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Compromiso Climtico
Facultad
Ciencias Contables, Financieras y Administrativas.
Carrera Profesional:
Hilos
Contabilidad.
Curso:
Contabilidad de Costos Aplicados II
Unidad:
II
Combustible
Actividad:
MONOGRAFIA CONTABLE
Ciclo acadmico:
VI - 2015
Docente tutor:
Garavito Rojas, Julio Cesar.
Alumna:
Sipan Seminario, Silvia Vanessa.
Repuestos
Material d laborator
Energa
Tributos
Depreciacin
Seguros
Costo unitario
Costo variable
Costo fijo
2,200
12,000 TM
500,000
12,000
2,000
10,000
4,000
14000
13%
9%
4%
CTS
8.33%
Material d laboratorio
Energa
Tributos
Depreciacin
12,000
2,300
1,000
1,600
1,800
600
1,200
Combustible
Repuestos
Material elctrico
Seguros
3,400
La mano de obra directa, mano de obra indirecta, leyes sociales y CTS, son abosorbidos por
los centros de costos de la siguiente manera:
921010
921020
921030
921040
921050
921060
921070
921080
921090
13%
10%
15%
20%
7%
9%
8%
6%
12%
MONTO
BRUTO
ES SALUD
SCTR
SENATI
9%
4%
0.75%
TOTAL LEYES
SOCIALES
CTS
TOTAL MB
LEYES-CTS
8.33%
921010
1,820.00
163.80
72.80
13.65
250.25
151.61
2,221.86
921020
1,400.00
126.00
56.00
10.50
192.50
116.62
1,709.12
921030
2,100.00
189.00
84.00
15.75
288.75
174.93
2,563.68
921040
2,800.00
252.00
112.00
21.00
385.00
233.24
3,418.24
921050
980.00
88.20
39.20
7.35
134.75
81.63
1,196.38
921060
1,260.00
113.40
50.40
9.45
173.25
104.96
1,538.21
921070
1,120.00
100.80
44.80
8.40
154.00
93.30
1,367.30
921080
840.00
75.60
33.60
6.30
115.50
69.97
1,025.47
921090
1,680.00
151.20
67.20
12.60
231.00
139.94
2,050.94
TOTAL
14,000.00
1,260.00
560.00
105.00
1,925.00
1,166.20
17,091.20
Referencia:
13% =
14,000.00
1,925.00
CTS
1,166.20
17,091.20
1,820.00
DETALLE
COSTO
UNITARIO
COSTO
FIJO
COSTO
VARIABLE
MATERIA PRIMA
Pescado
500,000.00
227.27
500,000.00
14,000.00
1,925.00
1,166.20
6.36
0.88
0.53
14,000.00
1,925.00
1,166.20
12,000.00
2,000.00
10,000.00
4,000.00
12,000.00
2,300.00
1,000.00
1,600.00
1,800.00
600.00
3,400.00
1,200.00
5.45
0.91
4.55
1.82
5.45
1.05
0.45
0.73
0.82
0.27
1.55
0.55
12,000.00
2,000.00
10,000.00
4,000.00
12,000.00
2,300.00
1,000.00
1,600.00
1,800.00
600.00
3,400.00
1,200.00
568,991.20
258.63
5,200.00
TOTAL
563,791.20
Q
=
12000 =
5.45
Q1
2200
Factor de produccin de Harina de pescado
Total de pescado procesado
Total de produccin de Harina de pescado
Prima
500,000.00
921020
921030
Cocinado
Prensado
921040
Recup. De
Slidos
921050
Secado
921060
921070
921080
921090
Planta de
Molienda y Adis. Ant.
Vaporizadores
Agua de Cola
Finos
Y envasado
500,000.00
Antioxidantes
Sacos de Prolip.
Hilos
Leyes Sociales
12,000.00
12,000.00
10,000.00
10,000.00
4,000.00
4,000.00
2,000.00
Sal Industrial
MOD (R.B)
TOTAL
2,000.00
1,820.00
1,400.00
2,100.00
2,800.00
980.00
1,260.00
1,120.00
840.00
1,680.00
14,000.00
250.25
192.50
288.75
385.00
134.75
173.25
154.00
115.50
231.00
1,925.00
151.58
116.60
174.90
233.20
81.62
104.94
93.28
69.96
139.92
1,166.00
1,560.00
1,200.00
1,800.00
2,400.00
840.00
1,080.00
960.00
720.00
1,440.00
12,000.00
Reptos. y accesor.
299.00
230.00
345.00
460.00
161.00
207.00
184.00
138.00
276.00
2,300.00
Material Elect.
130.00
100.00
150.00
200.00
70.00
90.00
80.00
60.00
120.00
1,000.00
Material de Lab.
208.00
160.00
240.00
320.00
112.00
144.00
128.00
96.00
192.00
1,600.00
234.00
180.00
270.00
360.00
126.00
162.00
144.00
108.00
216.00
1,800.00
78.00
60.00
90.00
120.00
42.00
54.00
48.00
36.00
72.00
600.00
Seguros
442.00
340.00
510.00
680.00
238.00
306.00
272.00
204.00
408.00
3,400.00
Depreciacin
156.00
120.00
180.00
240.00
84.00
108.00
96.00
72.00
144.00
1,200.00
505,328.83
4,099.10
6,148.65
8,198.20
2,869.37
3,689.19
3,279.28
4,459.46
30,918.92
568,991.00
13%
10%
15%
20%
7%
9%
8%
6%
12%
CTS
Comb. y Lub.
MDI (R.B)
Leyes Sociales
CTS
Electricidad
Tributos munic.
TOTAL