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COSTOS DE PRODUCCION II
Escuela de Contabilidad
PRACTICO N 4
COSTOS POR PROCESOS CON CUATRO DEPARTAMENTOS PRODUCTIVOS
La Fbrica "El Ferrol", elabora un solo producto, el mismo que para su terminacin,
involucra un proceso en cuatro departamentos productivos: A,B,C y D; en el cual,
en el primero A, se ponen materiales y se producen prdidas. En el B, se aumentan
materiales pero, no hay aumento de unidades. En el C, se aumentan materiales y
hay aumento de unidades. En el D, hay aumento de materiales y de unidades, pero
se producen prdidas.
INFORME DE UNIDADES A TRABAJAR
CONCEPTO
CANTIDADES A JUSTIFICARSE:
. Puestos en Proceso
. Recibidos del Dpto. anterior
A justificarse
Dpto. A
90,000
CANTIDADES JUSTIFICADAS:
. Terminados y Transferidos al Dpto. siguiente
. Terminados y no Transferidos
. En pleno proceso:
Avance:
Material
100%
Mano de Obra
50%
Gtos. Fabric.
50%
Avance:
Material
100%
Mano de Obra
33.33%
Gtos. Fabric.
33.33%
Avance:
Material
100%
Mano de Obra
40%
Gtos. Fabric.
40%
Avance:
Material
100%
Mano de Obra
50%
Gtos. Fabric.
50%
. Perdidas o malogradas
TOTAL JUSTIFICADO
Dpto. B
Dpto. C
Dpto. D
90,000
(*)
45,000
45,000
20,000
30,000
50,000
10,000
40,000
50,000
45,000
20,000
30,000
3,000
40,000
2,750
35,000
3,000
20,000
12,000
7,250
10,000
5,000
90,000
45,000
50,000
2,000
50,000
Materiales
Mano de Obra
Gastos de Fabricacin
TOTAL
S/.
Dpto. A
34,000.00
15,000.00
11,250.00
60,250.00
Dpto. B
2,250.00 *
9,250.00
7,400.00
18,900.00
Dpto. C
10,000.00
10,956.00
7,304.00
28,260.00
Dpto. D
7,200.00
8,600.00
2,150.00
17,950.00
Se solicita lo siguiente:
1. Calcular la produccin equivalente por departamento.
2. Calcular el costo unitario por departamento.
3. Clculo del costo de las unidades terminadas.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
4.
5.
6.
COMPROBACIN
DEPARTAMENTO
1.
2.
3.
3.
4.
5.
6.
COMPROBACIN
DEPARTAMENTO
Se Aumentan mate
2,000
1.
2.
3.
4.
5.
7.
8.
9.
10.
11.
COMPROBACIN
Comprobacin / J
DEPARTAMENTO "A"
Prdida
1.
5,000
Unids.
DUCTIVOS
DETALLE
MP
MOD
GIF
2.
UNIDS. TERM. Y
TRANSFERIDAS
UNIDS. TERM. Y NO
TRANSFERIDAS
20,000
20,000
20,000
45,000
45,000
45,000
UP
20,000
AVANCE
EQUIVALENTE
Unids
( Unids )
100%
50%
50%
20,000
10,000
10,000
85,000
75,000
75,000
COSTO DE
PRODUCCIN
COSTO UNITARIO
INVERSIN
EQUIVALENTE
EQUIVALENTE
( S/. )
( Unids )
( S/. )
34,000.00
15,000.00
11,250.00
60,250.00
/
/
/
85,000
75,000
75,000
=
=
=
0.40
0.20
0.15
0.75
4.
COSTO UNITARIO
COSTO DE UNIDS.
UNIDS.
EQUIVALENTE
TERM. Y TRANSF.
TERMINADAS
( S/. )
( S/. )
45,000
45,000
45,000
X
X
X
0.40
0.20
0.15
0.75
=
=
=
18,000.00
9,000.00
6,750.00
33,750.00
5.
PRODUCCIN
UNIDS. TERM.
COSTO UNITARIO
COSTO DE UNIDS.
Y NO
EQUIVALENTE
TERM. Y TRANSF.
TRANSFERIDAS
( S/. )
( S/. )
20,000
20,000
20,000
X
X
X
0.40
0.20
0.15
0.75
=
=
=
8,000.00
4,000.00
3,000.00
15,000.00
COSTO UNITARIO
COSTO DE UNIDS.
UNIDS. EN
EQUIVALENTE
EN PROCESO
PROCESO
( S/. )
( S/. )
MP
20,000
0.40
8,000.00
MOD
GIF
TOTAL
10,000
10,000
X
X
0.20
0.15
0.75
=
=
2,000.00
1,500.00
11,500.00
INVERSIN ACUMULADA
S/.
