CASO 1 MATERIALES DIRECTOS

UNIDADES VALORES
OBS. PMP
CONCEPTO COSTO UNITARIO ENTRADA SALIDA SALDO ENTRADA SALIDA SALDO
INV INC $7,500 6,000 6,000 $45,000,000 $45,000,000
COMPRA $8,200 8,000 14,000 $65,600,000 $110,600,000 $7,900.00
VENTA 1,000 13,000 $7,900,000 $102,700,000
MERMA 40 12,960 $316,000 $102,384,000
VENTA 4,000 8,960 $31,600,000 $70,784,000
DEV V $7,900 200 9,160 $1,580,000 $72,364,000
REP. 200 8,960 $1,580,000 $70,784,000
VENTA 200 8,760 $1,580,000 $69,204,000
VENTA 3,000 5,760 $23,700,000 $45,504,000
24-Mar COMPRA $8,500 4,000 9,760 $34,000,000 $79,504,000 $8,145.90
VENTA 8,000 1,760 $65,167,213 $14,336,787 $8,145.90

INVENTARIO FINAL 1,760 KILOS

$14,336,787 PESOS
CASO 2
CIF ESTIMADO $400,000
COSTO POR KILO DE HARINA $500
COSTO MANO DE OBRA $2,800 HORA TRABAJADA

KILOS 480 960 720 1,200

BOLSAS 1,200 2,400 1,800 3,000
CORBATITAS ESPAGUETIS ESPIRALES TALLARINES
MD $240,000 $480,000 $360,000 $600,000
MOD $280,000 $560,000 $420,000 $700,000
CIF est $57,143 $114,286 $85,714 $142,857
$577,143 $1,154,286 $865,714 $1,442,857

(60/5)=12 bolsas PRODUCCION POR CADA HORA

CIF ESTIMADO PRESUPUESTADO REAL

$400,000 $400,000 $500,000
= $119.0476 $148.8095
(480 + 960 + 720 + 1.200) 3,360 3,360

MAT DIRECTO MOD CIF

$1,680,000 $240,000 $1,960,000 $280,000 $500,000 $400,000
$480,000 $560,000 $14,286
$360,000 $420,000 $28,571
$600,000 $700,000 $21,429
$1,680,000 $1,680,000 $1,960,000 $1,960,000 $35,714
$500,000 $500,000

PRODUCTO EN PROCESO PRODUCTO TERMINADO COSTO DE VENTAS

$1,680,000 577,143 $577,143 577,143 $577,143
$1,960,000 1,154,286 $1,154,286 1,154,286 $1,154,286
$400,000 1,442,857 $1,442,857 $14,286
$21,429 $35,714 $28,571
$4,061,429 3,174,286 $3,210,000 1,731,429 $1,774,286 0

-/-
REMUN. 2,500,000 SUPUESTO
REMUN, POR PAGAR 2,500,000
-/-
MOD 1,960,000
REMUN. 1,960,000

AJUSTE DE CIF
CIF REAL - CIF ESTIMADO = AJUSTE
CORBATITAS $71,429 $57,143 $14,286 COSTO DE VENTA
ESPAGUETIS $142,857 $114,286 $28,571 COSTO DE VENTA
ESPIRALES $107,143 $85,714 $21,429 PRODUCTO EN PROCESO
TALLARINES $178,571 $142,857 $35,714 PRODUCTO TERMINADO
$500,000 $400,000 $100,000
CASO 3
OP 10 OP 20
MD 1 $8,000,000 $4,800,000
MD 2 $4,000,000 $6,500,000
MOD 1 $570,000 $532,000
MOD 2 $380,000 $304,000
CIF
MI $250,000 $350,000
MOI $144,000 $120,000
CIF $813,675 $716,034
e) $14,157,675 $13,322,034

