Departamento A

Costos indirectos 500000

Horas de MOD 200000
Horas máquina 20000

Orden de trabajo 97-28

Departamento A
Horas de MOD 5000
Horas máquina 200
Costos primos (MD + MOD) 100000
Unidades producidas 14400

Orden de trabajo 97-35

 Departamento A
Horas de MOD 400
Horas máquina 200
Costos primos 10000
Unidades producidas 1500

TASA GENERAL DE CIF HMOD

Tasa de costos indirectos = 2500000

250000

ORDEN 97-28
DEPARTAMENTO A = COSTO PRIMO =
CIF =
CT =

DEPARTAMENTO B = COSTO PRIMO =

CIF =
CT =

CTP =
PV (CV*150%)
 UTIL BRUTA
P.V.U =

TASA HMOD DEPART. A = S/ 500,000.00

200000

ORDEN 97-28 =
DEPARTAMENTO A = COSTO PRIMO =
CIF =
CT =

DEPARTAMENTO B = COSTO PRIMO =

CIF =
CT =

CTP =
PV (CV*150%)
UTIL BRUTA
C.U =

ORDEN 97-28 (TASA GENERAL)

 INGRESO
COSTOS
U. BRUTA =
UT. TOTAL

ORDEN 97-28 (TASA DEPARTAMETAL)

INGRESO
COSTOS
U. BRUTA =
UT. TOTAL
 Departamento B Total
2000000 2500000
50000 250000
120000 140000

ajo 97-28
Departamento B Total
1000 6000
500 700
20000 120000
14400 14400

ajo 97-35
 Departamento B Total
600 1000
3000 3 200
40000 50000
1500 1500

= ### HMOD

ORDEN 97-35
S/ 100,000.00 DEPARTAM
COSTO PRIMO =
S/ 50,000.00 CIF =
S/ 150,000.00 CT =

S/ 20,000.00 DEPARTAM
COSTO PRIMO =
S/ 10,000.00 CIF =
S/ 30,000.00 CT =

S/ 180,000.00 CTP =
S/ 270,000.00 PV (CV*150%)
S/ 90,000.00 UTIL BRUTA
S/ 18.75 P.V.U=

= S/ 2.50 TASA HMAQ DEPAR

ORDEN 97-35
S/ 100,000.00 DEPARTAMENTO A
S/ 12,500.00
S/ 112,500.00

S/ 20,000.00 DEPARTAMENTO B
S/ 8,333.33
S/ 28,333.33

S/ 140,833.33
S/ 211,250.00
S/ 70,416.67
S/ 9.78

ORDEN 97-35 (TASA GENERAL)

S/ 270,000.00
S/ 180,000.00
S/ 90,000.00
S/ 120,000.00

ORDEN 97-35 (TASA DEPARTAME

S/ 211,250.00
S/ 140,833.33
S/ 70,416.67
S/ 120,916.67
S/ 10,000.00
S/ 4,000.00
S/ 14,000.00

S/ 40,000.00
S/ 6,000.00
S/ 46,000.00

S/ 60,000.00
S/ 90,000.00
 S/ 30,000.00
S/ 60.00

S/ 2,000,000.00 = S/ 16.67
120000

COSTO PRIMO = S/ 10,000.00

CIF = S/ 1,000.00
CT = S/ 11,000.00

COSTO PRIMO = S/ 40,000.00

CIF = S/ 50,000.00
CT = S/ 90,000.00

CTP = S/ 101,000.00
PV (CV*150%) S/ 151,500.00
UTIL BRUTA S/ 50,500.00
C.U = S/ 67.33

-35 (TASA GENERAL)

 INGRESO S/ 90,000.00
COSTOS S/ 60,000.00
U. BRUTA = S/ 30,000.00

-35 (TASA DEPARTAMENTAL)

INGRESO S/ 151,500.00
COSTOS S/ 101,000.00
U. BRUTA = S/ 50,500.00