60,250.00
Unids
6.
11,500.00
20,000
S/.
0.575
S/.
60,250.00
S/.
33,750.00
S/.
15,000.00
S/.
8,000.00
2,000.00
1,500.00
S/.
11,500.00
0.75
0.75
0.40
0.20
0.15
S/.
S/.
S/.
60,250.00
DEPARTAMENTO "B"
Se adicionan materias primas por
1.
2.
UNIDS. TERM. Y
TRANSFERIDAS
UNIDS. TERM. Y NO
TRANSFERIDAS
MP
MOD
GIF
30,000
30,000
30,000
3,000
3,000
3,000
UP
12,000
AVANCE
CUEMP
CUEMOD
CUEGIF
TOTAL
Unids
( Unids )
12,000
4,000
4,000
45,000
37,000
37,000
COSTO DE
PRODUCCIN
COSTO UNITARIO
INVERSIN
EQUIVALENTE
EQUIVALENTE
( S/. )
( Unids )
( S/. )
2,250.00
9,250.00
7,400.00
18,900.00
/
/
/
45,000
37,000
37,000
=
=
=
0.05
0.25
0.20
0.50
COSTO UNITARIO
COSTO DE UNIDS.
UNIDS.
EQUIVALENTE
TERM. Y TRANSF.
TERMINADAS
( S/. )
( S/. )
30,000
30,000
30,000
X
X
X
0.45
0.45
0.35
1.25
PRODUCCIN
EQUIVALENTE
100%
33%
33%
3.
S/.
=
=
=
13,500.00
13,500.00
10,500.00
37,500.00
4.
5.
UNIDS. TERM.
COSTO UNITARIO
COSTO DE UNIDS.
Y NO
EQUIVALENTE
TERM. Y TRANSF.
TRANSFERIDAS
( S/. )
( S/. )
3,000
3,000
3,000
X
X
X
0.45
0.45
0.35
1.25
=
=
=
1,350.00
1,350.00
1,050.00
3,750.00
COSTO UNITARIO
COSTO DE UNIDS.
UNIDS. EN
EQUIVALENTE
EN PROCESO
PROCESO
( S/. )
( S/. )
12,000
0.75
9,000.00
X
X
X
0.05
0.25
0.20
1.25
=
=
=
600.00
1,000.00
800.00
11,400.00
C.U. DPTO.
ACTUAL
MP
MOD
GIF
TOTAL
12,000
4,000
4,000
INVERSIN ACUMULADA
6.
S/.
52,650.00
S/.
0.95
S/.
52,650.00
S/.
37,500.00
S/.
3,750.00
S/.
9,000.00
11,400.00
1.25
1.25
0.75
S/.
0.05
0.25
0.20
S/.
S/.
S/.
600.00
1,000.00
800.00
S/.
52,650.00
DEPARTAMENTO "C"
Se adicionan materias primas por
S/.
Adems, se han aumentado
20,000
1.
10,000.00
Unidades.
UNIDS. TERM. Y
TRANSFERIDAS
40,000
40,000
40,000
UNIDS. TERM. Y NO
TRANSFERIDAS
2,750
2,750
2,750
UP
7,250
AVANCE
PRODUCCIN
EQUIVALENTE
Unids
( Unids )
100%
40%
40%
7,250
2,900
2,900
50,000
45,650
45,650
2.
COSTO DE
PRODUCCIN
COSTO UNITARIO
INVERSIN
EQUIVALENTE
EQUIVALENTE
( Unids )
( S/. )
CUEMP
CUEMOD
CUEGIF
TOTAL
3.
10,000.00
10,956.00
7,304.00
28,260.00
/
/
/
( S/. )
50,000
45,650
45,650
=
=
=
0.20
0.24
0.16
0.60
X
X
X
Costo
Unitario
0.45
0.45
0.35
1.25
Costo
Total
13,500.00
13,500.00
10,500.00
37,500.00
=
=
=
30,000 Unids.
20,000 Unids.
50,000 Unids.
DETALLE
MP
MOD
GIF
Costo Ajustado
3.
/
/
/
Unidades
a trabajar
50,000
50,000
50,000
=
=
=
Costo Unitario
Ajustado (S/.)
0.27
0.27
0.21
0.75
4.
Costo
Total (S/.)
13,500.00
13,500.00
10,500.00
37,500.00
COSTO UNITARIO
COSTO DE UNIDS.
UNIDS.
EQUIVALENTE
TERM. Y TRANSF.
TERMINADAS
( S/. )
( S/. )
40,000
40,000
40,000
X
X
X
0.47
0.51
0.37
1.35
=
=
=
18,800.00
20,400.00
14,800.00
54,000.00
UNIDS. TERM.
