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Escuela de Contabilidad
PRACTICO N 10
COSTOS ESTANDAR
D'ONOFRIO S.A.C., presenta el siguiente resumen de la informacin de produccin de:
helados
Gastos de fabricacin
800,000 galones
2.50 el galn
125,000 horas
a S/. 12.00 la hora
S/.
800,000
galones de
700,000
galones
Se pide:
30% de utilidad
Clculo del Costo Unitario Estandar de Mano de obra directa por galn
MOD
Xh =
125,000 h
X h
-------------
125,000 =
800,000
1 galn
S/. 1.875
800,000 galones
1 galn
= S/. 1.875
de MOD
Clculo del Costo Unitario Estandar de Gastos indirectos de fabricacin por galn
0.15625 h / galn ______________
1 h / galn ______________
X = S/. 4.80
S/. 0.75
S/. X
MP
MOD
GIF
TOTAL S/.
UNIDS. TERMINADAS Y
TRANFERIDAS A
ALMACEN
COSTO UNITARIO
ESTANDAR
(S/.)
700,000
2.500
1,750,000.00
700,000
700,000
1.875
0.750
5.125
1,312,500.00
525,000.00
3,587,500.00
MP
MOD
GIF
TOTAL S/.
UNIDS. EN PROCESO
COSTO UNITARIO
ESTANDAR
(S/.)
100,000
60,000
40,000
2.500
1.875
0.750
5.125
250,000.00
112,500.00
30,000.00
392,500.00
MP
MOD
GIF
TOTAL S/.
1,750,000.00
1,312,500.00
525,000.00
3,587,500.00
COSTO UNIDS. EN
PROCESO ESTANDAR
(S/.)
250,000.00
112,500.00
30,000.00
392,500.00
2,000,000.00
1,425,000.00
555,000.00
3,980,000.00
MP
MOD
GIF
UNIDS. TERM Y
TRANSFER
700,000
700,000
700,000
UNIDS. EN PROCESO
PRODUCCN EQUIVAL
(Gl)
100,000
60,000
40,000
800,000
760,000
740,000
MP
MOD
GIF
TOTAL S/.
COSTO DE LA
INVERSIN (S/.)
2,200,480.00
1,573,000.00
680,000.00
4,453,480.00
PRODUCCIN
EQUIVALENTE (Gl)
800,000
760,000
740,000
COSTO UNITARIO
EQUIVALENTE (S/.)
2.751
2.070
0.919
5.739
MP
MOD
GIF
TOTAL S/.
UNIDS. TERMINADAS Y
TRANFERIDAS A
ALMACEN
700,000
700,000
700,000
COSTO UNITARIO
ESTANDAR
(S/.)
2.751
2.070
0.919
5.739
1,925,420.00
1,448,815.79
643,243.24
4,017,479.03
MP
MOD
GIF
TOTAL S/.
UNIDS. EN PROCESO
100,000
60,000
40,000
COSTO UNITARIO
ESTANDAR
(S/.)
2.751
2.070
0.919
5.739
275,060.00
124,184.21
36,756.76
436,000.97
MP
MOD
GIF
TOTAL S/.
1,925,420.00
1,448,815.79
643,243.24
4,017,479.03
COSTO UNIDS. EN
PROCESO REAL (S/.)
275,060.00
124,184.21
36,756.76
436,000.97
2,200,480.00
1,573,000.00
680,000.00
4,453,480.00
MP
MOD
GIF
TOTAL S/.
1,925,420.00
1,425,000.00
555,000.00
3,905,420.00
2,200,480.00
1,573,000.00
680,000.00
4,453,480.00
VARIACIONES
(S/.)
-275,060.00
-148,000.00
-125,000.00
-548,060.00
809,000 gal
800,000 gal
-9,000 gal
760,000 gal
S/.
-22,500.00
S/.
TOTAL VARIACIN S/.
-177,980.00
-200,480.00
0.15625 h / gal =
118,750 h
x S/. 12.00 =
S/.
-135,000.00
x S/. -0.10 =
S/.
TOTAL VARIACIN S/.
-13,000.00
-148,000.00
12.10
12.00
-0.10
0.15625 h / gal =
115,625 h
-14,375 h
En Precio
Real
S/.
Estandar S/.
Variacin S/.
5.2308
4.8000
-0.4308
0.15625 h / gal
---------- S/. 0.75
1 h / gal
---------- S/. X
X = S/. 4.80
x S/. 4.80 =
S/.
680,000.00
130,000 h
= S/. 5.230769
S/.
-69,000.00
130,000 h
x S/. -0.4308
S/.
TOTAL VARIACIN S/.
-56,000.00
-125,000.00
FACTOR DE VARIACIN
Sobre el estandar
Bajo el estandar
VARIACIN NETA
Sobre el estandar
MATERIA PRIMA
Cantidad
Precio S/.
22,500.00
177,980.00
200,480.00
S/.
11,250 horas ms a
S/.
12.00
0.10 ms
para
130,000 horas
Variacin neta
S/.
135,000.00
13,000.00
148,000.00
14,375 horas ms a
S/.
4.80
0.43 ms
para
130,000 horas
Variacin neta
S/.
Total Variacin Neta
S/.
Total Variacin Neta Final
S/.
69,000.00
56,000.00
125,000.00
473,480.00
473,480.00
Bajo el estandar