Costo Promedio

Panadera UAPA

Articulo Clave Unidades

Localizacin Limite Min. Limite Max.

Fecha concepto Entrada Salida Existente Unidad Promedio Debe Credito Saldo
30/7/15 Inventario 40,000 40,000 15.00 15.00 600,000.00 600,000.00
3/7/15 Entraron 50,000 90,000 14.50 14.72 725,000.00 1,325,000.00
6/7/15 Entraron 30,000 120,000 15.50 14.92 465,000.00 1,790,000.00
7/7/15 Salieron 100,000 20,000 14.92 1,492,000.00 298.000.00
16/7/15 Entraron 70,000 90,000 16.00 15.75 1,440,000.00 1,418,000.00
17/7/15 Salieron 90,000 15.75 1,417,500.00 500.00
20/7/15 Entraron 80,000 80,000 17.00 17 1,360,000.00 1,360,000.00
22/7/15 Entraron 90,000 170,000 16.00 16.94 1,440,000.00 2,880,000.00
25/7/15 Entraron 90,000 260,000 15.00 16.27 1,350,000.00 4,230,000.00
28/7/15 Salieron 100,000 160,000 16.94 1,694,000.00 2,536,000.00
30/7/15 Salieron 100,000 60,000 16.27 1,627,000.00 909,000.00

Valuacin promedio

1, 325,000/90,000=14.72

1, 790,000/120,000=14.92

1,418,000/90,000=15.75

1,360,000/80,000=17

2,880,000/170,000=16.94

4,230,000/260,000=16.27

Primeras Entradas, Primeras Salidas (PEPS)

Panadera UAPA

Articulo Clave Unidad

Localizacin Limite Min. Limite Max.

 Entradas Salidas Existencia

Fecha Concepto Unidad Unitario Total Unidad Unit. Total Unidad Importe
6/14 Inv. Final 40,000 15.00 600,000 40,000 600,000
3/7/14 Entrada 50,000 14.50 725,00 90,000 1,325,000
6/7/14 Entrada 30,000 15.50 465,00 120,000 1,790,000
7/7/14 Salida 100,000 14.50 1,450,000 20,000 340,000
16/7/14 Entrada 70,000 16.00 1,120,000 90,000 1,460,000
17/7/14 Salida 90,000 16.00 1,440,000 0 20,000
20/7/14 Entrada 80,000 17.00 1,360,000 80,000 1,360,000
22/7/14 Entrada 90,000 16.00 1,440,000 170,000 2,800,000
25/7/14 Entrada 90,000 15.00 1,350,000 260,000 4,150,000
28/7/14 Salida 100,000
80,000 17.00 1,360,000 2,470,000
20,000 16.00 320,000
100,000
70,000 16.00 1,120,000 900,000.
30,000 15.00 450,000

El inventario final quedo valuado de la siguiente manera:

900,000/15=60,000.
 Ultimas Entradas, Primeras Salidas (UEPS).

Panadera UAPA

Articulo Clave Unidad

Localizacin Limite Min. Limite Max.

Entradas Salidas Existencia

Fecha Concepto Unidad Unitario Total Unidad Unit. Total Unidad Importe
6/14 Inv. Final 40,000 15.00 600,000 40,000 600,000
3/7/14 Entrada 50,000 14.50 725,000 90,000 1,325,000
6/7/14 Entrada 30,000 15.50 465,000 120,000 1,190,000
7/7/14 Salida 100,000 15.50 1,550,000 20,000 360,000
16/7/14 Entrada 70,000 16.00 1,120,000 90,000 1,480,000
17/7/14 Salida 90,000 16.00 1,440,000 0 40,000
20/7/14 Entrada 80,000 17.00 1,360,000 80,000 1,360,000
22/7/14 Entrada 90,000 16.00 1,440,000 170,000 2,800,000
25/7/14 Entrada 90,000 15.00 1,350,000 260,000 4,150,000
28/7/14 Salida 100,000
90,000 15.00 1,350,00 2,800,000
10,000 16.00 160,000 2,640,000
30/7/14 Salida 100,000
80,000 16.00 1,280,000 1,360,000
20,000 17.00 340,000 1,020,000

El inventario final quedo valuado de la siguiente manera:

1,020,000/17=60,000.

Zapatera UAPA.

