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GESTION DE PROYECTOS DE INNOVACION

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FUENTE: Costos industriales sin contabilidad, Jaime Daz Santana

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Tradicionalmente se interpreta que el costo estimado de un


producto es lo que el mismo puede costar, y que el costo
estndar es lo que en forma razonable debe costar
utilizando los recursos con eficiencia..

FUENTE: Elaboracin propia

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Created in Master PDF Editor - Demo Version

FUENTE: Elaboracin propia

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Created in Master PDF Editor - Demo Version

FUENTE: Elaboracin propia

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Compra de
Materiales
Mano de Obra
Directa
Costos Indirectos
Fabricacin

GANANCIAS
Y PERDIDAS

Ventas y
Administracin

FUENTE: Elaboracin propia

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a. Combustibles del proceso(Horno)


b. Lubricantes
c. Refrigerantes
d. Repuestos y material de mantenimiento
e. Material de limpieza
a. Produccin
b. Control de calidad
c. Mantenimiento de ingeniera
d. Beneficios sociales de M.O. Indirecta
a. Agua y tratamiento de agua
b. Combustibles de calor
c. Electricidad
d. Tratamiento de efluentes
a. Edificio de planta
b. Maquinarias y equipo de proceso

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a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
m.
n.
o.

Dietas del directorio


Honorarios de los asesores
Sueldos
Beneficios sociales
Gastos de representacin
Alquiler de locales
Seguro de incendios
tiles de oficina
Comunicaciones(telfonos, fax)
Guardiana, vigilancia
Depreciacin de locales y mobiliario
Amortizacin de intangibles en 10 aos
Servicios generales: cafetera, botiqun
Impuestos a la propiedad predial
Alumbrado y baja polica

a.
b.
c.
d.
e.
f.
g.

Sueldos personal de ventas


Beneficios Sociales del personal de ventas
Comisiones de ventas
Publicidad
Empaque de productos
Almacn d productos terminados
Flete de productos terminados

Intereses bancarios
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FUENTE: Elaboracin propia

Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

FUENTE: Elaboracin propia

Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

FUENTE: Elaboracin propia

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Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

FuenCostos industriales sin contabilidad, Jaime Daz Santana

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Created in Master PDF Editor - Demo Version

Materia Prima
Producto

Cantidad
producida

Sillas

700

Mesas

250

Carpetas

1500

Tubo 3/4 a
S/.25 c/u

Tubo 1/2 a
S/.17 c/u

525 u
600 u

MOD
S/. 8 por hH

1500 hH
375 u

520 hH

1200 u

5100 hH
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FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
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Created in Master PDF Editor - Demo Version

FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
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Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

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Created in Master PDF Editor - Demo Version

FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
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Created in Master PDF Editor - Demo Version

FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
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Created in Master PDF Editor - Demo Version

FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
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4.- Clculo del valor de las existencias finales:

FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
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FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
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Created in Master PDF Editor - Demo Version

FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

FUENTE: http://www.aulafacil.com/cursos/t3496/empresa/contabilidad/contabilidad-de-costes
Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

Created in Master PDF Editor - Demo Version

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CONCEPTO
INVENTARIO INICIAL DE PRODUCTOS EN PROCESO
COSTO DE LAS MATERIAS PRIMAS:
INVENTARIO INICIAL DE MATERIAS PRIMAS
(+) COMPRAS BRUTAS
(-) DEVOLUCIONES
TOTAL COMPRAS NETAS
TOTAL DISPONIBLE PARA EL CONSUMO
(-) INVENTARIO FINAL DE MATERIAS PRIMAS

Inicial

2,000.00

4,000.00
15,000.00
-1,600.00
13,400.00

COSTO DE LAS MATERIAS PRIMAS CONSUMIDAS

TOTAL COSTOS PRODUCTOS ELABORADOS


(-) INVENTARIO FINAL DE PRODUCTOS EN PROCESO
TOTAL COSTO DE PRODUCCION

13,400.00
17,400.00
-8,400.00
9,000.00

COSTO DE LA MANO DE OBRA DIRECTA


COSTOS INDIRECTOS:
MATERIALES AUXILIARES
MANO DE OBRA INDIRECTA
DEPRECIACION
ENERGIA
ALQUILER
MANTENIMIENTO
REPARACION
IMPUESTOS
OTROS COSTOS INDIRECTOS
TOTAL COSTOS INDIRECTOS

Final

9,000.00
9,000.00

2,000.00
4,000.00
1,200.00
1,800.00
2,400.00
1,000.00
1,300.00
800.00
400.00
14,900.00

14,900.00
34,900.00
-4,900.00
30,000.00
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