Ejercicio # 3 de costeo
Enviado por mariorregp • 15 de Febrero de 2016 • Documentos de Investigación • 1.395 Palabras (6 Páginas) • 117 Visitas
TARJETA DE ALMACÉN MATERIA PRIMA (PROMEDIOS)
Concepto | E | S | Exist. | CU | Debe | Haber | Saldo |
IIMP | 0 | 0.00 | |||||
Compra | 20,000 | 20,000 | 3.50 | 70,000.00 | 70,000.00 | ||
Consumo | 10,200 | 9,800 | 3.50 | 37,500.00 | 34,300.00 |
- DETERMINACIÓN DEL PRODUCTO EQUIVALENTE
Concepto | Datos | P. eq. MP | P. eq. MO | P. eq. GIF |
Prod. terminado | 1,800 | 1,800 | 1,800 | 1,800 |
Prod. proceso | 200 | 200 | 80 | 80 |
PNP | 0 | 0 | 0 | 0 |
Total | 2,000 | 2,000 | 1,880 | 1,880 |
2. DETERMINACIÓN DEL COSTO UNITARIO ESTÁNDAR
Elemento | Cantidad | U. de med. | Importe | CUE | |
MPD | 5 | kg | $3.00 | $15.00 | |
MOD | 4 | h | $4.00 | $16.00 | |
GIF | 4 | h | $2.00 | $8.00 | |
Total | $39.00 |
3. VALUACIÓN DE PRODUCCIÓN EN PROCESO
Elemento | CUE | PP | % avance | Uds. eq. | IFPP |
MPD | $15.00 | 100% | 200 | $3,000.00 | |
MOD | $16.00 | 200 | 40% | 80 | $1,280.00 |
GIF | $8.00 | 40% | 80 | $640.00 | |
Total | $39.00 | 360 | $4,920.00 |
- VALUACIÓN DE PRODUCTO TERMINADO
Elementos | CUE | Prod. Term. | CPT |
MPD | $15.00 | $27,000.00 | |
MOD | $16.00 | 1800 | $28,800.00 |
GIF | $8.00 | $14,400.00 | |
Total | $39.00 | $70,200.00 |
- VALUACIÓN DEL CPV
Elementos | CUE | Uds. vends. | CPV | |
MPD | $15.00 | $18.000.00 | ||
MOD | $16.00 | 1200 | $19.200.00 | |
GIF | $8.00 | $9.600.00 | ||
Total | $39.00 | $46.800.00 |
Paso 3. Tarjeta de almacén de producto terminado (promedios)
Concepto | E | S | Exist. | CU | Debe | Haber | Saldo |
IIPT | 0 | 0.00 | 0.00 | ||||
PT | 1,800 | 1,800 | 39.00 | 70,200.00 | 70,200.00 | ||
CPV | 1,200 | 600 | 39.00 | 46,800.00 | 23,400.00 |
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