Escolar Documentos
Profissional Documentos
Cultura Documentos
NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
Atenção:
Identifique devidamente o Professor, a turma na qual está inscrita(o) e o nº informático.
A troca de turma e/ou do nome do Professor pode provocar atrasos no lançamento da sua classificação.
Apresente todos os cálculos que tiver de efetuar.
M1 GC
Centro A UF
CA UEA CA UEA
Pt
De
Pe
Pt
Inv. finais PCF
P2
Inv. iniciais PCF 1 000 0,2 200
Pe
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NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
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Custo
Custo Sobre
Produtos
P1
GC
P2
NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
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Quadro síntese dos custos unitários (ke/ku) dos produtos, em termos dos fatores, à saída dos CA e CB
ke/ku P1 P2 P3
M1 --
GC-CA --
P2 -- --
M2 -- --
GC-CB -- --
Total
NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
c) Efetue os movimentos nos “T” das respetivas contas de fabricação de ambos os Centros, apresentando os
respetivos cálculos; (3 val.)
Fabricação do Centro A
Inv. iniciais PCF: Produção do período:
P1 0,00 € Pt P1
P2 36 700,00 € Pt P2
Fatores de produção: M1 recuperável
M1 Ka de P1
GC Inv. finais PCF:
P1
P2 0,00 €
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NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
Fabricação do Centro B
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NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
Grupo II (4 val.)
a) Cálculo dos custos unitários das MP e as taxas (teóricas) de imputação da MOD e GGF; (0,5 val.)
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c) Cálculo dos custos da produção efetiva, produção terminada e valor dos inventários finais. (1 val.)
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NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
d) Cálculo do custo da MOD e dos GGF efetivos para cada um dos centros. (1 val.)
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e) Cálculo do valor do orçamento anual de GGF para cada um dos centros. (0,5 val.)
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a) Identifique a técnica de custeio usada pela RIOABAIXO, SA e calcule o coeficiente de atividade, a produção
efetiva, a quantidade vendida e o inventário final de P. (1,5 val.)
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b) Apure o valor do inventário final de produtos acabados, caso a RIOABAIXO, SA aplicasse a técnica do
custeio variável. (0,5 val.)
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NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
Grupo IV (2 val.)
b) Identifique, justificando, qual o método de repartição dos custos conjuntos utilizados pelo Contabilista.
(0,75 val.)
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c) “Se a empresa optar por não transformar um dos produtos para além do ponto de separação, poderá obter
melhores resultados operacionais”. Comente a afirmação, fundamentando com dados do enunciado. (0,5 val.)
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NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
Grupo V (2 val.)
Para cada uma das questões seguintes, coloque um Ο em torno da alínea que considera corresponder à
resposta mais adequada. (Cotação: 0,25 valores por resposta certa e – 0,10 por resposta errada)
5. No ano N, a empresa B, SA pagou 1 850 horas ao Trabalhador A (TrA), tendo sido registadas 100 horas de
ausências sem perda de remuneração, 200 horas dedicadas a atividades não imputáveis. Nesse período, o
custo-hora de MOD do TrA ,a considerar para efeitos de imputação aos produtos, foi de 30,00€. O custo anual
do TrA foi de:
a) 52 500,00€
b) 46 500,00€
c) 55 500,00€
d) Nenhuma das anteriores é verdadeira.
NOME:_______________________________________________________________N.º____________TURMA______
Professor________________________________________
7. Num processo produtivo com inerência de defeituosos, a taxa de defeituosos é calculada tendo por base:
a) A produção efetiva.
b) A produção útil.
c) A produção terminada.
d) Nenhuma das respostas anteriores é verdadeira.
FIM