Beruflich Dokumente
Kultur Dokumente
Durante el periodo
fueron como sigue:
SOLUCIN :
PROCESO 1 : DEPARTAMENTO A:
1) SITUACIN INICIAL
2) SITUACIN FINAL
IIPP
UPF
URPA
Produccin
:
:
:
:
30,000
300,000
0
0
TOTAL
330,000
galones
galones
galones
galones
PTT
PTR
SFPP
PN
PA
:
:
:
:
:
280,000
0
40,000
10,000
0
TOTAL
330,000
galones
galones
galones
galones
galones
1,782,000.00
-
* SEGN ANALISIS
COSTOS DE PROCESO ACTUAL
MP
MO
CIP
3-2)
:
:
:
1,782,000.00
1,080,000.00
252,000.00
450,000.00
1,782,000.00
49,998,000.00
-
* SEGN ANALISIS
COSTOS DE PROCESO ACTUAL
MP
MO
CIP
:
:
:
49,998,000.00
24,520,000.00
8,988,000.00
16,490,000.00
49,998,000.00
51,780,000.00
4) PRODUCCIN EQUIVALENTE
PTT
PTR
SFPP
PN
PA
:
:
:
:
:
280,000
0
40,000
10,000
0
70% cc
MP
280,000
0
40,000
0
0
MOD
280,000
0
28,000
0
0
CIP
280,000
0
28,000
0
0
320,000
308,000
308,000
5)
:
:
:
C/U ajustado
=
MP
MOD
CIF
:
:
:
SIPP
1,080,000.00
252,000.00
450,000.00
+ CTO. AGREGADO =
+
+
+
24,520,000.00
8,988,000.00
16,490,000.00
=
=
=
C.T
25,600,000.00
9,240,000.00
16,940,000.00
P.E
320,000.00
308,000.00
308,000.00
=
=
=
=
C/U
80.00
30.00
55.00
165.00
165.00
PTT
PTR
SFPP (*)
:
:
:
C/U
280,000 x
0 x
40,000
TOTAL
165.00
165.00
=
=
=
46,200,000.00
5,580,000.00
:
:
:
40,000 x
28,000 x
28,000 x
80.00 =
30.00 =
55.00 =
3,200,000.00
840,000.00
1,540,000.00
x
0 x
PA
C/U ajustado
0.00 =
51,780,000.00
PROCESO 2 : DEPARTAMENTO B:
1) SITUACIN INICIAL
2) SITUACIN FINAL
IIPP
UPF
URPA
Produccin
:
:
:
:
25,000
0
280,000
0
TOTAL
305,000
galones
galones
galones
galones
PTT
PTR
SFPP
PN
PA
:
:
:
:
:
255,000
0
50,000
0
0
TOTAL
305,000
galones
galones
galones
galones
galones
2,500,000.00
1,875,000.00
* SEGN ANALISIS
COSTOS DE PROCESO ACTUAL
MP
MO
CIP
3-2)
:
:
:
625,000.00
250,000.00
375,000.00
625,000.00
73,075,000.00
46,200,000.00
* SEGN ANALISIS
COSTOS DE PROCESO ACTUAL
MP
MO
CIP
:
:
:
26,875,000.00
12,125,000.00
14,750,000.00
26,875,000.00
75,575,000.00
4) PRODUCCIN EQUIVALENTE
PTT
PTR
SFPP
PN
PA
:
:
:
:
:
255,000
0
50,000
0
0
40% cc
MP
255,000
0
50,000
MOD
255,000
0
20,000
CIP
255,000
0
20,000
305,000
275,000
275,000
5)
:
:
:
1,875,000.00
46,200,000.00
48,075,000.00
25,000.00
280,000.00
305,000.00
C/U ajustado
=
157.62
:
:
:
250,000.00
375,000.00
+ CTO. AGREGADO =
C.T
12,125,000.00
14,750,000.00
12,375,000.00
15,125,000.00
+
+
+
=
=
=
P.E
275,000.00
275,000.00
=
=
=
=
C/U
45.00
55.00
100.00
257.62
PTT
PTR
SFPP (*)
:
:
:
C/U
255,000 x
0 x
50,000
TOTAL
257.62
257.62
=
=
=
65,693,852.46
9,881,147.54
:
:
:
50,000 x
20,000 x
20,000 x
0.00 =
45.00 =
55.00 =
900,000.00
1,100,000.00
C/U ajustado
157.62 =
7,881,147.54
PA
75,575,000.00
PROCESO 3 : DEPARTAMENTO C:
1) SITUACIN INICIAL
2) SITUACIN FINAL
IIPP
UPF
URPA
Produccin
:
:
:
:
20,000
0
255,000
0
TOTAL
275,000
galones
galones
galones
galones
PTT
PTR
SFPP
PN
PA
:
:
:
:
:
235,000
