Академический Документы
Профессиональный Документы
Культура Документы
1,262,250.00
Descuento 5% 63,112.50
1,199,137.50
Embalaje y Flete 1,500.00
Costo + Flete y embalaje 1,200,637.50
Costo
Artculo Cantidad Costo Unitario Total F.E Costo Total Unitario
Final
A 2000 264.00 528,000.00 0.97770825 516,229.96 258.11
B 1000 313.50 313,500.00 0.97770825 306,511.54 306.51
C 1500 280.50 420,750.00 0.97770825 411,370.75 274.25
0 0 0 0
1,262,250.00 1,234,112.24
CALCULO DE COSTOS DE IMPORTACION
DESCRIPCION CODIGO PULGADAS FOB X KILO USD TOTAL FOB USD T.C. FOB SOLES FLETE MARIT. SEGURO
MP - A 1000 $ 60.00 $ 60,000.00 3.3 S/. 198,000.00 S/. 1,427.14 S/. 948.57
MP - B 1000 $ 70.00 $ 70,000.00 3.3 S/. 231,000.00 S/. 1,427.14 S/. 3,320,000.00
MP - C 1500 $ 80.00 $ 120,000.00 3.3 S/. 396,000.00 S/. 2,140.71 S/. 4,980.00
MP - E
AD-VALOREM
igv
Gastos de Aduana
COSTO
AD VALOREM AGENTE ADU. ESTIBA/DEST FLETE LOCAL HANDLIND TOTAL COSTO UNITARIO
S/. 42,582.00 S/. 228.57 S/. 354.29 S/. 371.43 S/. 328.57 S/. 244,240.57 244.24
S/. 42,582.00 S/. 228.57 S/. 354.29 S/. 371.43 S/. 328.57 S/. 3,596,292.00 3,596.29
S/. 63,873.00 S/. 342.86 S/. 531.43 S/. 557.14 S/. 492.86 S/. 468,918.00 312.61
S/. 149,037.00 S/. 800.00 S/. 1,240.00 S/. 1,300.00 S/. 1,150.00 S/. 4,309,450.57
42.58200 0.22857 0.35429 0.37143 0.32857
149,037.00 800.00 1,240.00 1,300.00 1,150.00
3.29
$ 45,300.00
FABRICA DE MUEBLES
Madera B
Cantidad " C/U Total Compras
NACIONAL 2,000.00 306.51 S/. 613,023.07 305
IMPORTACION 1,000.00 3,596.29 S/. 3,596,292.00
Total Compras 3,000.00 1,403.11 S/. 4,209,315.07 598737.02
Consumos 900.00 1,262,794.52
I.Final 2,100.00 S/. 2,946,520.55
299.37
Consumos MD
OT Cantidad " C/U Total Artiiculo
100 1000 253.49 S/. 253,490.18 Mesas A
101 900 1,403.11 S/. 1,262,794.52 Sillones B
102 900 293.43 S/. 264,086.62 Mesas B
103 S/. - Sillones E
2800 S/. 1,780,371.32
HOJA DE COSTOS
OT ARTICULO CANTIDAD HH MD
100 Mesas A 90 3300 S/. 253,490.18
101 Sillones B 240 1200 S/. 1,262,794.52
102 Mesas B 180 2300 S/. 264,086.62
103 0 0
6800 S/. 1,780,371.32
S/. 784,480.72
FACTOR DE DISTRIBUCION CIF = CIF S/ 353,600.00
TOTAL HH 6800
OTROS DATOS
GASTOS DE ADMINISTRACION 40,000.00
GASTOS DE VENTAS 20,000.00
GASTOS FINANCIEROS 10,000.00
CALCULAR:
A) Costo de Materia Prima Compra Nacional
B) Costo de Materia Prima Importacion
C) Costo de Cada Orden de Porduccion
D) Estado de Ganancias y Perdidas
Material Directo
Inventario Inicial -
+ Compras 2,231,354.04
- Inventario Final 1,446,873.31
Consumo
3,678,227.35 784480.72
MOD 476,000.00
Costo Primo 2,256,371.32 1,260,480.72
CIF 353600
+ Inv. Ini.P.P. -
+ I.ini. PT -
- I.Final de PT.
Costo de Ventas
ATERIAL DIRECTO
Formica C
Cantidad " C/U Total Compras
NACIONAL 1,500.00 274.25 S/. 411,370.75 272.89
IMPORTACION 1,500.00 312.61 S/. 468,918.00
Total Compras 3,000.00 293.43 S/. 880,288.75 874598.2
Consumos 900.00 264,086.62
I.Final 2,100.00 S/. 616,202.12
291,57
Cantidad
90 252639.6
240 269431.66
180 262409.46
Cantidad
RPTA.(A)
52
Ventas -
Costo de Ventas -
Utilidad Bruta -
5,850,074.35 784480.72
MARGEN UTILIDAD VENTA C/U coto primo
30% S/. 145,347.06 S/. 629,837.25 S/. 6,998.19 483639.6
30% S/. 404,038.36 S/. 1,750,832.88 S/. 7,295.14 353411.66
S/. - 423409.46
11260
UTILIDA VENTA C/U
196571.88
124749.5