CIF
c) $1,529,709
$0.8565
$1,786,000

a) COSTO PRIMO
OP 10 $8,000,000 $4,000,000 $570,000 $380,000 $12,950,000
OP 20 $4,800,000 $6,500,000 $532,000 $304,000 $12,136,000

b) COSTO DE CONVERSION
OP 10 $570,000 $380,000 $250,000 $144,000 $813,675 $2,157,675
OP 20 $532,000 $304,000 $350,000 $120,000 $716,034 $2,022,034

d) -/-
PRODUCTO EN PROCESO $27,479,709
MD $23,300,000
MOD $1,786,000
CIF $2,393,709
inicio del proceso productivo
-/-
PRODUCTO TERMINADO $27,479,709
PRODUCTO EN PROCESO $27,479,709
termino del proceso productivo
 CASO 4
SOUR500 SOUR600 SOUR400
PAPAYAS CHIRIMOYA MAQUI

MD COMUN $750,000 $900,000 $600,000

MD DIFERENTE $1,200,000 $1,000,000 $1,800,000
MOD $210,000 $252,000 $168,000
CIF MI $180,000 $270,000 $150,000
CIF MOI $250,000 $300,000 $200,000
CIF $48,750 $47,500 $60,000
d) $2,638,750 $2,769,500 $2,978,000

b) CIF $156,250 $0.02500

$6,250,000

SOUR PAPAYAS $1,950,000 $0.02500 $48,750

SOUR CHIRIMOYA $1,900,000 $0.02500 $47,500
SOUR MAQUI $2,400,000 $0.02500 $60,000
$156,250
SOUR SOUR SOUR
a) COSTO PRIMO PAPAYAS CHIRIMOYA MAQUI

MD COMUN $750,000 $900,000 $600,000

MD DIFERENTE $1,200,000 $1,000,000 $1,800,000
MOD $210,000 $252,000 $168,000
$2,160,000 $2,152,000 $2,568,000 $6,880,000

c) COSTO DE CONVERSION
SOUR SOUR SOUR
PAPAYAS CHIRIMOYA MAQUI

MD $210,000 $252,000 $168,000

CIF MI $180,000 $270,000 $150,000
CIF MOI $250,000 $300,000 $200,000
CIF $48,750 $47,500 $60,000
$688,750 $869,500 $578,000 $2,136,250

e)
MATERIALES DIRECTOS MANO OBRA DIRECTA COSTOS INDIRECTOS
2,400,000 750,000 630,000 210,000 600,000 180,000
1,200,000 900,000 252,000 750,000 270,000
1,000,000 600,000 168,000 156,250 150,000
1,800,000 1,200,000 630,000 630,000 250,000
1,000,000 300,000
1,800,000 200,000
6,400,000 6,250,000 PRODUCTO TERMINADO 48,750
SD 150,000 8,386,250 2,638,750 47,500
8,386,250 2,638,750 60,000
SD 5,747,500 1,506,250 1,506,250
PRODUCTOS EN PROCESO
6,250,000 2,638,750
630,000 2,769,500 COSTO DE VENTAS VENTAS
1,506,250 2,978,000 2,638,750 3,298,438
8,386,250 8,386,250 2,638,750 3,298,438
SD 2,638,750 SA 3,298,438
CASO 3
OP 10 OP 20
MD 1 $8,000,000 $4,800,000
MD 2 $4,000,000 $6,500,000
MOD 1 $570,000 $532,000
MOD 2 $380,000 $304,000
CIF
MI $250,000 $350,000
MOI $144,000 $120,000
CIF $578,243 $541,897
e) $13,922,243 $13,147,897

CIF
c) $1,120,140
$0.0447
$25,086,000

a) COSTO PRIMO
OP 10 $8,000,000 $4,000,000 $570,000 $380,000 $12,950,000
OP 20 $4,800,000 $6,500,000 $532,000 $304,000 $12,136,000

b) COSTO DE CONVERSION
OP 10 $570,000 $380,000 $250,000 $144,000 $578,243
OP 20 $532,000 $304,000 $350,000 $120,000 $541,897

d) -/-
PRODUCTO EN PROCESO $27,070,140
MD $23,300,000
MOD $1,786,000
CIF $1,984,140
inicio del proceso productivo
-/-
PRODUCTO TERMINADO $27,070,140
PRODUCTO EN PROCESO $27,070,140
termino del proceso productivo
$1,922,243
$1,847,897