.
Planchado
285.71
100.00
S/.
S/.
Recepcion
142.86 S/.
150.00 S/.
142.86
50.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
52.37 S/.
44.87 S/.
S/.
S/.
200.00 S/.
S/.
85.18 S/.
1,096.71 S/.
112.22 S/.
89.74 S/.
S/.
S/.
100.00 S/.
114.29 S/.
681.43 S/.
1,490.54 S/.
149.63 S/.
53.85 S/.
S/.
S/.
160.00 S/.
76.19 S/.
408.86 S/.
1,234.24 S/.
124.69
44.87
120.00
28.57
885.86
1,496.85
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
87.28
26.92
300.00
38.10
306.64
951.80
CCP7
CCP8
CCP9
CCP11
Vestuario
Vigilancia
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
7
x
x
x
7
x
x
x
7
CCP7
CCP8
CCP9
CCP10
CCP11
Vestuario
Vigilancia
Contabilidad
Ventas
Empaquetado
Ventas
Empaquetado
1
10%
25
4
1
30%
60
10
1
25%
40
8
10%
25000
60
7
16%
50000
180
7
18%
45000
150
7
CCP7
CCP8
CCP9
CCP10
CCP11
Vestuario
S/.
S/.
Contabilidad
CCP10
Vigilancia
142.86
500.00
S/.
S/.
142.86
1,500.00
Contabilidad
S/.
S/.
142.86
1,250.00
Ventas
S/.
S/.
1
14%
10
3
1
10%
4
4
1
10%
3000
2%
2000
Empaquetado
142.86 S/.
700.00 S/.
142.86
500.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
62.34 S/.
35.90 S/.
S/.
S/.
200.00 S/.
23.81 S/.
204.43 S/.
1,169.34 S/.
149.63 S/.
89.74 S/.
S/.
S/.
320.00 S/.
47.62 S/.
613.29 S/.
2,863.13 S/.
99.75 S/.
71.79 S/.
S/.
S/.
360.00 S/.
42.86 S/.
511.07 S/.
2,478.33 S/.
24.94
26.92
25.00
200.00
2.86
1,122.58
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
9.98
35.90
40.00
1.90
730.63
TOTAL
28
100%
401
78
13
12
100%
420000
1761
TOTAL
S/.
S/.
4,000.00
5,000.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,000.00
700.00
700.00
300.00
2,000.00
400.00
6,000.00
20,100.00