Laboratorio N 01 - Materia Prima

La empresa " Cementos Andino SAC " elabora 02 productos, denominados A

utiliza materias prima A, B y C.
En el proceso se utiliza la siguiente formulacin estndar por unidad :
Producto Alfa : 1 Unidad
Materia Prima
Cantidad
A
20
B
40
C
10
Durante el mes se han hecho las sigtes producciones (SALIDAS)
Da 05 :
200
unid.Alfa y
Da 12 :
250
unid.Alfa y
Da 24 :
300
unid.Alfa y
En el almacn de materia prima se tiene la siguiente informacin :
MATERIA PRIMA A
Saldo Inicial :
Da 03 : Compra
Da 10 : Compra
Da 20 : Compra

18,000.00
6,000.00
8,000.00
15,000.00

unid. a S/.
unid. a S/.
unid. a S/.
unid. a S/.

MATERIA PRIMA B
Saldo Inicial :
Da 02 : Compra
Da 07: Compra

10,000.00
12,000.00
20,000.00

unid. a S/.
unid. a S/.
unid. a S/.

MATERIA PRIMA C
Saldo Inicial :
Da 10 : Compra

10,000.00
10,000.00

unid. a S/.
unid. a S/.

Se pide :

a) Determinar la valuacin de los inventarios de materia prima A,B y C utilizando los m

UEPS.
b) Utilizando el mayor de fbrica, determine los importes que corresponden a materia p
en inventario ( B G )

rio N 01 - Materia Prima

2 productos, denominados Alfa y Omega, para la fabricacin de stos productos

stndar por unidad :

Producto Omega : 1 Unidad
Materia Prima
Cantidad
A
35
B
15
C
0

iones (SALIDAS) :
300
100
100

unid.Omega
unid.Omega
unid.Omega

nte informacin :

10.00
11.00
10.50
12.00

c/u
c/u
c/u
c/u

15.00
17.00
16.00

c/u
c/u
c/u

20.00
22.00

c/u
c/u

prima A,B y C utilizando los mtodos costo promedio, PEPS y

que corresponden a materia prima consumida y materia prima

os productos

Mtodos de Valuacin de Inventarios

Mtodo Promedio Mvil
Materia Prima " A "
Fecha
1-Mar
3-Mar
5-Mar
10-Mar
12-Mar

Detalle
Saldo inicial
compra
salida
compra
salida

20-Mar compra
24-Mar salida
Totales y saldos

Ingreso

Cantidades
Salida

6,000.00
14,500.00
8,000.00
8,500.00
15,000.00
9,500.00
32,500.00

Saldo
18,000.00
24,000.00
9,500.00
17,500.00
9,000.00

Valor
Unitario
10.00
11.00
10.25
10.50
10.36

24,000.00
14,500.00

12.00
11.39

Ingreso
66,000.00
84,000.00
180,000.00
330,000.00

Existencias :

Materia Prima " B "

Fecha

Detalle

1-Mar Saldo inicial

2-Mar compra
5-Mar salida
7-Mar compra
12-Mar salida
24-Mar salida
Totales y saldos

Ingreso

Cantidades
Salida

12,000.00
12,500.00
20,000.00
11,500.00
13,500.00
37,500.00

Saldo
10,000.00
22,000.00
9,500.00
29,500.00
18,000.00
4,500.00

Valor
Unitario
15.00
17.00
16.09
16.00
16.03
16.03

Valores
Ingreso
204,000.00
320,000.00

524,000.00

Existencias :

Materia Prima " C "

Fecha

Detalle

1-Mar Saldo inicial

5-Mar salida
10-Mar compra
12-Mar salida
24-Mar salida
Totales y saldos

Ingreso

Cantidades
Salida
2,000.00

10,000.00
2,500.00
3,000.00
7,500.00
Existencias :

