Fabricacao (FASE I)

Pvfi 0 Cipa:1000un @ ???

Custo Do Mês Pvff's: 200 Un

MP 3,600,000.00 MP (100%) --------- ??
CT 1,440,000.00 5,040,000.00 MOD (50%) ---------???
GGF (20%) ---------???

5,040,000.00

Mat. A FIFO
EI 300 4500 1,350,000.00 Consumo: 750Un
300 4500 1,350,000.00
450 5000 2,250,000.00
C 1000 5000 5,000,000.00 3,600,000.00

6,350,000.00 EF 550 5000

MAPA DAS UNIDADES EQUIVALENTES

Custos do Mes
Custos PA PVFf PVFi PE Total Unitario
MP 1000 200 - 1,200.00 3,600,000.00 3,000.00
MOD 1000 100 - 1,100.00 1,000,000.00 909.09
GGF 1000 40 - 1,040.00 440,000.00 423.08

Valorizacao dos Pvff's

MP 200 3,000.00 600,000.00
MOD 100 909.09 90,909.09
GGF 40 423.08 16,923.08
Total 707,832.17

CIPA
Custo do Mes
MP 3,600,000.00
MOD 1,000,000.00
GGF 440,000.00
PVFI's -
PVFF's - 707,832.17
Total 4,332,167.83
Producao 1,000
Custo do mes 4,332.17
@ ???

5,040,000.00

2,750,000.00 6,350,000.00
 Fabricacao (Fase II)

Pvfi's 100 CIPA 1000 un

MPB (100%) 620,000.00
PI (100%) 100,000.00
MOD (50%) 95,000.00 PVFf's 100 Un
GGF (20%) 10,000.00 825,000.00 PI (100%)
MPB (100%)
MOD (75%)
Custo do mes GGF (40%)

MPB 6,000,000.00
PI 4,332,167.83
MOD 2,000,000.00
GGF 560,000.00 12,892,167.83
13,717,167.83

MP B FIFO
Ei 1000 7,500.00 7,500,000.00 Conssumo:
800 7,500.00 6,000,000.00

Compras 1000 8,000.00 8,000,000.00

Ef: 1200

Mapa da Unidades Equivalentes

Custo do Mes
Custo PA PVFf PVFi PE Total Unitario
PI 1000 100 100 1000 4,332,167.83 4,332.17
MOD 1000 75 50 1025 2,000,000.00 1,951.22
GGF 1000 40 20 1020 560,000.00 549.02
MPB 1000 100 100 1000 6,000,000.00 6,000.00

Valorizacao do Pvff's

PI 100 4,332.17 433,216.78

MOD 75 1,951.22 146,341.50
GGF 40 549.02 21,960.80
MPB 100 6,000.00 600,000.00
Total 1,201,519.08

CIPA
CUSTO do Mes
PI 4,332,167.83
MPB 6,000,000.00
MOD 2,000,000.00
GGF 560,000.00
PVFI's 825,000.00
PVFF's - 1,201,519.08
Total 12,515,648.75
Qunt./p 1000
C.Unit. 12,515.65
@ ???

@ ???

13,717,167.83
 Fabricacao ( Fase III)
PVFI's 100Un CIPA: 1000un @
PI (100%) 190,000.00
MOD (20%) 22,000.00 PVFF's: 100Un
GGF (30%) 18,000.00 230,000.00
PI (100%) ------------ ??
Custo do Mes MOD (50%) ------------ ??
PI 12,515,648.75 GGF (50%) ----------- ??
MOD 1,200,000.00
GGF 680,000.00 14,395,648.75

14,625,648.75

Mapa das Unidades Equivalentes

Custo do Mes
Custo PA PVFf PVFi PE Total Unitario
PI 1000 100 100 1000 12,515,648.75 12,515.65
MOD 1000 50 20 1030 1,200,000.00 1,165.05
GGF 1000 30 30 1000 680,000.00 680.00

valorizacao Dos PVFF's

PI 100 12,515.65 1,251,564.87

MOD 50 1,165.05 58,252.43
GGF 30 680.00 20,400.00
Total 1,330,217.30

CIPA
Custo do mes
PI 12,515,648.75
MOB 1,200,000.00
GGF 680,000.00
Pvfi's 230,000.00
PVff's - 1,330,217.30
Total 13,295,431.45
Q/P 1000
C.UN 13,295.43
???

14,625,648.75