Escolar Documentos
Profissional Documentos
Cultura Documentos
MAYO
Inventario Inicial
Produccin
Ventas
Inventario Final
Materiales Directos
Mano de Obra Directa
Costos Indirectos Variables
Costos Indirectos Fijos
Gastos de Operacin
Precio de Venta
Precio por Unidad
JUNIO
JULIO
S/. 0 S/. 100,000
S/. 80,000
S/. 200,000 S/. 100,000 S/. 280,000
S/. 100,000 S/. 120,000 S/. 280,000
S/. 100,000
S/. 80,000
S/. 80,000
S/. 0.20
S/. 0.40
S/. 0.14
S/. 0.20 X
S/. 0.20 X
S/. 0.20 X
S/. 40,000 X
S/. 10,000 X
S/. 2.00 X
S/. 0.80
unidad
unidad
unidad
mes
mes
unidad
S/. 1.00
0.2
S/. 0.74
MINER SAC
AGOSTO
S/. 80,000
S/. 220,000
S/. 300,000
S/. 0
S/. 0.18
0.4
S/. 0.78
MAYO
200,000.0
S/. 0.0
40000
40000
S/. 40,000.0
S/. 120,000.0
S/. 60,000.0
S/. 60,000.0
S/. 140,000.0
S/. 10,000
S/. 10,000
S/. 130,000.0
ON DE COSTEO ABSORVENTE
JUNIO
JULIO
240,000.0
560,000.0
S/. 100,000.0
S/. 59,428.57
AGOSTO
600,000.0
S/. 62,545.45
S/. 20,000.0
S/. 20,000.0
S/. 60,000.0
S/. 200,000.0
S/. 80,000.0
S/. 120,000.0
S/. 120,000.0
S/. 56,000.0
S/. 44,000.0
S/. 56,000.0
S/. 44,000.0
S/. 96,000.0
S/. 84,000.0
S/. 267,428.6
S/. 234,545.5
S/. 59,428.6
S/. 0.0
S/. 208,000.0
S/. 234,545.5
S/. 352,000.0 S/. 365,454.5
S/. 10,000
S/. 110,000.0
S/. 10,000
S/. 10,000
S/. 342,000.0 S/. 355,454.5
N DE COSTEO VARIABLE
JUNIO
240,000.0
S/. 60,000.0
20000
20000
S/. 20,000.0
S/. 120,000.0
S/. 96,000.0
S/. 24,000.0
S/. 216,000.0
S/. 10,000
S/. 10,000.0
S/. 206,000.0
JULIO
S/. 560,000.0
S/. 96,000.0
AGOSTO
600,000.0
S/. 75,428.57
56000
44000
56000
44000
S/. 56,000.0
S/. 44,000.0
S/. 264,000.0 S/. 207,428.57
S/. 75,428.57
S/. 0
S/. 188,571.4 S/. 207,428.57
S/. 371,428.6
###
S/. 10,000
S/. 10,000
S/. 10,000
S/. 10,000
S/. 361,428.6 S/. 382,571.4
EMPRESA PQR
Datos Complementarios
10% del inventario y del final
20% de G.I.Fabricacin
40% de los gastos de entrega
60% de otros gastos de ventas
100% de sueldos de personal administrativo
100% sistema de informacin
100% de otros gastos administrativos
Ingreso por ventas
Ingreso Inicial
Costos Actuales:
Materiales directos
Materiales de Obra directa
G.I de Fabricacin
Mercancas disponibles
Inventario Final
Gastos de Operacin
Comisiones en Ventas
Gastos de entrega
Gastos por cuentas malas
Otros Gastos de Ventas
Sueldos personal administrativo
Sistema de Informacin
Otros Gastos administrativos
0.1
0.2
0.4
0.6
S/. 135,400.0
S/. 12,500.0
S/.
S/.
S/.
S/.
S/.
24,000.0
30,500.0
32,600.0
84,200.0
18,500.0
S/. 14,200.0
S/. 6,400.0
S/. 1,600.0
S/. 2,420.0
S/. 4,500.0
S/. 4,200.0
S/. 2,100.0
S/. 12,500.0
12,500X 0.10%
S/. 32,600.0
32,600X 0.2%
S/. 18,500.0
18,500X 0.10%
S/. 6,400.0
6,400X 0.4%
S/. 2,420.0
2,420X 0.6%
S/. 1,250.0
S/. 24,000.0
S/. 30,500.0
S/. 6,520.0
S/. 62,270.0
S/. 1,850.0
S/. 14,200.0
S/. 2,560.0
S/. 1,600.0
S/. 1,452.0
S/. 4,500.0
S/. 4,200.0
S/. 2,100.0
S/. 135,400.0
S/. 60,420.0
S/. 74,980.0
S/. 30,612.0
S/. 44,368.0
S/. 1,000.0
S/. 1,500.0
S/. 500.0
S/. 2,500.0
S/. 5,500.0
S/. 6,000.0
S/. 5,000.0
S/. 7.50
S/. 17,000.0
S/. 48,000.0
COSTEO ABSORVENTE
S/. 37,500.0
S/. 1,000.0
S/. 1,500.0
S/. 3,000.0
S/. 5,500.0
S/. 916.7
S/. 4,583.3
S/. 32,916.7
S/. 48,000.0
-S/. 15,083.3
E COSTEO VARIABLE
S/. 37,500.0
S/. 1,000.0
S/. 1,500.0
S/. 500.0
S/. 3,000.0
S/. 500.0
2500
y admin.
S/. 17,000.0
S/. 18,000.0
S/. 2,500.0
S/. 48,000.0
S/. 50,500.0
-S/. 32,500.0