Saldo
10,000.00
8,000.00
18,000.00
15,500.00
12,500.00

Valor
Unitario
20.00
20.00
22.00
21.11
21.11

Ingreso

220,000.00

220,000.00

MAYOR AUXILIA

s
SI
Compras
Valores
Salida

148,625.00
88,096.43
108,172.77
344,894.20

Materia Prima " A "

180,000.00
330,000.00

Saldo
180,000.00
246,000.00
97,375.00
181,375.00
93,278.57

MAYOR DE

273,278.57
165,105.80

SI
Compras

Valores
Salida

201,136.36
184,336.67
216,395.22
601,868.26

Valores
Salida
40,000.00
52,777.78
63,333.33
156,111.11

344,894.20

Saldo
150,000.00
354,000.00
152,863.64
472,863.64
288,526.96
72,131.74

Saldo
200,000.00
160,000.00
380,000.00
327,222.22
263,888.89

SF

Almacen de Materia Prima

530,000.00
1,074,000.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " B "

150,000.00
524,000.00 601,868.26

SI
Compras

SI
Compras

Materia Prima " C "

200,000.00
220,000.00 156,111.11

MAYOR DE FABRICA

e Materia Prima

Produccin en Proceso
1
1,102,873.57

1
1,102,873.57

Mtodos de Valuacin de Inventarios

Mtodo PEPS ( Primeras Entradas Primeras Salidas )
Materia Prima " A "
Fecha
1-Mar
3-Mar
5-Mar
10-Mar
12-Mar

Detalle
Saldo inicial
compra
salida
compra
salida

12-Mar salida
20-Mar compra
24-Mar salida
24-Mar salida
24-Mar salida
Totales y saldos

Ingreso

Cantidades
Salida

6,000.00
14,500.00
8,000.00
3,500.00
5,000.00
15,000.00
1,000.00
8,000.00
500.00

Saldo
18,000.00
24,000.00
9,500.00
17,500.00
14,000.00
9,000.00
24,000.00
23,000.00
15,000.00
14,500.00
168,500.00

Valor
Unitario
10.00
11.00
10.00
10.50
10.00
11.00
12.00
11.00
10.50
12.00

Ingreso
66,000.00
84,000.00

180,000.00

330,000.00

Existencias :

Materia Prima " B "

Fecha

Detalle

1-Mar Saldo inicial

2-Mar Compra
5-Mar salida
5-Mar salida
7-Mar compra
12-Mar salida
12-Mar salida
24-Mar salida
Totales y saldos

Ingreso

Cantidades
Salida

12,000.00
10,000.00
2,500.00
20,000.00
9,500.00
2,000.00
13,500.00

Saldo
10,000.00
22,000.00
12,000.00
19,500.00
39,500.00
30,000.00
28,000.00
14,500.00
175,500.00

Valor
Unitario
15.00
17.00
15.00
17.00
16.00
17.00
16.00
16.00

Ingreso
204,000.00

320,000.00

524,000.00

Existencias :

Materia Prima " C "

Fecha

Detalle

1-Mar Saldo inicial

5-Mar Salida
10-Mar Compra
12-Mar salida
24-Mar salida
Totales y saldos

Ingreso

Cantidades
Salida
2,000.00

10,000.00
2,500.00
3,000.00

Saldo
10,000.00
8,000.00
18,000.00
15,500.00
12,500.00
64,000.00

Valor
Unitario
20.00
20.00
22.00
20.00
20.00

Ingreso

220,000.00

220,000.00

Existencias :

MAYOR AUXILIAR DE FABRIC

s
SI
Compras
Valores
Salida

145,000.00
35,000.00
55,000.00
11,000.00
84,000.00
6,000.00
336,000.00

Valores
Salida

150,000.00
42,500.00
161,500.00
32,000.00
216,000.00
602,000.00

Valores
Salida
40,000.00
50,000.00
60,000.00
150,000.00

Materia Prima " A "

180,000.00
330,000.00 336,000.00

SI
Compras

Saldo
180,000.00
246,000.00
101,000.00
185,000.00
150,000.00
95,000.00
275,000.00
264,000.00
180,000.00
174,000.00

