Laboratorio N 01 - Materia Prima

La empresa " Cementos Andino SAC " elabora 02 productos, denominados Alfa y
utiliza materias prima A, B y C.
En el proceso se utiliza la siguiente formulacin estndar por unidad :
Producto Alfa : 1Kilogramo
Materia Prima Cantidad (Kg)
A
1.00
B
1.00
C
1.00
D
1.00
E
1.00
MATERIA PRIMA A
Saldo Inicial :
Da 03 : Vende
Da 05 :Compra
Da 10 : Vende
Da 20 : Compra

18000.00
10000.00
500.00
8000.00
15000.00

kg. a $.
kg. a $.
kg. a $.
kg. a $.
kg. a $.

MATERIA PRIMA B
Saldo Inicial :
Da 02 : Vende
Da 07 :Compra
Da 12 : Compra
Da 21 : Vende

10000.00
9000.00
15000.00
9500.00
20000.00

kg. a $.
kg. a $.
kg. a $.
kg. a $.
kg. a $.

MATERIA PRIMA C
Saldo Inicial :
Da 10 : Compra
Da 12 :
Da 15 : Compra
Da 22 :

10000.00
10000.00
9500.00
1200.00
8500.00

kg. a $.
kg. a $.
kg. a $.
kg. a $.
kg. a $.

MATERIA PRIMA D
Saldo Inicial :
Da 03 : Compra
Da 09:
Da 12 : compra
Da 24 :

15000.00
1100.00
12000.00
5500.00
8000.00

kg. a $.
kg. a $.
kg. a $.
kg. a $.
kg. a $.

MATERIA PRIMA E
Saldo Inicial :
Da 10 : Compra
Da 15 :
Da 21 : Compra

15000.00
5000.00
1450.00
650.00

kg. a $.
kg. a $.
kg. a $.
kg. a $.

oratorio N 01 - Materia Prima

Escuela : Ingeniera Indus
ora 02 productos, denominados Alfa y Omega, para la fabricacin de stos productos

cin estndar por unidad :

Precio $
30.00
50.00
3.60
8.10
16.00

12.00
14.00
13.00
15.00
14.00

c/Kg
c/Kg
c/Kg
c/Kg
c/Kg

compra
vende

33500.00
18000.00

15.00
17.00
16.00
15.00
18.00

c/Kg
c/Kg
c/Kg
c/Kg
c/Kg

compra
vende

34500.00
29000.00

14.00
13.00
15.00
12.00
15.00

c/Kg
c/Kg
c/Kg
c/Kg
c/Kg

compra
vende

21200.00
18000.00

12.00
13.00
11.00
13.00
15.00

c/Kg
c/Kg
c/Kg
c/Kg
c/Kg

compra
vende

21600.00
20000.00

14.00
13.00
5.00
14.00

c/Kg
c/Kg
c/Kg
c/Kg

compra
vende

20650.00
1450.00

Escuela : Ingeniera Industrial

de stos productos

Mtodos de Valuacin de Inventarios

Mtodo Promedio Mvil
Materia Prima " A "

Fecha
Saldo Inicial :
Da 03 : Vende
Da 05 :Compra
Da 10 : Vende
Da 20 : Compra

Detalle

Ingreso

Cantidades
Salida
10,000.00

500.00
8,000.00
15,000.00

Totales y saldos

15,500.00

18,000.00

Saldo
18,000.00
8,000.00
8,500.00
500.00
15,500.00

Valor
Unitario
12.00
12.00
13.00
12.06
14.00

15,500.0

Ingreso
0.00
0.00
6,500.00
0.00
210,000.00

216,500.00

Existencias :

Materia Prima " B "

Fecha
Saldo Inicial :
Da 02 : Vende
Da 07 :Compra
Da 12 : Compra
Da 21 : Vende

Detalle

Ingreso

Cantidades
Salida
9,000.00

15,000.00
9,500.00
20,000.00

Totales y saldos

24,500.00

29,000.00

Saldo
10,000.00
1,000.00
16,000.00
25,500.00
5,500.00
5,500.00
5,500.00

Valor
Unitario
15.00
15.00
16.00
15.00
15.59

Ingreso
0.00
0.00
240,000.00
142,500.00
0.00
0.00
382,500.00

Existencias :

Materia Prima " C "

Fecha
Saldo Inicial :
Da 10 : Compra
Da 12 :
Da 15 : Compra
Da 22 :
Totales y saldos

Detalle

Ingreso

Cantidades
Salida

8,500.00

Saldo
10,000.00
20,000.00
10,500.00
11,700.00
3,200.00

18,000.00

3,200.00

10,000.00
9,500.00
1,200.00

11,200.00

Valor
Unitario
14.00
13.00
13.50
12.00
13.35

144,400.00

Existencias :
Materia Prima " D "
Cantidades

Ingreso
0.00
130,000.00
0.00
14,400.00
0.00

Valor

Fecha
Saldo Inicial :
Da 03 : Compra
Da 09:
Da 12 : compra
Da 24 :

