costo por proceso contabilidad de costos11

Tarj KardexTARJETA DE EXISTENCIAPRODUCTO:MATERIA PRIMA "Y"PRECIODescuentoUNIDADESVALORESFECHADETALLECOMPRAExistenciaINGRESOEGRESOSALDOENTRADASALIDASALDOInventario Inicial1402,4002,400336,0000336,000

3-MayRequisicin N 11401,2001,2001,2000.0168,000168,000Orden Pedido N 14-MayFactura N 10251603,8005,000608,0000776,000

5-MayRequisicin N 21407005004,5000.070,000706,000Orden Pedido N 211-MayFactura N 2891551,6006,100248,0000954,000

15-MayRequisicin N 50.01,6004,500242,000712,000Orden Pedido N 12,90018-MayRequisicin N 61602,2007003,8000.0112,000600,000Orden Pedido N 324-MayFactura N 1451702,4006,200408,00001,008,000

26-MayRequisicin N 91601,5007005,5000.0112,000896,000Orden Pedido N 126-MayRequisicin N 91607008004,7000.0128,000768,000Orden Pedido N 327-MayFactura N 1201501,6006,300240,00001,008,000

27-MayRequisicin N 101,4009005,4000.0143,000865,000Orden Pedido N 330-MayRequisicin N 111558006004,8000.093,000772,000Orden Pedido N 24,8000.00772,000

4,8000.00772,000

SALDOS11,8007,0004,8001,840,0001,068,000772,000TARJETA DE EXISTENCIAPRODUCTO:MATERIA PRIMA "X"PRECIODescuentoUNIDADESVALORESFECHADETALLECOMPRAExistenciaINGRESOEGRESOSALDOENTRADASALIDASALDOInventario Inicial3302,1002,100693,0000693,000

3-MayRequisicin N 13301,7004001,7000.0132,000561,000Orden Pedido N 14-MayFactura N 10253401,8003,500612,00001,173,000

5-MayRequisicin N 23301,3004003,1000.0132,0001,041,000Orden Pedido N 211-MayFactura N 2893351,7004,800569,50001,610,500

12-MayRequisicin N 43308005004,300165,0001,445,500Orden Pedido N 118-MayRequisicin N 60.09003,4000.0298,0001,147,500Orden Pedido N 31,70026-MayRequisicin N 93401,1006002,8000.0204,000943,500Orden Pedido N 127-MayFactura N 1203501,5004,300525,00001,468,500

27-MayRequisicin N 103406005003,8000.0170,0001,298,500Orden Pedido N 330-MayRequisicin N 123401005003,3000.0170,0001,128,500Orden Pedido N 13,3000.001,128,500

3,300

SALDOS7,1003,8003,3002,399,5001,271,0001,128,500TARJETA DE EXISTENCIAPRODUCTO:MATERIA PRIMA "Z"PRECIODescuentoUNIDADESVALORESFECHADETALLECOMPRAExistenciaINGRESOEGRESOSALDOENTRADASALIDASALDOInventario Inicial1502,6002,600390,0000.0390,000

5-MayRequisicin N 21501,9007001,9000.0105,000285,000Orden Pedido N 212-MayRequisicin N 41509001,000900150,000135,000Orden Pedido N 118-MayFactura N 5861601,9002,800304,0000.0439,000

20-MayRequisicin N 70.01,4001,4000.0215,000224,000Orden Pedido N 21,40026-MayRequisicin N 91605009005000.0144,00080,000Orden Pedido N 327-MayFactura N 1201601,8002,300288,0000.0368,000

30-MayRequisicin N 111,1001,2001,1000.0192,000176,000Orden Pedido N 230-MayRequisicin N 121604007004000.0112,00064,000Orden Pedido N 14000.00.064,000

4000.00.064,000

4000.00.064,000

4000.00.064,000

SALDOS6,3005,900400982,000918,00064,000TARJETA DE EXISTENCIAPRODUCTO:MATERIA PRIMA INDIRECTAPRECIODescuentoUNIDADESVALORESFECHADETALLECOMPRAExistenciaINGRESOEGRESOSALDOENTRADASALIDASALDOInventario Inicial1601,8001,800288,0000.0288,000

