Monografia 2

90 COSTOS POR DISTRIBUIR9001 MATERIAS PRIMAS

90011 PRODUCTO "Z"90012

9002 MANO DE OBRA DIRECTA90021 MOD

903 COSTOS INDIRECTOS DE FABRICACION9031 MATERIALES INDIRECTOS

90311 MATERIAL INDIRECTO9031290313

9032 MANO DE OBRA INDIRECTA90321 MOI9032290323

9033 OTROS COSTOS INDIRECTOS90331 APORTES DEL EMPLEADOR90332 LUZ90333 AGUA90334 MANTENIMIENTO90335 DEPRECIACION90336 CTS - MOD90337 CTS - MOI

904 INVENTARIO INICIAL DE PRODUCTOS EN PROCESO9041 IIPP

90411 PRODUCTO A90412 PRODUCTO B

91 COSTOS DE PRODUCCION911 MATERIAS PRIMAS

9111 MATERIAS PRIMAS91111 PRODUCTO "Z"91112

9129121 MANO DE OBRA DIRECTA

91211 MOD91212

913 COSTOS INDIRECTOS DE FABRICACION9131 MATERIALES INDIRECTOS

9131191312

9132 MANO DE OBRA INDIRECTA91321

9133 OTROS COSTOS INDIRECTOS91331 APORTES DEL EMPLEADOR91332 CTS - MOD91333 CIF - ASIGNADO91334

914 PRODUCTOS EN PROCESO9141 INVENTARIO INICIAL

9141191412

915 PRODUCTOS EN PROCESO9151 INVENTARIO FINAL

9151191512

916 PRODUCTOS TERMINADOS9161 PRODUCTOS TERMINADOS

916119161291613

92 CONTROL DE COSTOS INDIRECTOS DE FABRICACION921 MATERIALES INDIRECTOS

9211 MATERIALES INDIRECTOS92111 MI9211292113

9212 MANO DE OBRA INDIRECTA92121 MOI9212292123

9213 OTROS COSTOS INDIRECTOS92131 APORTES DEL EMPLEADOR92132 LUZ92133 AGUA92134 MANTENIMIENTO92135 DEPRECIACION92136 CTS - MOI

INVENTARIO INICIAL DE PRODUCTOS EN PROCESO

CONTROL DE COSTOS INDIRECTOS DE FABRICACION

FORMATO 5.1: "LIBRO DIARIO"

PERÍODO: ENERO 2013RUC: 40804040105APELLIDOS Y NOMBRES, DENOMINACIÓN O RAZÓN SOCIAL: INDUSTRIAL ALPAMAYO

NÚMERO CORRELATIVO FECHA06 1/6/201309 1/15/201309 1/15/201316 1/25/201317 1/27/2013

04

APELLIDOS Y NOMBRES, DENOMINACIÓN O RAZÓN SOCIAL: INDUSTRIAL ALPAMAYO

GLOSA O REFERENCIA DE LA OPERACIÓNIDENTIFICACION DE LOS COSTOS IDENTIFICACION DE LOS COSTOS IDENTIFICACION DE LOS COSTOS IDENTIFICACION DE LOS COSTOS ASIGNACION DE LOS CIF A PROD.

REFERENCIA DE LA OPERACIÓNCUENTA CONTABLE ASOCIADA A LA OPERACIÓN91111 PRODUCTO "Z"91211 MOD91331 APORTES DEL EMPLEADOR91332 CTS - MOD91333 CIF - ASIGNADO91511 PRODUCTOS EN PROCESO91611 PRODUCTOS TERMINADOS91111 PRODUCTO "Z"91211 MOD91331 APORTES DEL EMPLEADOR91332 CTS - MOD91333 CIF - ASIGNADO

MOVIMIENTO 61,200.00 16,450.00 - 1,807.86 - 1,370.84 21,624.81 2,571.65 99,881.85 102453.500

61,200.00 16,450.00 1,807.86 1,370.84 21,624.81 102453.51 -0.010

HOJA DE COSTOS Nº 01

FECHA DE INICIO: 04-01-13FECHA DE TERMINO:

ARTICULO: PRODUCTO "A"UNIDAD DE MEDIDA: UNIDADES COSTO TOTAL:CANTIDAD: 555 COSTO UNITARIO:

FECHA DOCUMENTO DETALLECOSTOS DE PRODUCCION

MP MOD1/6/2013 O/R:001 900 KG "Z" 27,000

1/15/2013 H/T PLAME MOD 6,9501/15/2013 H/T PLAME APORTES MOD1/25/2013 H/T PROVIS. CTS MOD1/27/2013 H/T DIS. CIF ASIG. CIF

27,000 6,950RESUMENMP 27,000.00MOD 6,950.00CIF 10,347.55COSTO TOTAL 44,297.55PT 43,031.79 PP 1,265.75

HOJA DE COSTOS Nº 01 HOJA DE COSTOS Nº 02

FECHA DE INICIO: 04-01-13 FECHA DE INICIO: 04-01-13FECHA DE TERMINO:

ARTICULO: PRODUCTO "B"UNIDAD DE MEDIDA: UNIDADES COSTO TOTAL:CANTIDAD: 780 COSTO UNITARIO:

COSTOS DE PRODUCCIONFECHA DOCUMENTO DETALLE

COSTOS DE PRODUCCIONCIF MP

1/6/2013 O/R:001 1100 KG "Z" 34,2001/15/2013 H/T PLAME MOD

763.81 1/15/2013 H/T PLAME APORTES MOD 579.17 1/25/2013 H/T PROVIS. CTS MOD 9,004.57 1/27/2013 H/T DIS. CIF ASIG. CIF

### 34,200.00 RESUMENMP 34,200.00 MOD 9,500.00 CIF 14,455.96 COSTO TOTAL 58,155.96 PT 56,850.06 PP 1,305.90

61,200 126,452.76

HOJA DE COSTOS Nº 02

FECHA DE INICIO: 04-01-13FECHA DE TERMINO:

COSTO UNITARIO:

COSTOS DE PRODUCCIONMOD CIF

9,500 1,044.05 791.67

### 9,500.00 ###

ARTICULO: PRODUCTO "Z"UNIDAD DE MEDIDA: KGCODIGO: 24111

FECHA DOCUMENTO DETALLEENTRADAS

UNIDADES1/1/2013 EC-15-12-12 MATERIAS PRIMAS - II 10001/5/2013 FT/1-9920 COMPRAS 12501/6/2013 O/R: 001 SALIDA A PRODUCCION

ARTICULO: MATERIALES INDIRECTOSUNIDAD DE MEDIDA: LITROSCODIGO: 25241


UNIDADES1/5/2013 FT/1-9920 COMPRAS 6501/6/2013 O/R: 001 SALIDA A PRODUCCION

ARTICULO: PRODUCTO AUNIDAD DE MEDIDA: UNIDADESCODIGO: 21111


UNIDADES1/27/2013 H/C:001 INGRESO DE PRODUCCION 1,550.00 1/31/2013 FT/1-1 VENTA

ARTICULO: PRODUCTO BUNIDAD DE MEDIDA: UNIDADESCODIGO: 21112


UNIDADES1/27/2013 H/C:002 INGRESO DE PRODUCCION 1,450.00 1/31/2013 FT/1-1 VENTA

KARDEX Nº 001METODO:STOCK MINIMO:STOCK MAXIMO:

ENTRADAS SALIDAS SALDOS C/UNITARIO COSTO TOTALUNIDADES C/UNITARIO COSTO TOTALUNIDADES

30 ### 1,000 31.2 ### 1,000

1,250 1,000.00 30.0000000 ### 1,000.00 31.2000000 ### 250.00


ENTRADAS SALIDAS SALDOS C/UNITARIO COSTO TOTALUNIDADES C/UNITARIO COSTO TOTALUNIDADES

23 14950 650 500 23 11,500 150


ENTRADAS SALIDAS SALDOS C/UNITARIO COSTO TOTALUNIDADES C/UNITARIO COSTO TOTALUNIDADES 44.0624516 ### 1,550.00

800 44.0624516 ### 750.00


ENTRADAS SALIDAS SALDOS C/UNITARIO COSTO TOTALUNIDADES C/UNITARIO COSTO TOTALUNIDADES 31.7441379 ### 1,450.00

1300 31.7441379 ### 150.00

PEPSSTOCK MINIMO:STOCK MAXIMO:

SALDOS C/UNITARIO COSTO TOTAL 30.00 ###30.0000000 ###31.2000000 ###

31.2000000 7,800.00

PEPSSTOCK MINIMO:STOCK MAXIMO:

SALDOS C/UNITARIO COSTO TOTAL 23 14,950 23.0000000 3,450

PROMEDIOSTOCK MINIMO:STOCK MAXIMO:

SALDOS C/UNITARIO COSTO TOTAL

### ###### ###

PROMEDIOSTOCK MINIMO:STOCK MAXIMO:

SALDOS C/UNITARIO COSTO TOTAL

### ###### 4,761.62

OPERACIONES

1/5/2013 COMPRA AL CREDITO DE MP Y SDTOTAL

MP "Z" 1250 31.20 39,000.00 MI 650 23.00 14,950.00

SUB- TOTAL (VC) 53,950.00 IGV 9,711.00

P.C. 63,661.00

1/20/2013 PAGO LOS GASTOS INAFECTO VCMANT. DE MAQ. 2500LUZ 1,050.00 AGUA 1,144.07 TELEFONO 850.00

2,500.00 3,044.07

1/25/2013 PROVISIONES CORRESPONDIENTES AL MES

DEPRECIACION DE LA MAQUINARIADEPRECIACION ANUAL 10%DEPRECIACION MENSUAL

CTSREMUNERAC. +1/6 UNA REMUNERAC.

DETALLE MENSUAL GRATIFIC. COMPUTABLEH/C: 01 6,950 0 6,950H/C: 02 9,500 0 9,500MOI 4,500 0 4,500GA 4,700 0 4,700GV 5,600 0 5,600

CUADRO DE DISTRIBUCION DE LOS CIF

H/CUNIDADESPRODUCIDAS %

01 553.00 41.64 02 775.00 58.36

1,328.00 100.00

PRODUCCION EQUIVALENTE "A"PT PP TOTAL

MP 535 + 18 = 553.00 MOD 535 + 14 = 549.40 CIF 535 + 11 = 545.80

COSTOS UNITARIOSMP 27,000 / 553.00 = 48.8245931 MOD 6,950 / 549.40 = 12.6501638 CIF 10,347.55 / 545.80 = 18.9584921

PTMP 535 x 1 x 48.8245931 MOD 535 x 1 x 12.6501638 CIF 535 x 1 x 18.9584921 PPMP 18 x 1 x 48.8245931 MOD 18 x 0.80 x 12.6501638 CIF 18 x 0.60 x 18.9584921

PRODUCCION EQUIVALENTE "B"PT PP TOTAL

MP 755 + 20 = 775.00 MOD 755 + 16 = 771.00 CIF 755 + 12 = 767.00

COSTOS UNITARIOSMP 34,200 / 775.00 = 44.1290323 MOD 9,500 / 771.00 = 12.3216602 CIF 14,455.96 / 767.00 = 18.8474055

PTMP 755 x 1 x 44.1290323 MOD 755 x 1 x 12.3216602 CIF 755 x 1 x 18.8474055 PPMP 20 x 1 x 44.1290323 MOD 20 x 0.80 x 12.3216602 CIF 20 x 0.60 x 18.8474055

DETERMINACION DEL PRECIO DE VENTAPV = V.V.

