Escolar Documentos
Profissional Documentos
Cultura Documentos
Compra
IIPP
MD
MOD
CIF
IFPP
IFMAT
1,696,000
762,000
934,000
71 COSTO PCC MD
754,000
754,000 TRAS A PP
754,000
0
754,000
4120 VENTAS
2,400,000
Nmina
SSPP
578,000
51 GASTOS DE ADMN
300,000
40,200
0
340,200
1410 IPP
867,000
1,850,000 CPT
754,000
578,000
1,005,000
3,204,000
1,354,000
MOI
Otros CIF
MI
IIPT
CPT
1430 IPT
615,000
1,470,000
1,850,000
IFPT
2,465,000
995,000
1,850,000
1,470,000
74 CONTRATOS SERV.
0
1,005,000
0
Nmina
SSPP
Publicidad
1,005,000
52 GASTOS DE VENTAS
200,000
19,800
80,000
299,800
53 GASTOS FINANCIEROS
30,000
30,000
CMV
1,470,000
1,470,000
INV REPUESTOS
0
0
( = ) UTILIDAD NETA
A.
013
380,000
1,270,000
93,000
46,000
Juego de Inventario de
Materiales
1,223,000
1,603,000
762,000
841,000
87,000
754,000
578,000
1,198,000
620,000
1,005,000
87,000
620,000
298,000
Juego de Inventario de
Productos en Proceso
0
2,337,000
867,000
3,204,000
1,354,000
1,850,000
615,000
2,465,000
995,000
1,470,000
2,400,000
1,470,000
930,000
640,000
100.00%
61.25%
38.75%
26.67%
290,000
87,000
12.08%
3.63%
340,200
299,800
203,000
8%
IIMP
CMD
CMI
Reintegro MD
Reintegro MI
INV. MATERIALES
260,000
1,699,200 Envo MD
3,149,600
70,500 Envo MI
350,000
125,200 Devoluciones Mat
32,000
5,500
3,797,100
1,902,200
Envo
1,894,900
MATERIALES DIRECTOS
1,699,200
32,000
Reintegro
1,667,200 CMD Traslado a PP
1,699,200
0
1,699,200
CONTRATOS DE SERVICIOS
Costo Real
0
0 Traslado a PP
0
0
OP N
1
CIF APLICADOS
CMD
CMOD
1,667,200
1,080,000
TP = CIF PRESUPUESTADO
NOP (Base)
CPRIMO
2,747,200
CIF A
1,000,320
TP =
TP =
VARIACIN NETA
VARIACIN NETA
VARIACIN NETA
=
=
=
VN DESFAVORABLE
VN FAVORABLE
CIF A - CIF R
1,000,320
1,050,800
-50,480 Desfavorable
======> CIF R > CIF A
======> CIF R < CIF A
======>
======>
IFPP
MOD Real
6,928,520
388,520
INV. PRODUCT
IIPT
Pcc Terminada
6,540,000
IFPT
MOD
1,080,000
1,080,000 MOD Aplicada
1,080,000
0
CIF
MI
MOI
Otros CIF
Respuestos
1,080,000
VENTAS
19,950,000
GASTO
19,950,000
HOJA DE COSTOS
CMD
CMOD
CIF A
CONT SERV
COSTO PCC
N UNIDADES
COSTO UNIT
1,667,200
1,080,000
1,000,320
0
3,747,520
10000
374.75
% de su Costo MD
SUBAPLICACIN
SOBREAPLICIN
8,940,000
960,000
INVENTARIO DE REPUEST
Inv. Inicial
Compras
Reintegro
7,980,000
CIF REALES
70,500
5,500 Reintegro MI
500,800
0 Reintegro Rptos.
485,000
1,050,800 Traslado a VN
0
1,056,300
0
CIF APLICADOS
TRASL A VN
1,056,300
GASTOS ADMN
350,000
350,000
OP N
GASTOS VENTAS
COSTO DE VENTAS
COSTO UNIT
UND VEND
374.75 21294.0825
TOTAL
CMV
7,980,000
7,980,000
INVENTARIO DE REPUESTOS
0
0 Envo a Pcc
0
0 Dev. Compras
0
0
0
Pcc Vendida
VN Desfavorable
8,030,480
8,030,480
CIF APLICADOS
1,000,320
1,000,320 Traslado a PP
1,000,320
CIFA
CIERRE CMV
1,000,320
0
OP N
VENTAS
COSTO UNIT
PRECIO
VENTAS
19,950,000
TOTAL
MARGEN CMV
1,050,800
0
GASTOS VENTAS
250,000
250,000
COSTO DE VENTAS
7,980,000
50,480
19,950,000
40%
COSTO DE VENTAS
1,050,800
( - ) Gastos Financieros
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) Impuesto de Renta (33%)
( = ) UTILIDAD NETA
S LTDA.
OS
e 2013
260,000
3,499,600
125,200
3,374,400
3,634,400
1,902,200
1,732,200
65,000
1,667,200
1,080,000
1,580,800
500,800
1,000,320
0
0
0
0
Unidades
3,747,520
3,181,000
6,928,520
388,520
1,180
148
1,328
328
Costo Unitario
3,175.86
21,493.24
5,217.26
1,184.51
6,540,000
2,400,000
8,940,000
960,000
7,980,000
50,480
1,000
280
1,280
120
1,160
6,540.00
8,571.43
6,984.38
8,000.00
6,879.31
8,030,480
1,160
6,922.83
59.75%
148.43%
600,000
350,000
250,000
11,319,520
0
11,319,520
3,735,442
7,584,078
38%
o Unitario
60.00%
150.00%