10-MayRequisicin N 31601,0008001,0000.0128,000160,000

11-MayFactura N 2891501,9002,900285,0000.0445,000

24-MayFactura N 1451402,3005,200322,0000.0767,000

24-MayRequisicin N 80.01,5003,700235,000532,0001,40027-MayFactura N 1201451,9007,100275,5000.0807,500

27-MayRequisicin N 101500.01,4005,7000.0210,000597,500Orden Pedido N 35,7000.00.0597,500

5,7000.00.0597,500

5,7000.00.0597,500

5,7000.00.0597,500

5,7000.00.0597,500

5,7000.00.0597,500

5,7000.00.0597,500

SALDOS7,9003,7004,2001,170,500573,000597,5005,221,5003,257,0006,771,500

hoja recapitulacionHOJA DE RECAPITULACINFECHAREQUISICIN NDIRECTOINDIRECTO3-May1300,0000.05-May2307,0000.010-May30.0128,00012-May4315,0000.015-May5242,0000.018-May6410,0000.020-May7215,0000.024-May80.0235,00026-May9588,0000.027-May10313,000210,00030-May11285,0000.030-May12282,0000.0

3,257,000573,00038300003,830,000

0.0

Material IndCOSTO DE FABRICACIONPEDIDO 1900,000PEDIDO 21,200,000PEDIDO 31,400,0003,257,0000.0DISTRIBUCION DE LOS COSTOS INDIRECTOS

MATERIAL DIRECTO

PEDIDO 11,455,000PEDIDO 2807,000PEDIDO 3995,000

TOTAL3,257,000

MATERIAL INDIRECTO573,000

0.0

PEDIDO 11,455,000*573,000255,9763,257,000

PEDIDO 2807,000*573,000141,9753,257,000PEDIDO 3995,000*573,000175,0483,257,000

573,000

hoja costoHOJA DE COSTOFECHAORDEN DE PEDIDO N 1Costo Unidades% UtilidadCosto VentasMargen Valor UnitarioUtilidadVentaPedido 1$21,98626030%5,716,3601,714,9087,431,268MATERIAL DIRECTOMANO DE OBRA DIRECTAGASTOS DE FABRICACIONPedido 2$24,97819030%4,745,8201,423,7466,169,566FECHACOSTOFECHACOSTOPedido 3$26,45918030%4,762,6201,428,7866,191,4063-May168,0003-May32,400TIPO3-May132,0004-May37,800Mat. Ind.255,97612-May165,0005-May48,600Mano Obra Ind.216,70312-May150,0006-May37,800Otros Gastos2,532,35115-May242,0007-May37,80026-May204,00010-May43,200TOTAL3,005,03026-May112,00011-May37,80030-May170,00012-May48,60030-May112,00013-May32,400COSTO TOTAL

Mat. Directo1,455,000M. Obra Directa356,400Gastos Fabric.3,005,030Costo Fabric.900,000

TOTAL5,716,430

Costo Unitario $21,986

Costo Total5,716,430Unidades2601,455,000356,400HOJA DE COSTOFECHAORDEN DE PEDIDO N 2MATERIAL DIRECTOMANO DE OBRA DIRECTAGASTOS DE FABRICACIONFECHACOSTOFECHACOSTO5-May70,00014-May28,800TIPO5-May132,00017-May32,4005-May105,00018-May45,000Mat. Ind.141,97520-May215,00019-May45,000Mano Obra Ind.249,80430-May93,00020-May35,000Otros Gastos1,965,86630-May192,00024-May45,00025-May52,500TOTAL2,357,64426-May45,00027-May52,500COSTO TOTAL

Mat. Directo807,000M. Obra Directa381,200Gastos Fabric.2,357,644Costo Fabric.1,200,000

TOTAL4,745,844


Costo Total4,745,844Unidades190807,000381,200HOJA DE COSTOFECHAORDEN DE PEDIDO N 3MATERIAL DIRECTOMANO DE OBRA DIRECTAGASTOS DE FABRICACIONFECHACOSTOFECHACOSTO18-May112,00029-May60,000TIPO18-May298,00030-May67,500Mat. Ind.175,04826-May128,00031-May52,500Mano Obra Ind.110,81026-May144,000Otros Gastos1,901,78327-May143,00027-May170,000TOTAL2,187,641

