CANTIDAD EN PROCESO CANTIDAD PRODUC PROD.

MERMA
10,000.00 6,000.00 500.00
PROD PROC. %EQUIVALENTE CANTIDAD EQUIVALENTE
3,500.00 0.50 7,750.00 7,750.00

<
 DPTO A DPTO B DPTO C
MOD 10,000.00 8,000.00 10,000.00
MD 45,000.00 30,000.00 44,000.00
CIF 12,800.00 8,000.00 11,000.00

22,500.00 13,500.00 9,900.00

15,000.00 12,000.00 9,000.00

7500 1500 900

10000 75% 3000 50% 3000 50%

MOD 10000 8000 10000

22500 13500 9900
 75,000.00 MD 300,000.00
60,000.00 COSTO EQUIVALENTE 69,000.00
55,000.00
15,000.00 60% 5,000.00 80% MOD 172,500.00
69,000.00
300,000.00
172,500.00 162,250.00 CIF 86,250.00
69,000.00
86,250.00 81,125.00
4.35
MOD 162250 2.75
59000
2.50
CIF 81125 1.38
59000
1.25
MD 130000 / 1250 104
MOD 50000 / 1250 40
CIF 20000 / 1250 16

PRODICTO TERMINADO
MD 1,150.00 X 104.00 = 119600
MOD 1,150.00 X 40.00 = 46000
CIF 1,150.00 X 16.00 = 18400

PRODUCTO EN PROCESO
MD 100.00 X 104.00 = 10,400.00
MOD 100.00 X 40.00 = 4,000.00
CIF 100.00 X 16.00 = 1,600.00
200,000.00
EN UNA PRODUCCION CONTINUA
VOLUMEN
ETAPA COSTO S/. PRODUCCION
acumulativo (UNIDADES)
DEPARTAMENTO 1 400,000.00 3,000.00
DEPARTAMENTO 2 200,000.00 2,500.00
DEPARTAMENTO 3 100,000.00 2,500.00
700,000.00
costo unitari s/
q (1) FACTOR TERMINACION O ACABADO
POR UNIDAD DE PRODUCTO

dpto. 01
Material directo 270,000.00
Mano de obra directa 60,000.00
costo indireto de fabricacion 70,000.00
400,000.00

dpto. 01
PT 2,500.00
PP 303.33
2,803.33

MD 270,000.00 / 2,803.33
MOD 60,000.00 / 2,803.33
CIF 70,000.00 / 2,803.33
400,000.00

PRODUCTO TERMINADO
MD 2,500.00 X 96.31
MOD 2,500.00 X 21.40
CIF 2,500.00 X 24.97

PRODUCTO EN PROCESO
MD 303.33 X 96.31
MOD 303.33 X 21.40
CIF 303.33 X 24.97

DPTO. 02
PT 2,200.00
PP 180.00
2,380.00

MD / 2,380.00
MOD 90,000.00 / 2,380.00
CIF 110,000.00 / 2,380.00
200,000.00

PRODUCTO TERMINADO
MD 2,200.00 X 96.31
MOD 2,200.00 X 59.22
CIF 2,200.00 X 71.19

PRODUCTO EN PROCESO
MD 300.00 X 142.69
MOD 180.00 X 37.82
CIF 180.00 X 46.22

DPTO. 03
PT 1,900.00
PP 100.00
2,000.00

MD - / 2,000.00
MOD 40,000.00 / 2,000.00
CIF 60,000.00 / 2,000.00
100,000.00

PRODUCTO TERMINADO
MD 1,900.00 X 96.31
MOD 1,900.00 X 79.22
CIF 1,900.00 X 101.19

PRODUCTO EN PROCESO
MD 300.00 X 226.72
MOD 100.00 X 20.00
CIF 100.00 X 30.00
 151.67 60
A PROCESO SIGUIENTE EN PROCESO FACTOR DE
MERMAS UNIDADE
UNIDADES UNIDADES PRODUCCION
2,500.00 45.00 455.00 2/3
2,200.00 300.00 3/5
1,900.00 300.00 1/3

(2) TOTAL ENTREGADO AL ALMACEN 1,400.00

TOTAL POR ENTEGAR O RETENIDO 500.00
1,900.00

dpto. 02 dpto. 03

90,000.00 40,000.00
110,000.00 60,000.00
200,000.00 100,000.00

DPTO2
MD
MOD 37.82
CIF 46.22
84.03
96.31
21.40
24.97
142.69

240,784.78
53,507.73
62,425.68
356,718.19

29,215.22
6,492.27
7,574.32
43,281.81
400,000.00

-
 37.82
46.22
84.03

211,890.61
130,280.08
156,615.27
498,785.96

42,806.18
6,806.72 556,718.19
8,319.33
57,932.23
556,718.19

-
20.00
30.00
50.00

182,996.43
150,514.61
192,258.65
525,769.69
598,785.96
68,016.27
2,000.00
3,000.00
73,016.27
598,785.96
 PRODUCCION
EQUIVALENTES
UNIDADES
2,770.00 500.00 166.6666666667 333.333333
2,380.00 135
2,000.00 135

UNIDADES
UNIDADES
UNIDADES

DPTO1 ACUMULACION DPTO 3 ACUMULACION

96.31 96.31 - 96.31
21.40 59.22 20.00 79.22
24.97 71.19 30.00 101.19
142.69 226.72 50.00 276.72
 DPTO A

MD 46,000.00 (+) 14,000.00 X 1.00 = 60,000.00

MOD 46,000.00 (+) 14,000.00 X 0.40 = 51,600.00
CIF 46,000.00 (+) 14,000.00 X 0.40 = 51,600.00

COSTO UNITARIO S P.V

Q
MD 31,200.00 / 60,000.00 = 0.52
MOD 36,120.00 / 51,600.00 = 0.70
CIF 34,572.00 / 51,600.00 = 0.67
101,892.00 1.89

PRODUCTO TERMINADO
MD 46,000.00 X 0.52 = 23,920.00
MOD 46,000.00 X 0.70 = 32,200.00
CIF 46,000.00 X 0.67 = 30,820.00
86,940.00

PRODUCTO EN PROCESO
MD 14,000.00 X 0.52 = 7,280.00
MOD 5,600.00 X 0.70 = 3,920.00
CIF 5,600.00 X 0.67 = 3,752.00
1.89 14,952.00 101,892.00

DPTO B
DTOA 86,940.00
35,700.00
31,920.00
154,560.00

1 MD
MOD 40,000.00 (+) 6,000.00 X 0.33 = 41,999.80
CIF 40,000.00 (+) 6,000.00 X 0.33 = 41,999.80
83,999.60

COSTO UNITARIO
MD
MOD 35,700.00 / 41,999.80 = 0.85
CIF 31,920.00 / 41,999.80 = 0.76
67,620.00 1.61

PRODTOS TERMINADO
MD 40,000.00 0.52 = 20,800.00
MOD 40,000.00 X 1.55 = 62,000.16
CIF 40,000.00 X 1.43 = 57,200.14
140,000.31

PRODUCTOS EN PROCESOS
MD 6,000.00 X 1.89 = 11,340.00
MOD 1,999.80 X 0.85 = 1,699.84
CIF 1,999.80 X 0.76 = 1,519.86
14,559.69 154,560.00
154,560.00