MAYOR DE FABRICA

Almacen de Materia Prima

SI 530,000.00
Compras 1,074,000.00 1,088,000.00

SF
Saldo
150,000.00
354,000.00
204,000.00
161,500.00
481,500.00
320,000.00
288,000.00
72,000.00

Saldo
200,000.00
160,000.00
380,000.00
330,000.00
270,000.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " B "

150,000.00
524,000.00 602,000.00

SI
Compras

Materia Prima " C "

200,000.00
220,000.00 150,000.00

MAYOR DE FABRICA

Produccin en Proceso
1

1
1,088,000.00

Mtodos de Valuacin de Inventarios

Mtodo UEPS ( Ultimas Entradas Primeras Salidas )
Materia Prima " A "
Fecha
1-Mar
3-Mar
5-Mar
5-Mar
10-Mar

Detalle
saldo inicial
compra
salida
salida
compra

12-Mar salida
12-Mar salida
20-Mar compra
24-Mar salida
Totales y saldos

Ingreso

Cantidades
Salida

6,000.00
6,000.00
8,500.00
8,000.00
8,000.00
500.00
15,000.00
9,500.00

Saldo
18,000.00
24,000.00
18,000.00
9,500.00
17,500.00
9,500.00
9,000.00
24,000.00
14,500.00
144,000.00

Valor
Unitario
10.00
11.00
11.00
10.00
10.50
10.50
10.00
12.00
12.00

Ingreso
66,000.00

84,000.00

180,000.00
330,000.00

Existencias :

Materia Prima " B "

Fecha

Detalle

1-Mar Saldo inicial

2-Mar compra
5-Mar salida
5-Mar salida
7-Mar compra
12-Mar salida
24-Mar salida
24-Mar salida
Totales y saldos

Ingreso

Cantidades
Salida

12,000.00
12,000.00
500.00
20,000.00
11,500.00
8,500.00
5,000.00

Saldo
10,000.00
22,000.00
10,000.00
9,500.00
29,500.00
18,000.00
9,500.00
4,500.00
113,000.00

Valor
Unitario
15.00
17.00
17.00
15.00
16.00
16.00
16.00
15.00

Ingreso
204,000.00

320,000.00

524,000.00

Existencias :

Materia Prima " C "

Fecha

Detalle

1-Mar Saldo inicial

5-Mar Salida

Ingreso

Cantidades
Salida
2,000.00

Saldo
10,000.00
8,000.00

Valor
Unitario
20.00
20.00

Ingreso

10-Mar compra
12-Mar salida
24-Mar salida
Totales y saldos

10,000.00
2,500.00
3,000.00

Existencias :

18,000.00
15,500.00
12,500.00
64,000.00

22.00
22.00
22.00

220,000.00

220,000.00

MAYOR AUXIL

s
SI
Compras
Valores
Salida

66,000.00
85,000.00
84,000.00
5,000.00
114,000.00
354,000.00

Materia Prima " A "

180,000.00
330,000.00
354,000.00

Saldo
180,000.00
246,000.00
180,000.00
95,000.00
179,000.00

MAYOR

95,000.00
90,000.00
270,000.00
156,000.00
SI
Compras

Valores
Salida

204,000.00
7,500.00
184,000.00
136,000.00
75,000.00
606,500.00

Valores
Salida
40,000.00

SF
Saldo
150,000.00
354,000.00
150,000.00
142,500.00
462,500.00
278,500.00
142,500.00
67,500.00

Saldo
200,000.00
160,000.00

Almacen de Materia Prima

530,000.00
1,074,000.00

55,000.00
66,000.00
161,000.00

380,000.00
325,000.00
259,000.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " B "

150,000.00
524,000.00
606,500.00

SI
Compras

SI
Compras

Materia Prima " C "

200,000.00
220,000.00 161,000.00

MAYOR DE FABRICA

acen de Materia Prima

Produccin en Proceso
1

1,121,500.00

1
1,121,500.00