COSTO TOTAL

Mat. Directo995,000M. Obra Directa180,000Gastos Fabric.2,187,641Costo Fabric.1,400,000

TOTAL4,762,641


Costo Total4,762,641Unidades180995,000180,000

dist mano de obraDISTRIBUCION DE MANO DE OBRACUENTADIRECTOINDIRECTOSueldo792,80013,600806,400Sobresueldo 124,80075,300200,100Semana Corrida210,700210,700Vacaciones63,99063,990Gratificacin con tope136,167136,167Colacin40,00040,000Seguro de Accidentes37,56037,5600.0

917,600577,3171,494,917PROPORCION MANO DE OBRA INDIRECTAPED 1PED 2PED 3SEMANA CORRIDA210,70081,83787,53141,332VACACIONES63,99024,85426,58412,553GRATIFICACION136,16752,88856,56826,711COLACION40,00015,53616,6177,847SEGURO ACCIDENTES37,56014,58815,6047,368

TOTALES488,417189,703202,90495,810

Dist. GastosDISTRIBUCION DE GASTOS

Mtodo de Servicio RecprocoITEMPEDIDO 1PEDIDO 2PEDIDO 3PEDIDOSUMA

Casino496,923434,808372,6920.01,304,423Mantencin783,480696,427348,2130.01,828,121Aseo614,922409,948819,8960.01,844,767Asesora637,025424,683360,9810.01,422,689

2,532,3511,965,8661,901,7830.06,400,000Total Casino1,304,423Total Mantencin1,828,121Total Aseo1,844,767Total Asesora1,422,689Suma6,400,000CasinoAseoMantencionAsesoraPROPORCIONCASINOMANTENCIONASEOASESORIAPEDIDO 18001,6006001,2000.38100.38100.33330.4478PEDIDO 27001,8004008000.33330.42860.22220.2985PEDIDO 36008008006800.28570.19050.44440.2537SUMA2,1004,2001,8002,6801111

Asientos ContablesASIENTOS CONTABLES1

FECHADETALLEDEBEHABERMateriales6,771,500 a Proveedores6,771,500

SUMAS6,771,500 6,771,500 Glosa: Compra de Materia Prima---------------------------------------------X---------------------------------------------------

2

FECHADETALLEDEBEHABERProd. Proc. M.D. P11,455,000 A Materiales1,455,000

SUMAS1,455,000 1,455,000 Glosa: Requisicin Materiales O. P. 1 ---------------------------------------------X---------------------------------------------------

3

FECHADETALLEDEBEHABERProd. Proc. M.D. P 2807,000 a Materiales807,000

SUMAS807,000 807,000 Glosa: Requisicin Materiales O.P. 2---------------------------------------------X---------------------------------------------------

4

FECHADETALLEDEBEHABERProd. Proc. Mat. Directo P 3995,000 a Materiales 995,000

SUMAS995,000 995,000 Glosa: Requisicin Materiales O.P. 3---------------------------------------------X---------------------------------------------------

5

FECHADETALLEDEBEHABERSueldo Base806,400 Horas Extra200,100 Semana Corrida210,700 Vacaciones Proporc.63,990 Gratificaciones136,167 Colacin40,000 a Remuneraciones por Pagar1,457,357

SUMAS1,457,357 1,457,357 Glosa: Pago Remuneraciones Mayo---------------------------------------------X---------------------------------------------------6

FECHADETALLEDEBEHABERAporte Patronal37,560 a Leyes Sociales por Pagar37,560 SUMAS37,560 37,560 Glosa: Pago Remuneraciones Mayo---------------------------------------------X---------------------------------------------------7

FECHADETALLEDEBEHABERProducto en Proceso M.O.D. P1356,400 a Nmina356,400

SUMAS356,400 356,400 Glosa: Dist. M.O.D. P 1---------------------------------------------X---------------------------------------------------8

FECHADETALLEDEBEHABERProducto en Proceso M.O.D. P 2381,200 a Nmina381,200


FECHADETALLEDEBEHABERProducto en Proceso M.O.D. P 3180,000 a Nmina180,000


FECHADETALLEDEBEHABEROtros Gastos6,400,000 Servicios por Pagar6,400,000

SUMAS6,400,000 6,400,000 Glosa: Pago de Servicios Empresas externas---------------------------------------------X---------------------------------------------------11