COSTO UNITARIO
COSTO DE UNIDS.
Y NO
EQUIVALENTE
TERM. Y TRANSF.
TRANSFERIDAS
( S/. )
( S/. )
2,750
2,750
2,750
X
X
X
0.47
0.51
0.37
1.35
=
=
=
1,292.50
1,402.50
1,017.50
3,712.50
5.
COSTO UNITARIO
COSTO DE UNIDS.
UNIDS. EN
EQUIVALENTE
EN PROCESO
PROCESO
( S/. )
( S/. )
7,250
0.75
5,437.50
X
X
X
0.20
0.24
0.16
1.35
=
=
=
1,450.00
696.00
464.00
8,047.50
C.U. DPTO.
ACTUAL
MP
MOD
GIF
TOTAL
7,250
2,900
2,900
INVERSIN ACUMULADA
6.
S/.
65,760.00
8,047.50
7,250
S/.
1.11
S/.
65,760.00
S/.
53,999.85
S/.
3,712.49
S/.
5,437.50
8,047.66
1.35
1.35
0.75
S/.
0.20
0.24
0.16
S/.
S/.
S/.
1,450.00
696.09
464.07
S/.
DEPARTAMENTO "D"
Se Aumentan materiales que producen aumento de
2,000 Unidades malogradas.
1.
10,000
Unidades y hay
2.
3.
=
=
=
50,000
2,000
48,000
65,760.00
4.
CAUP
=
2,700.00
Clculo del Costo Total Actualizado
DETALLE
MP
MOD
GIF
TOTAL
DETALLE
MP
MOD
GIF
TOTAL
DETALLE
MP
MOD
GIF
TOTAL
5.
MP
MOD
GIF
TOTAL
7.
Unidades
Recibidas
40,000
40,000
40,000
X
X
X
Unidades
Perdidas
2,000
2,000
2,000
Costo
Total (S/.)
18,800.00
20,400.00
14,800.00
54,000.00
X
X
X
48,000
Costo
Unitario (S/.)
0.47
0.51
0.37
1.35
Costo
Unitario (S/.)
0.47
0.51
0.37
1.35
S/.
Costo
Total (S/.)
18,800.00
20,400.00
14,800.00
54,000.00
=
=
=
Costo Total
de Unidades
Perdidas (S/.)
940.00
1,020.00
740.00
2,700.00
=
=
=
Costo Total
de Unidades
Perdidas (S/.)
940.00
=
1,020.00
=
740.00
=
2,700.00
0.056250005
Costo Total
Descontado
(S/.)
17,860.00
19,380.00
14,060.00
51,300.00
DETALLE
Costo Total
Descontado
(S/.)
17,860.00
19,380.00
14,060.00
51,300.00
/
/
/
Unidades
Buenas
48,000
48,000
48,000
Costo Unitario
Actualizado
al Dpto. D (S/.)
0.372
0.404
0.293
1.069
=
=
=
UNIDS. TERM. Y
TRANSFERIDAS
UNIDS. TERM. Y NO
TRANSFERIDAS
MP
MOD
GIF
35,000
35,000
35,000
3,000
3,000
3,000
10,000
UP
AVANCE
%
Unids
( Unids )
100%
50%
50%
10,000
5,000
5,000
48,000
43,000
43,000
COSTO DE
PRODUCCIN
COSTO UNITARIO
INVERSIN
EQUIVALENTE
EQUIVALENTE
( S/. )
( Unids )
( S/. )
7,200.00
8,600.00
2,150.00
/
/
/
48,000
43,000
43,000
PRODUCCIN
EQUIVALENTE
=
=
=
0.15
0.20
0.05
TOTAL
8.
0.40
9.
17,950.00
COSTO UNITARIO
COSTO DE UNIDS.
UNIDS.
EQUIVALENTE
TERM. Y TRANSF.
TERMINADAS
( S/. )
35,000
35,000
35,000
X
X
X
=
=
=
18,972.78
21,940.58
12,461.64
53,375.00
UNIDS. TERM.
COSTO UNITARIO
COSTO DE UNIDS.
Y NO
EQUIVALENTE
TERM. Y TRANSF.
( S/. )
TRANSFERIDAS
MP
MOD
GIF
TOTAL
10.
( S/. )
0.542
0.627
0.356
1.525
3,000
3,000
3,000
X
X
X
( S/. )
0.542
0.627
0.356
1.525
=
=
=
1,626.00
1,881.00
1,068.00
4,575.00
DETALLE
COSTO UNITARIO
COSTO DE UNIDS.
EQUIVALENTE
EN PROCESO
( S/. )
( S/. )
UNIDS. EN
PROCESO
P/C.U. ACTUALIZADO
DEL DPTO.
