Você está na página 1de 3

COLEGIO DE CONTADORES PUBLICOS DE LIMA

COSTEO POR PROCESOS

EL MOTOR SAC

MBA CPC Juan Carlos Ponce de Len Pineda


COSTEO DE PRODUCCIN POR PROCESOS - (Soles)
VII Asignacin de la PN VII Asignacin de la PN
SOLES Q PN VALORIZACINCOSTO
PROCESO 1 PROCESO 2 PE 15,000 11,383.78 259,500 270,883.78
PE 156,000
I SI 15,000 I SI 20,000 IFPP 3,500 2,656.22 56,245 58,901.22
PN 9,150
IIPP 0 III PR.EQ. IIPP 3,000 18,500 14,040.00 315,745 329,785.00
UA 15,000 TOTAL 165,150
% % Q Q UR 12,000
III PR.EQ.
II SF 15,000 MPD CC MPD CC UA 5,000
% % % Q Q Q
PE 12,000 100% 100% 12,000 12,000 II SF 20,000 MPD CC P1 MPD CC P1
IFPP 2,000 100% 60% 2,000 1,200 PE 15,000 PE 100% 100% 100% 15,000 15,000 15,000
5% SI PN 750 100% 80% 750 600 IFPP 3,500 IFPP 100% 70% 100% 3,500 2,450 3,500
PA 250 100% 80% 250 200 5% SI PN 1,000 PN 40% 60% 100% 400 600 1,000
TOTAL PR.EQ. 15,000 14,000 PA 500 PA 40% 60% 100% 200 300 500
IV COSTO DEL PERODO VI VALORIZACIN TOTAL PR.EQ. 19,100 18,350 20,000

MPD 135,000 Q C/U C/T VI VALORIZACIN


IV COSTO DE PRORUCCIN
CC 56,000 PE 12,000 X 13.00 = 156,000 Q C/U C/T
MPD CC P1 SOLES
TOTAL 191,000 IFPP 22,800 PE 15,000 X 17.30 = 259,500
IIPP 6,070 4,435 44,850 55,355
MP 2,000 X 9.00 = 18,000 IFPP 56,245
V COSTO UNITARIO CTO.PER. 45,500 70,800 165,150 281,450
CC 1,200 X 4.00 = 4,800 MP 3,500 X 2.70 = 9,450
MPD 135,000 = 9.00 TOTAL 51,570 75,235 210,000 336,805
PN 9,150 CC 2,450 X 4.10 = 10,045
15,000
MP 750 X 9.00 = 6,750 V COSTO UNITARIO P1 3,500 X 10.50 = 36,750
CC 56,000 = 4.00
CC 600 X 4.00 = 2,400 MPD 51,570 = 2.70 PN 14,040
14,000
PA 3,050 19,100 MP 400 X 2.70 = 1,080
C/U 13
MP 250 X 9.00 = 2,250 CC 75,235 = 4.10 CC 600 X 4.10 = 2,460
CC 200 X 4.00 = 800 18,350 P1 1,000 X 10.50 = 10,500
COSTO TOTAL 191,000 P1 210,000 = 10.50 PA 7,020
LEYENDA 20,000 MP 200 X 2.70 = 540
SI Situacin Inicial IFPP Inv.Final de Prod.en Proc. CC Costos de conversin C/U 17.30 CC 300 X 4.10 = 1,230
IIPP Inv.Inic. de Prod.en Proc. PN Prdida Normal Q Cantidad P1 500 X 10.50 = 5,250
UA Unidades Adicionadas PA Prdida Anormal PE Produccin entregada COSTO TOTAL 336,805
SF Situacin Final PR.EQ.Produccin Equivalente C/U Costo Unitario
PE Produccin entregada MPD Materia Prima Directa UR Unidades Recibidas
CTO.PER.Costo del Perodo

MBA CPC Juan Carlos Ponce de Len Pineda


ESTADO DE COSTO DE PRODUCCIN - (Soles)
+ IIPP
P2
MPD 6,070
CC 4,435
P1 44,850 55,355.00

+ MPD DEL MES


P1 135,000
P2 45,500 180,500.00

+ CC
P1 56,000
P2 70,800 126,800.00

COSTO DE PRODUCCIN 362,655.00

COSTO DE PRODUCCIN 362,655.00

- IFPP
- P1 22,800
- P2 58,901 81,701.22

- PA
- P1 3,050
- P2 7,020 10,070.00

PRODUCCIN TERMINADA 270,883.78

MBA CPC Juan Carlos Ponce de Len Pineda