FECHADETALLEDEBEHABERProd. En proceso Gastos Fab. P 13,005,030 a Materiales255,976 a Mano de Obra216,703 a Otros Gastos2,532,351

SUMAS3,005,030 3,005,030 Glosa: Distribucin de los G.F. en Pedido 1---------------------------------------------X---------------------------------------------------12

FECHADETALLEDEBEHABERProd. En proceso Gastos Fab. P 22,357,644 a Materiales141,975 a Mano de Obra249,804 a Otros Gastos1,965,866

SUMAS2,357,644 2,357,644 Glosa: Distribucin de los G.F. en Pedido 2---------------------------------------------X---------------------------------------------------

13

FECHADETALLEDEBEHABERProd. En proceso Gastos Fab. P 32,187,641 a Materiales175,048 a Mano de Obra110,810 a Otros Gastos1,901,783 SUMAS2,187,641 2,187,641 Glosa: Distribucin de los G.F. en Pedido 3---------------------------------------------X---------------------------------------------------14

FECHADETALLEDEBEHABERProductos Terminados P 15,716,430 a Material Directo1,455,000a M. de Obra Directa356,400a Otros Gastos3,005,030a Costo Fabricacion900,000

SUMAS5,716,430 5,716,430 Glosa: Productos terminados P 1 mes de Mayo---------------------------------------------X---------------------------------------------------15

FECHADETALLEDEBEHABERProductos Terminados P 24,745,844 a Material Directo807,000 a M. de Obra Directa381,200 a Gastos de Fabricacion2,357,644 a Costo de Fabricacion1,200,000

SUMAS4,745,844 4,745,844 Glosa: Productos terminados P 2 mes de mayo---------------------------------------------X---------------------------------------------------16

FECHADETALLEDEBEHABERProductos Terminados P 34,762,641 a Material Directo995,000 a M. de Obra Directa180,000 a Gastos de Fabricacion2,187,641 a Costos Fabricacion1,400,000

SUMAS4,762,641 4,762,641 Glosa: Productos terminados P 3 mes de Mayo---------------------------------------------X---------------------------------------------------

17

FECHADETALLEDEBEHABERCliente7,431,268 a Ingresos por Ventas7,431,268 Costo de Ventas 5,716,360 a Productos Terminados5,716,360

SUMAS13,147,628 13,147,628 Glosa: Venta de Producto Terminado Pedido 1---------------------------------------------X---------------------------------------------------

18


SUMAS10,915,386 10,915,386 Glosa: Venta de Producto Terminado Pedido 2---------------------------------------------X---------------------------------------------------19


SUMAS10,954,026 10,954,026 Glosa: ---------------------------------------------X---------------------------------------------------

Res remunResumen RemuneracionesTOTAL Jos PalmaJuan TapiaREMUNERACIONESCALCULO SEMANA CORRIDACALCULO VACACIONESSUELDO BASE403,200403,200806,400SOBRE SUELDO100,050100,050200,1001,006,500JOSE PALMAJOSE PALMASEMANA CORRIDA104,227106,473210,700VACACIONES27,33636,65563,990( + ) SABADOS Y DOMINGO 105N DAS16*100=6.80.0( + ) FESTIVOS8DAS TRABAJADOS236SUB TOTAL0.0SUB TOTAL1130.0( + ) Vacaciones16GRATIFICACION SIN TOPE0.0TOTAL DIAS129GRATIFICACION CON TOPE68,08368,083136,167Das del ao365Total das sin trabajar129TOTAL REMUNERAC. IMPONIBLE702,896714,4611,417,357DAS TRABAJADOS236

COLACIN20,00020,00040,000SEMANA CORRIDA

TOTAL REMUNERACIONES722,896734,4611,457,35761*100=25.850.02360.0Seguro de Accidentes18,62718,93337,560CALCULO SEMANA CORRIDACALCULO VACACIONES

TOTAL HABERES1,494,917JUAN TAPIAJUAN TAPIA( + ) SABADOS Y DOMINGO 105N DAS21*100=9.1210,700( + ) FESTIVOS8DAS TRABAJADOS23163,990SUB TOTAL113136,167( + ) Vacaciones2140,000TOTAL DIAS13437,560Das del ao365Total das sin trabajar134DAS TRABAJADOS231SEMANA CORRIDACUADRATURA61*100=26.41M.O.DM.O.I231PEDIDO 1356,400216,703PEDIDO 2381,200249,804PEDIDO 3180,000110,810917,600577,3171,494,9170.0