P/C.ADICIONAL
U.PERDIDAS
MP
MOD
GIF
TOTAL
10,000
10,000
10,000
5,000
5,000
X
X
X
1.069
0.056
562.50
0.15
0.20
0.05
1.53
=
=
=
1,500.00
1,000.00
250.00
14,000.00
INVERSIN ACUMULADA
11.
S/.
10,687.50
71,950.00
14,000.00
10,000
S/.
1.40
S/.
71,950.00
S/.
53,375.00
S/.
4,575.00
14,000.00
S/.
1.525
S/.
1.525
S/.
S/.
1.069
0.056
S/.
S/.
S/.
10,687.50
562.50
S/.
S/.
S/.
0.15
0.20
0.05
S/.
S/.
S/.
1,500.00
1,000.00
250.00
S/.
71,950.00
60,250.00
34,000.00
15,000.00
11,250.00
60,250.00
33,750.00
18,000.00
9,000.00
6,750.00
33,750.00
18,000.00
9,000.00
6,750.00
18,900.00
2,250.00
9,250.00
7,400.00
18,900.00
37,500.00
13,500.00
13,500.00
10,500.00
37,500.00
13,500.00
13,500.00
10,500.00
28,260.00
10,000.00
10,956.00
7,304.00
28,260.00
54,000.00
54,000.00
17,950.00
17,950.00
53,375.00
53,375.00
88,922.75
14,197.75
74,725.00
53,375.00
53,375.00
D E T A LL E
COSTO TOTAL
DPTO. "B"
COSTO UNITARIO
COSTO TOTAL
33,750.00
DPTO. "C"
COSTO UNITARIO
COSTO TOTAL
0.75
37,500.00
DPTO. "D"
COSTO UNITARIO
1.25
COSTO TOTAL
54,000.00
1.350
0.056
1.069
0.75
33,750.00
0.75
37,500.00
0.75
54,000.00
1.125
0.40
0.20
0.15
2,250.00
9,250.00
7,400.00
0.05
0.25
0.20
10,000.00
10,956.00
7,304.00
0.20
0.24
0.16
7,200.00
8,600.00
2,150.00
0.150
0.200
0.050
60,250.00
0.75
18,900.00
0.50
28,260.00
0.60
17,950.00
0.400
60,250.00
0.75
52,650.00
1.25
65,760.00
1.35
71,950.00
1.525
33,750.00
15,000.00
11,500.00
0.75
0.75
0.575
37,500.00
3,750.00
11,400.00
1.25
1.25
0.95
54,000.00
3,712.50
8,047.50
1.35
1.35
1.11
53,375.00
4,575.00
14,000.00
1.525
1.525
1.400
34,000.00
15,000.00
11,250.00
COSTO UNITARIO
60,250.00
52,650.00
65,760.00
71,950.00
MP
MOD
GIF
TOTAL
DETALLE
MP
MOD
GIF
TOTAL
0.40
0.20
0.15
0.75
COSTO UNIT.
ADICIONAL P/UNID.
PERDIDAS
0.020
0.023
0.013
0.056
0.05
0.25
0.20
0.50
COSTO UNIT.
ACUMULADO DEL
DPTO. D
0.542
0.627
0.356
1.525
COSTO UNIT. AL
DPTO. B
0.45
0.45
0.35
1.25
COSTO UNIT.
ACTUALIZADO AL
DPTO. C
0.27
0.27
0.21
0.75
0.20
0.24
0.16
0.60
COSTO UNIT.
ACUMULADO DEL
DPTO. C
0.47
0.51
0.37
1.35
COSTO UNIT.
ACTUALIZADO AL
DPTO. D
0.372
0.404
0.293
1.069
0.15
0.20
0.05
0.40
COSTO UNIT. AL
DPTO. D
EQUIVALENCIA
PORCENTUAL
0.52
0.60
0.34
1.47
35.55
41.11
23.34
100.00
Dpto. A
Dpto. B
Dpto. C
Dpto. D
Total S/.
INVERSION REALIZADA
60,250.00
18,900.00
MP
28,260.00
MOD
17,950.00
GIF
125,360.00
Total S/.
INVERSIN JUSTIFICADA
53,450.00
43,806.00
28,104.00
125,360.00
Clculo de la Venta:
S/.
53,375.00
27,037.50
44,947.50
125,360.00
S/.
1.525
35,000.00
53,375.00
Costo Unitario
40% de Utilidad
Valor Venta Unitario
Unidades Vendidas (100%)
Valor Total
IGV (19%)
Precio de Venta Total
S/.
35,000
74,725.00
14,197.75
88,922.75
Costo Unitario
Unidades Vendidas (100%)
Costo de Ventas