= COSTO DEL PT + GA + GV

A = 35,249.96 + 1,559.86 + 2,148.05 B = 41267.38 + 1,826.25 + 2,514.89

76,517.34 + 3,386.11 + 4,662.94

130,476.80 = 153,962.62

94 95GA GV

PRORRATEO DEL GA Y GV 5,059.26 6,967.01

PRODUCTO COSTO % GA GVA 44,297.55 43.24 2,187.62 3,012.54 B ### 56.76 2,871.64 3,954.47

102,453.51 100.00 5,059.26 6,967.01

PRODUCTO ADETALLE COSTO % GA GVSTOCK ### 48.39 1,058.59 1,457.77 VENTA ### 51.61 1,129.03 1,554.77

68,296.80 100.00 2,187.62 3,012.54

PRODUCTO BDETALLE COSTO % GA GVSTOCK 4,761.62 10.34 296.93 408.89 VENTA ### 89.66 2,574.71 3,545.58

### 100.00 2,871.64 3,954.47

IGV PC 90/92 94 95 TOTAL - 2,500.00 - 2,500.00 189.00 1,239.00 840.00 105.00 105.00 1,050.00 205.93 1,350.00 915.26 114.41 114.40 1,144.07 153.00 1,003.00 170.00 680.00 850.00 547.93 3,592.00 4,255.26 219.41 219.40 4,694.07

VALOR 90/9260,000

6,000.00 500.00 500.00

CTS 9094 95X 1 MES 91 92 TOTAL

579.17 579.17 579.17 791.67 791.67 791.67 375.00 375.00 375.00 391.67 391.67 391.67 466.67 466.67 466.67 2,604.18 1,370.84 375.00 391.67 466.67 2,604.18 1,233.34

1,370.84

CUADRO DE DISTRIBUCION DE LOS CIF

CIF 9,004.57 12,620.24

21,624.81

= 26,121.16 = 6,767.84 = 10,142.79 ###

= 878.84 = 182.16 = 204.75 1,265.75

###

= 33,317.42 = 9,302.85 = 14,229.79 ###

= 882.58 = 197.15 = 226.17 1,305.90

###

V.V. + IGV

+ UTILIDAD

+ 21,149.98 ###+ 24,760.43 ###+ 45,910.41

+ ###

2,516.36

705.82

3,222.18

HOJA DE TRABAJO PLAME ENERO 2013

N' DETALLE REMUN DESCUENTOS DEL TRABAJADOR TOTAL ONP AFP

01 H/C: 001 6,950.00 Prima 02 H/C: 002 9,500.00 Prima 03 MOI 4,500.00 585.00 04 GA 4,700.00 611.00 05 GV 5,600.00 728.00

31,250.00 1,924.00 -

SUELDOS 14,800.00 SALARIOS 16,450.00

DESCUENTOS DEL TRABAJADOR NETO SPP COMISION SEGURO TOTAL A PAGAR 695.00 111.20 90.35 896.55 6,053.45 950.00 152.00 123.50 1,225.50 8,274.50

585.00 3,915.00 611.00 4,089.00 728.00 4,872.00

1,645.00 263.20 213.85 4,046.05 27,203.95 27,203.95

2,122.05 31,250.00 3,229.41 34,479.41 12,876.00

14,327.95

APORTES EMPLEADOR 90ESSALUD SCTR SENATI TOTAL 90021 625.50 86.18 52.13 763.81 6,950.00 855.00 117.80 71.25 1,044.05 9,500.00 405.00 55.80 33.75 494.55 423.00 423.00 504.00 504.00 2,812.50 259.78 157.13 3,229.41 16,450.00

90 94 9590321 90331 94 94 95

763.81 1,044.05

4,500.00 494.55 4,700.00 423.00

5,600.00 4,500.00 2,302.41 4,700.00 423.00 5,600.00

1,807.86

95 TOTAL95

7,713.81 10,544.05 4,994.55 5,123.00

504.00 6,104.00 504.00 34,479.41

34,479.41

10111 10411 24101 24111 25251 33311 12,000.00 - 29,000.00 3,804.00 46,000.00 73,425.00 43,000.00 10,000.00 9,000.00 60,000.00

29,430.00 12,000.00 - 33234 33,234.00 29,000.00 73,425.00

46,000.00 9,000.00 43,000.00 500.00 10,000.00 3,060.00 60,000.00 1,170.00

39132 40111 40311 40321 40351 40711 10660.27 310.00 500.00 10,080.00 23,485.82 3,060.00 1,170.00 310.00 3,400.00 13,446.00 3,400.00