Calculo gastosCosto por Mtodo de Servicio Recproco

CasinoAseoAsesoriaMantencionPedido 180016001200600Pedido 27001800800400Pedido 3600800680800Casino026016090Mantencin601401800Aseo 1200140120Asesora12012000

Total2,4004,7203,1602,010

CasinoAseoAsesoriaMantencion

1,800,0001,800,0001,400,0001,400,0006,400,000

-225,00090,00090,00045,0001,575,0001,890,0001,490,0001,445,000104,110-208,22048,05156,0591,679,1101,681,7801,538,0511,501,05977,87668,141-233,62887,6101,756,9861,749,9211,304,4231,588,67071,13494,8460.0-165,9801,828,1211,844,7671,304,4231,422,6896,400,000

CALCULO HRS J TAPIATRABAJADOR:JUAN TAPIAPEDIDO N1TOTALHORASH. EXTRAHORASH.EXTRAVALORHrs. Norm.Horas ExHoras Norm.Horas ExTOTAL $FECHAHORASM.O. DM.O.D.M.O.I.M.O.I.HORAM.O.D.M.O.D.M.O.I.M.O.I.HORAS3-May12931,80016,2000.00.08,10024,30024,3004-May10911,80016,2002,7000.00.018,90018,9005-May12931,80016,2008,1000.00.024,30024,3006-May10911,80016,2002,7000.00.018,90018,9007-May129121,80016,2002,7000.05,40024,30024,30010-May11921,80016,2005,4000.00.021,60021,60011-May10911,80016,2002,7000.00.018,90018,90012-May12931,80016,2008,1000.00.024,30024,30013-May991,80016,2000.00.00.016,20016,200SUMAS9881120516,200145,80032,4000.013,500191,700

SUELDO:145,800M.O.D.178,200SOBRE SUELDO:45,900M.O.I.13,500

SUELDO M.O.D.145,800SOBRESUELDO M.O.D.32,400SUELDO M.O.I.0.0SOBRESUELDO M.O.I.13,500145,80045,900

PEDIDO N2

TOTALHORASH. EXTRAHORASH.EXTRAVALORHrs. Norm.Horas ExHoras Norm.Horas ExTOTAL $FECHAHORASM.O. DM.O.D.M.O.I.M.O.I.HORAM.O.D.M.O.D.M.O.I.M.O.I.HORAS

14-May118121,80014,4000.01,8005,40021,60021,60017-May991,80016,2000.00.00.016,20016,20018-May992,50022,5000.00.00.022,50022,50019-May992,50022,5000.00.00.022,50022,50020-May127232,50017,5000.05,00011,25033,75033,75024-May992,50022,5000.00.00.022,50022,50025-May10912,50022,5003,7500.00.026,25026,25026-May992,50022,5000.00.00.022,50022,50027-May10912,50022,5003,7500.00.026,25026,250SUMAS887823521,100183,1007,5006,80016,650214,050


SUELDO M.O.D.183,100SOBRESUELDO M.O.D.7,500SUELDO M.O.I.6,800SOBRESUELDO M.O.I.16,650189,90024,150

PEDIDO N3


28-May139222,50022,5007,5000.07,50037,50037,50029-May12932,50022,50011,2500.00.033,75033,75031-May10912,50022,5003,7500.00.026,25026,25000.00.00.00.00.00.000.00.00.00.00.00.000.00.00.00.00.00.000.00.00.00.00.00.000.00.00.00.00.00.000.00.00.00.00.00.0SUMAS35276027,50067,50022,5000.07,50097,500SUELDO:67,500M.O.D.90,000SOBRE SUELDO:30,000M.O.I.7,500SUELDO M.O.D.67,500SOBRESUELDO M.O.D.22,500SUELDO M.O.I.0.0SOBRESUELDO M.O.I.7,50067,50030,000RESUMENJ. TAPIAJ. PALMASUMASSUELDO DIRECTO396,400396400792,800SUELDO INDIRECTO6,800680013,600403,200403,200806,400