Nomina de Empleados
 Datos Empleados Horas Trabajadas Deducciones

tems Nombres puesto Sal. normales Extras Doble Incentivos Total S.F.S A.F.P ISR CxC Sueldo Sueldo
s Semanal 3.04 2.87 Total Neto
1 Cuasimodo Cortad $2,100 47.72 515.3 190.88 $300.00 $1,053 63..8 60.27 - 417 $299.1 $754.8
Celestino or 6 .96 4 5 1 5
Prez
2 Cstulo Tejedor $2,500 56.82 454.5 340.62 $250.00 $1.102 76 71.75 - $12 $267.7 $834.2
Endometrio 6 0 5 5
Valdez
3 Eleuterio Ensam $2,000 45.45 - 227.25 $300.00 $72.79 60.8 57.40 - $15 $282.2 $304.5
Sinforoso blador 0 0 9
Abreu
4 Sildulfo Cortad $2,500 56.82 453.6 454.56 $1,000.00 $1,908 76 71.75 - $30 $447.7 $1,460.
Cipriano or 8 .24 0 5 49
Santana
5 Jack Veneno Prepar $1,700 38.64 417.3 417.36 $700.00 $1,465 51.6 48.79 - $- $100.4 $1,315.
Martnez ador 6 .12 8 7 96
6 Emenegirdo Termin $1,700 38.64 521.6 193.20 $250.00 $1,003 51.6 48.79 - $- $100.4 $902.9
Deocracio acin 0 .44 8 7 7
Daz
7 Sinedoro Cose. $1,700 38.64 - - $200.00 $238.6 51.6 48.79 - $25 $350.4 $-
Plutarco Maqui 4 8 0 7 111.83
Meja na
8 Serapio Ayud. $1,500 34.09 306.8 - $200.00 $540.9 45.6 43.05 - $20 $288.6 $252.2
Genovevo Produc 1 0 0 0 5 5
Duran to
Total de $15,700. $356.82 $2,66 $1,823 $3,200 $8,101 $477 $450. - $1,1 $2,122. $5,937.
M.O.D 00 9.37 .87 .91 .28 59 95. 87 09

9 Colombina Asisten $2,100 47.73 - - $- $43.47 63.8 60.27 - $- $124.1 -76.38

Explorencia te 4 1
Daz A.D.M
10 Belecario Asis. $1,700 38.64 - 347.76 $- $386.4 51.6 48.79 - $10 $200.4 185.93
Recaredo Superv 0 8 0 7
Pea isor
11 Demetria Secreta $1,800 40.91 - - $100 $40.91 54.7 51.66 - $- $106.3 34.53
Saturnina ria 2 8
Rosario
12 Restituyo Superv $3,100 70.45 - - $500 $570.4 94.2 88.79 - $10 $283.2 287.24
Timoteo isor 5 4 0 1
Zapata

Total de $8,700.0 197.73 - 347.76 $600 $1,145 264. 249.6 - $20 $714.1 $584.0
M.O.I 0 .49 48 9 0 7 8
13 Ruperta Vende $1,800 40.91 - - $2,000.00 $2,040 54.7 51.66 - $10 $206.3 $1834.
Bonifacia dor .91 2 0.00 8 53
Meja
14 Prospero Vende $2,100 43.73 - - $300.00 $347.7 63.8 60.27 - $30 $424.1 $-76.38
Ruperto dor 3 7 0.00 1
Barriento
Total sueldo $3,900 88.64 - - $2,300 $2,388 118. 111.9 - $40 $ $17,58.
Ventas .64 64 3 0 15
15 Artemio Gerent $4,000 90.91 - - $2,000.00 $2,090 121. 114.8 - $50 $736.4 $1,354.
Espaminondo e .91 60 0 0.00 0 51
De la cruz
Total sueldo $4 ,000 90.91 - - $2,000 $2,09 121. 114. - $50 $736. $1,354
Adm. 0.64 60 80 0.0 40 .51
0
Total $28,400. 645.46 $2,82 $2,17 $8,100 $13,5 $98 $927 - $1, $4,20 $9,633
General 00 9.37 1.63 10.13 2 .01 895 3.93 .65
Beneficios Laborales, Deben calcular los beneficios laborales a la nmina anterior, y hacer las
entradas de diario necesarias.

1- Cuasimodo Celestino Prez

2500/5.5=381.81/8=47.72
47.72*35=16.70
47.72+16.70=64.42*8=515.36
47.72*4=190.88

2- Cstulo Endometrio Valdez

2500/5.5=454.54/8=56.82
56.82*35=19.88
56.82+19.88=76.70
56.82*6=340.92

3- Eleuterio Sinforoso Abreu

2000/5.5=363.64/8=45.45
45.45*30/1363.5
45.45*5=227.25
1363.5+227.25=1590.75

4- Sildulfo Cipriano Santana

2500/5.5=454.54/8=56.82
56.82*35=19.89
56.82+19.89=76.71*8=453.68
56.82*8=454.56

5- Jack Veneno Martnez

1,700/5.5=309.09*8=38.64
38.64*35=13.53
38.64+13.53=52.17*8=417.36
38.64*8=309.72

6- Emenegirdo Deocracio Daz

1,700/5.5=309.09*8=38.64
38.64*35=13.53
38.64+13.53=52.16
52.16*10=521.60
38.64*5=193.20

7- Sinedoro Plutarco Meja

1700/5.5=309.09
309.09/8=38.63

8- Serapio Genovevo Duran

2,100/5.5=381.81
381.81/8=47.73
9- Colombina Explorencia Daz
1500/5.5=272.72
272.72/8=44.09*9=306.81

10- Belecario Recaredo Pea

1700/5.5=309.09*8=38.64
38.64*30=1,159.20
38.64*9=347.76
1,159+347.76=1,506.96

11- Demetria Saturnina Rosario

1,800/5.5=327.27
327.27/8=40.91

12- Restituyo Timoteo Zapata

3,100/5.5=563.63
563.63/8=70.45

13- Ruperta Bonifacia Meja

1,800/5.5=327.27
327.27/8=40.91

14- Prospero Ruperto Barriento

2,100/5.5=381.81
381.81/8=47.43

15- Artemio Espaminondo De la cruz

4,000/5.5=727.27
727.27/8=90.91