0
40,000
0
0
TOTAL
275,000
galones
galones
galones
galones
galones
3,260,000.00
2,500,000.00
* SEGN ANALISIS
COSTOS DE PROCESO ACTUAL
MP
MO
CIP
3-2)
:
:
:
760,000.00
160,000.00
280,000.00
320,000.00
760,000.00
93,748,852.00
65,693,852.00
* SEGN ANALISIS
COSTOS DE PROCESO ACTUAL
MP
MO
CIP
:
:
:
28,055,000.00
6,215,000.00
9,920,000.00
11,920,000.00
28,055,000.00
97,008,852.00
4) PRODUCCIN EQUIVALENTE
PTT
PTR
SFPP
PN
PA
:
:
:
:
:
235,000
0
40,000
0
0
50% cc
MP
235,000
0
20,000
MOD
235,000
0
20,000
CIP
235,000
0
20,000
255,000
255,000
255,000
5)
:
:
:
2,500,000.00
65,693,852.00
68,193,852.00
20,000.00
255,000.00
275,000.00
C/U ajustado
=
247.98
MP
MOD
CIF
:
:
:
SIPP
160,000.00
280,000.00
320,000.00
+ CTO. AGREGADO =
+
+
+
6,215,000.00
9,920,000.00
11,920,000.00
=
=
=
C.T
6,375,000.00
10,200,000.00
12,240,000.00
P.E
255,000.00
255,000.00
255,000.00
=
=
=
=
C/U
25.00
40.00
48.00
113.00
360.98
PTT
PTR
SFPP (*)
:
:
:
C/U
235,000 x
0 x
40,000
TOTAL
360.98
360.98
=
=
=
84,829,746.25
12,179,105.75
:
:
:
20,000 x
20,000 x
20,000 x
25.00 =
40.00 =
48.00 =
500,000.00
800,000.00
960,000.00
C/U ajustado
247.98 =
9,919,105.75
PA
97,008,852.00
Dpto A
30,000 gls
300,000 gls
330,000 gls
Dpto B
M.O. 70%
G.F. 70%
280,000 gls
40,000 gls M.O. 40%
G.F. 40%
Dpto C
25,000 gls
20,000 gls
280,000 gls
305,000 gls
255,000 gls
275,000 gls
255,000 gls
50,000 gls M.O. 50%
G.F. 50%
M.P. 50%
40,000 gls
235,000 gls
10,000 gls
330,000 gls
305000 gls
235,000 gls
Dpto A
Costo
C. Unitario
Costo en el departamento:
En proceso al inicio del periodo:
Costo del material
Costo de la mano de obra
Gastos de fabricacin
Costos del periodo:
Costo del material
Costo de la mano de obra
Gastos de fabricacin
Costos totales departamentales
Costo acumulado total
Costo de lo transferidos al departamente siguiente
Productos en proceso:
Costos en el departamento anterior
Costo del material
Costo de la manos de obra
Gasto de fabricacin
Dpto B
Costo
C. Unitario
1,875,000.00
46,200,000.00
48,075,000.00
1,080,000.00
252,000.00
450,000.00
1,782,000.00
24,520,000.00
8,988,000.00
16,490,000.00
49,998,000.00
51,780,000.00
46,200,000.00
80.000000
30.000000
55.000000
165.000000
165.000000
12,125,000.00
14,750,000.00
26,875,000.00
75,575,000.00
65,693,852.00
900,000.00
1,100,000.00
9,881,148.00
2,500,000.00
65,693,852.00
68,193,852.00
45.000000
55.000000
100.000000
257.62295
6,215,000.00
9,920,000.00
11,920,000.00
28,055,000.00
97,008,852.00
9,919,106.00
500,000.00
800,000.00
960,000.00
12,179,106.00
84,829,746.00
51,780,000.00
75,575,000.00
247.97764
160,000.00
280,000.00
320,000.00
760,000.00
250,000.00
375,000.00
625,000.00
7,881,148.00
3,200,000.00
840,000.00
1,540,000.00
5,580,000.00
157.62295
Dpto C
Costo
C. Unitario
97,008,852.00
25.000000
40.000000
48.000000
113.000000
360.977764
ASIENTOS CONTABLES