SOBRESUELDO DIRECTO62,40062400124,800SOBRESUELDO INDIRECTO37,6503765075,300

100,050100,050200,100

CALCULO HRS J PALMATRABAJADOR:JOSE PALMAPEDIDO N1TOTALHORASH. EXTRAHORASH.EXTRAVALORHrs. Norm.Horas ExHoras Norm.Horas ExTOTAL $FECHAHORASM.O. DM.O.D.M.O.I.M.O.I.HORAM.O.D.M.O.D.M.O.I.M.O.I.HORAS3-May12931,80016,2000.00.08,10024,30024,3004-May10911,80016,2002,7000.00.018,90018,9005-May12931,80016,2008,1000.00.024,30024,3006-May10911,80016,2002,7000.00.018,90018,9007-May129121,80016,2002,7000.05,40024,30024,30010-May11921,80016,2005,4000.00.021,60021,60011-May10911,80016,2002,7000.00.018,90018,90012-May12931,80016,2008,1000.00.024,30024,30013-May991,80016,2000.00.00.016,20016,200SUMAS9881120516,200145,80032,4000.013,500191,700


M.O.D.145,800SOBRESUELDO M.O.D.32,400M.O.I.0.0SOBRESUELDO M.O.I.13,500145,80045,900

PEDIDO N2


14-May118121,80014,4000.01,8005,40021,60021,60017-May991,80016,2000.00.00.016,20016,20018-May992,50022,5000.00.00.022,50022,50019-May992,50022,5000.00.00.022,50022,50020-May127232,50017,5000.05,00011,25033,75033,75024-May992,50022,5000.00.00.022,50022,50025-May10912,50022,5003,7500.00.026,25026,25026-May992,50022,5000.00.00.022,50022,50027-May10912,50022,5003,7500.00.026,25026,250SUMAS887823521,100183,1007,5006,80016,650214,050


M.O.D.183,100SOBRESUELDO M.O.D.7,500M.O.I.6,800SOBRESUELDO M.O.I.16,650189,90024,150

PEDIDO N3


28-May139222,50022,5007,5000.07,50037,50037,50029-May12932,50022,50011,2500.00.033,75033,75031-May10912,50022,5003,7500.00.026,25026,25000.00.00.00.00.00.000.00.00.00.00.00.000.00.00.00.00.00.000.00.00.00.00.00.000.00.00.00.00.00.000.00.00.00.00.00.0SUMAS35276027,50067,50022,5000.07,50097,500SUELDO:67,500M.O.D.90,000SOBRE SUELDO:30,000M.O.I.7,500M.O.D.67,500SOBRESUELDO M.O.D.22,500M.O.I.0.0SOBRESUELDO M.O.I.7,50067,50030,000RESUMENSUELDO DIRECTO396,400M.O.D.792,800SOBRESUELDO M.O.D.124,800SUELDO INDIRECTO6,800M.O.I.13,600SOBRESUELDO M.O.I.75,300SOBRESUELDO DIRECTO62,400806,400200,100SOBRESUELDO INDIRECTO37,6501,006,500

Resumen M O DJ TAPIAJ PALMATOTALTOTALM O DM O IM O DM O IM O DM O I

PEDIDO 1316,2008,10016,2008,10032,40016,200418,9000.018,9000.037,8000.0524,3000.024,3000.048,6000.0618,9000.018,9000.037,8000.0718,9005,40018,9005,40037,80010,8001021,6000.021,6000.043,2000.01118,9000.018,9000.037,8000.01224,3000.024,3000.048,6000.01316,2000.016,2000.032,4000.0178,20013,500178,20013,500356,40027,000

PEDIDO 21414,4007,20014,400720028,80014,4001716,2000.016,200032,4000.01822,5000.022,500045,0000.01922,5000.022,500045,0000.02017,50016,25017,5001625035,00032,5002422,5000.022,500045,0000.02526,2500.026,250052,5000.02622,5000.022,500045,0000.02726,2500.026,250052,5000.028190,60023,450190,60023,450381,20046,900

PEDIDO 32930,0007,50030,000750060,00015,0003033,7500.033,750067,5000.03126,2500.026,250052,5000.090,0007,50090,0007,500180,00015,000917,60088,9001,006,500

costo por proceso contabilidad de costos11

Documents