Costo de Producción
Nº Ordenes de Producción Centro de Costos
Total Costo Indirecto
Operación 0015 0016 I II
2 5,000.00 5,000.00
3 4,000.00 4,000.00
4 30,000.00 30,000.00
5 4,500.00 4,500.00
6 55,000.00 55,000.00
7 3,000.00 3,000.00
9 30,000.00 12,000.00 14,000.00 4,000.00
10 1,200.00 1,200.00
11 22,000.00 6,000.00 8,000.00 3,000.00 2,000.00 3,000.00
15 10,866.67 4,346.67 5,071.11 1,448.89
16 7,968.89 2,173.33 2,897.78 1,086.67 724.44 1,086.67
17 4,500.00 4,500.00
18 5,000.00 5,000.00
Total 183,035.56 38,173.33 65,897.78 24,933.33 24,795.56 24,235.56
DETERMINACION DE PROVISION DE CTS
DETALLE PLA OPERAC. 9 % CTS GRATIFICACIÓN VACACIONES TOTAL B.S
CCI 12,000.00 30.00% 1,166.67 2,180.00 1,000.00 4,346.67
CCII 14,000.00 35.00% 1,361.11 2,543.33 1,166.67 5,071.11
CIF 4,000.00 10.00% 388.89 726.67 333.33 1,448.89
[Link] Y VTAS 10,000.00 25.00% 972.22 1,816.67 833.33 3,622.22
40,000.00 3,888.89 7,266.67 3,333.33 14,488.89
DETALLE PLA OPERAC. 11 % CTS GRATIFICACIÓN VACACIONES TOTAL B.S
OP15 6,000.00 27.27% 583.33 1,090.00 500.00 2,173.33
OP16 8,000.00 36.36% 777.78 1,453.33 666.67 2,897.78
CCI 3,000.00 13.64% 291.67 545.00 250.00 1,086.67
CCII 2,000.00 9.09% 194.44 363.33 166.67 724.44
CIF 3,000.00 13.64% 291.67 545.00 250.00 1,086.67
22,000.00 2,138.89 3,996.67 1,833.33 7,968.89
DETERMINACION DE LA DEPRECIACION
DETALLE COSTO TASA % [Link] [Link]
MUEBLES Y
ENSERES 360,000.00 15% 54,000.00 4,500.00
MAQUINARIA Y
600,000.00 10%
EQUIPO 60,000.00 5,000.00
Distribución de los Costos Indirectos de Fabricación
Centro de Costos Costo % Costo Indirecto Costo Total
partes y terminados 24,933.33 50.14% 12,151.35 37,084.68
acabado 24,795.56 49.86% 12,084.20 36,879.76
Total 49,728.89 100.00% 24,235.56 73,964.44
Distribución de los Costos del Centro de Costos I
Orden MO % Costos
0015 8,173.33 42.86% 15,893.44
0016 10,897.78 57.14% 21,191.25
Total 19,071.11 100.00% 37,084.68
Distribución de los Costos del Centro de Costos II
Orden MO % Costos
0015 8,173.33 42.86% 15,805.61
0016 10,897.78 57.14% 21,074.15
Total 19,071.11 100.00% 36,879.76
Resumen
Concepto 0015 0016
Importe Directo 38,173.33 65,897.78
Parte Proporcional CCI 15,893.44 21,191.25
Parte Proporcional CCII 15,805.61 21,074.15
Total 69,872.38 108,163.17
OP 0015 OP 0016 400
MODELO S A
UNIDADES 100 150
COSTO UNIT. 698.72 721.09
#REF!
PRODUCTO MODELO S
ENTRADAS SALIDAS SALDO
DETALLE
Q C.U C.T Q C.U C.T Q C.U C.T
SALDO INICIAL 120 450.00 54,000.00 120 450.00 54,000.00
VENTA AL CONTADO 50 450.00 22,500.00 70 450.00 31,500.00
INGRESO A ALMACEN PT 100 698.72 69,872.38 170 596.31 101,372.38
PRODUCTO MODELO X
ENTRADAS SALIDAS SALDO
DETALLE
Q C.U C.T Q C.U C.T Q C.U C.T
SALDO INICIAL 200 400.00 80,000.00 200 400.00 80,000.00
INGRESO A ALMACEN PT
PRODUCTO MODELO A
ENTRADAS SALIDAS SALDO
DETALLE
Q C.U C.T Q C.U C.T Q C.U C.T
SALDO INICIAL 110 600.00 66,000.00 110 600.00 66,000.00
VENTA AL CONTADO 90 600.00 54,000.00 20 600.00 12,000.00
INGRESO A ALMACEN PT 150 721.09 108,163.17 170 706.84 120,163.17