580.27 15,984.00 13,446.00 10,660.27 3,804.00 15,984.00

46,000.00 1,291.67 10,000.00 1,541.67 73,425.00 69884 9,000.00 ###

41111 41112 41511 41512 42121 50111 15,500.00 46,000.00 13,446.00 13,446.00 15,984.00 15,984.00 1,291.67 1,541.67 3,804.00 66,080.00 ### 18,500.00 10,000.00

3,804.00 3,060.00 82,425.00 69,884.00 310.00 31900.8

2,833.34 12026.27 1,300.00 18,500.00 1,059.32 6,500.00 864.41 2,560.00

60211 60321 61211 61321 62111 62112 500.00 910.00 46,000.00 10,000.00 73,425.00 46,000.00 9,000.00 10,000.00 15,500.00 18,500.00 18,500.00 847.46

6,500.00 500.00 1145020.5 2,560.00 1,541.67 910.00 541.67 847.46 73425 500.00 18500 1,541.67 1894.4

62711 62731 62911 63611 63631 63711 541.67 1541.67 3,060.00 310.00 2,833.34 1,300.00 1,059.32 864.41 73425 18964.73

18500 9,000.00 1894.4 6,500.00

1541.67 665.60 18964.73 910.00

9,000.00 847.46 6,500.00 500.00 665.60 541.67

68142 79101 79111 79112 90021 90321 910.00 73,425.00 500.00 82,425.00 27,560.00 9,810.00 18,500.00 18,500.00 6,500.00 6,500.00 847.46 9,000.00

1,757.46 1,466.27 500.00 35,249.96 2,583.34 750 541.67 41,267.38 31,900.80 12,026.27 864.41 68,296.80

5,000.00 46,029.00 866.67 60,107.85

235.93 70,368.95 90331 90332 90333 90334 90335 90336 73,425.00 1121534.68

2,560.00 2,560.00 910.00 910.00 847.46 847.46 500.00 500.00 1,541.67 1,541.67 541.67 541.67 9,000.00 23,485.82 68,296.80 1145020.5 46,029.00 68,296.80 46,029.00 153,962.62 35,249.96

91111 91211 91331 91332 91333 92111 41,267.38 73425 73425 18500 18500 1894.4 1894.4 1541.67 1541.67 18964.73 18964.73 9,000.00 9,000.00 1,139,961.24

4,000.00 365.93

693.33 1,145,020.50

92121 92131 92132 92133 92134 92135 6,500.00 6,500.00 665.60 665.60 910.00 910.00 847.46 847.46 500.00 500.00 541.67 541.67

95111 95411 95511 95711 90011 90311 94411 94301 94511 864.41 5,000.00 450.00 235.93 73,425.00 73,425.00 9,000.00 9,000.00 4,000.00 365.93 360.00

416.67 * 333.33 866.67 693.33

91611 91612 21111 21112 71111 71112 68,296.80 46,029.00 68,296.80 35,249.96 46,029.00 41,267.38 68,296.80 46,029.00

12121 70111 70112 69211 69212### 60,107.85 70,368.95 35,249.96 41,267.38

BALANCE DE COMPROBACION AL 31-07-12

CODIGOSSUMAS MAYOR SALDOS

DEBE HABER DEUDOR10111 12,000.00 12,000.00 10411 29,000.00 33,234.00 12121 153,962.62 153,962.62 21111 68,296.80 35,249.96 33,046.84 21112 46,029.00 41,267.38 4,761.62 24101 46,000.00 73,425.00 24111 43,000.00 43,000.00 25251 10,000.00 9,000.00 1,000.00 33311 60,000.00 60,000.00 39132 500.00 40111 10,660.27 23,485.82 40311 3,060.00 40321 1,170.00 40351 310.00 40711 3,400.00 41111 13,446.00 13,446.00 41112 15,984.00 15,984.00 41511 1,291.67 41512 1,541.67 42121 3,804.00 69,884.00 50111 144,000.00 60211 46,000.00 46,000.00 60321 10,000.00 10,000.00 61211 73,425.00 46,000.00 27,425.00 61321 9,000.00 10,000.00 62111 15,500.00 15,500.00 62112 18,500.00 18,500.00 62711 3,060.00 3,060.00 62731 310.00 310.00 62911 2,833.34 2,833.34 63611 1,300.00 1,300.00 63631 1,059.32 1,059.32 63711 864.41 864.41 68142 500.00 500.00 69211 35,249.96 35,249.96 69212 41,267.38 41,267.38

70111 60,107.85 70112 70,368.95 71111 68,296.80 71112 46,029.00 79101 82,425.00 79111 31,900.80 79112 12,026.27 90011 73,425.00 73,425.00 90021 18,500.00 18,500.00 90311 9,000.00 9,000.00 90321 6,500.00 6,500.00 90331 2,560.00 2,560.00 90332 910.00 910.00 90333 847.46 847.46 90334 500.00 500.00 90335 1,541.67 1,541.67 90336 541.67 541.67 91111 73,425.00 73,425.00 91211 18,500.00 18,500.00 91331 1,894.40 1,894.40 91332 1,541.67 1,541.67 91333 18,964.73 18,964.73 91611 68,296.80 68,296.80 91612 46,029.00 46,029.00 92111 9,000.00 9,000.00 92121 6,500.00 6,500.00 92131 665.60 665.60 92132 910.00 910.00 92133 847.46 847.46 92134 500.00 500.00 92135 541.67 541.67 94301 365.93 365.93 94411 4,000.00 4,000.00 94511 693.33 693.33 95111 864.41 864.41 95411 5,000.00 5,000.00 95511 866.67 866.67 95711 235.93 235.93

### 1,145,020.50 637,992.56

1,145,020.50

SALDOS AJUSTES SALDOS AJUSTADOSACREEDOR DEBE HABER DEUDOR

12,000.00 4,234.00

153,962.62 33,046.84 4,761.62

27,425.00 43,000.00 1,000.00 60,000.00

500.00 12,825.55 3,060.00 1,170.00 310.00 3,400.00

1,291.67 1,541.67 66,080.00 144,000.00

46,000.00 10,000.00 27,425.00

1,000.00 15,500.00 18,500.00 3,060.00 310.00 2,833.34 1,300.00 1,059.32 864.41 500.00

1 35,249.96 1 41,267.38

60,107.85 70,368.95 68,296.80 35,249.96 1 46,029.00 41,267.38 1 82,425.00 82,425.00 2 31,900.80 31,900.80 2 12,026.27 12,026.27 2

2 68,296.80 2 46,029.00

2 365.93 2 4,000.00 2 693.33 2 864.41 2 5,000.00 2 866.67 2 235.93

637,992.56 202,869.41 202,869.41 435,123.15

SALDOS AJUSTADOS INVENTARIO RESULTADOS NATACREEDOR ACTIVO PASIVO PERDIDAS

12,000.00 4,234.00 4,234.00

153,962.62 33,046.84 4,761.62

27,425.00 - 15,575.00 1,000.00 60,000.00

500.00 500.00 12,825.55 12,825.55 3,060.00 3,060.00 1,170.00 1,170.00 310.00 310.00 3,400.00 3,400.00

1,291.67 1,291.67 1,541.67 1,541.67 66,080.00 66,080.00 144,000.00 144,000.00

46,000.00 10,000.00 27,425.00

1,000.00 15,500.00 18,500.00 3,060.00 310.00 2,833.34 1,300.00 1,059.32 864.41 500.00

60,107.85 70,368.95 33,046.84 4,761.62

435,123.15 280,346.08 238,412.89 127,352.07 41,933.19 41,933.19

280,346.08 280,346.08 169,285.26

RESULTADOS NAT RESULTADOS FUNC.GANANCIAS PERDIDAS GANANCIAS

1,000.00

35,249.96 41,267.38

60,107.85 60,107.85 70,368.95 70,368.95 70368.95 33,046.84 4,761.62

365.93 4,000.00 693.33 864.41 5,000.00 866.67 235.93

169,285.26 88,543.61 130,476.80 41,933.19

169,285.26 130,476.80 130,476.80

41267.38

Documents

Monografia 2