Detalle

Ingreso

Salida

8,000.00

Saldo
15,000.00
16,100.00
4,100.00
9,600.00
1,600.00

20,000.00

1,600.0

1,100.00
12,000.00
5,500.00

Totales y saldos

6,600.00

Unitario
12.00
13.00
11.00
13.00
15.00

Ingreso
14,300.00
0.00
71,500.00
0.00

85,800.00

Existencias :

Materia Prima " E "

Fecha
Saldo Inicial :
Da 10 : Compra
Da 15 :
Da 21 : Compra

Totales y saldos

Detalle

Ingreso

Cantidades
Salida

5,000.00
1,450.00
650.00

5,650.00
Existencias :

1,450.00

Saldo
15,000.00
20,000.00
18,550.00
19,200.00

19,200.00

Valor
Unitario
14.00
13.00
5.00
14.00

Ingreso
65,000.00
0.00
9,100.00

74,100.00

MAYOR AUXILIAR DE FABRICA

entarios
SI
Compras
Valores
Salida
0.00
120,000.00
0.00
96,470.59
0.00

Materia Prima " A "

216,000.00 216,470.59
216,500.00

SI
Compras

Saldo
216,000.00
96,000.00
102,500.00
6,029.41
216,029.41

MAYOR DE FABRICA
216,470.59

216,029.41

SI
Compras

Valores
Salida
0.00
135,000.00
0.00
0.00
311,764.71
0.00
446,764.71

Saldo
150,000.00
15,000.00
255,000.00
397,500.00
85,735.29
85,735.29
85,735.29

Valores
Salida
0.00
0.00
128,250.00
0.00
113,442.31

Saldo
140,000.00
270,000.00
141,750.00
156,150.00
42,707.69

241,692.31

42,707.69

Valores

SF

Almacen de Materia Prima

896,000.00 1,174,485.29
903,300.00

624,814.71

Salida
0.00
132,000.00
0.00
120,000.00

Saldo
180,000.00
194,300.00
62,300.00
133,800.00
13,800.00

252,000.00

13,800.0

Valores
Salida
0.00
7,250.00
0.00

Saldo
210,000.00
275,000.00
267,750.00
276,850.00

7,250.00

276,850.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " B "

150,000.00 446,764.71
382,500.00

SI
Compras

Materia Prima " C "

140,000.00 252,000.00
144,400.00

MAYOR DE FABRICA

Produccin en Proceso
1 1,174,485.29

SI
Compras

Materia Prima " D "

180,000.00
85,800.00

Materia Prima " D "

252,000.00

SI
Compras

Materia Prima " E"

210,000.00
7,250.00
74,100.00

Mtodos de Valuacin de Inventarios

Mtodo PEPS ( Primeras Entradas Primeras Salidas )
Materia Prima " A "

Fecha
Saldo Inicial :
Da 03 : Vende
Da 05 :Compra
Da 10 : Vende
Da 10 : Vende
Da 20 : Compra

Detalle

Ingreso

Cantidades
Salida
10,000.00

500.00
4,000.00
4,000.00
15,000.00

Totales y saldos

15,500.00

18,000.00

Saldo
18,000.00
8,000.00
8,500.00
4,500.00
500.00
15,500.00

Valor
Unitario
12.00
12.00
13.00
12.00
13.00
14.00

15,500.00

Ingreso
0.00
6,500.00
0.00
0.00
210,000.00
216,500.00

Existencias :

Materia Prima " B "

Fecha
Saldo Inicial :
Da 02 : Vende
Da 07 :Compra
Da 12 : Compra
Da 21 : Vende

Detalle

Ingreso

Cantidades
Salida

1,000.00
15,000.00
4,000.00

Saldo
10,000.00
1,000.00
16,000.00
25,500.00
24,500.00
9,500.00
5,500.00

29,000.00

5,500.00

9,000.00
15,000.00
9,500.00

Totales y saldos

24,500.00

Valor
Unitario
15.00
15.00
16.00
15.00
15.00
16.00
15.00

Ingreso
0.00
240,000.00
142,500.00
0.00
0.00
0.00
382,500.00

Existencias :

Materia Prima " C "

Fecha
Saldo Inicial :
Da 10 : Compra
Da 12 :
Da 15 : Compra
Da 22 :

Totales y saldos

Detalle

Ingreso

Cantidades
Salida

500.00
8,000.00

Saldo
10,000.00
20,000.00
10,500.00
11,700.00
11,200.00
3,200.00

18,000.00

3,200.00

10,000.00
9,500.00
1,200.00

11,200.00
Existencias :

Valor
Unitario
14.00
13.00
14.00
12.00
14.00
13.00

Ingreso
130,000.00
0.00
14,400.00
0.00
0.00

144,400.00

Materia Prima " D "

Fecha
Saldo Inicial :
Da 03 : Compra
Da 09:
Da 12 : compra
Da 24 :

Detalle

Ingreso

Cantidades
Salida

3,000.00
5,000.00

Saldo
15,000.00
16,100.00
4,100.00
9,600.00
6,600.00
1,600.00

20,000.00

1,600.00

1,100.00
12,000.00
5,500.00

Totales y saldos

6,600.00

Valor
Unitario
12.00
13.00
12.00
13.00
12.00
13.00

Ingreso
14,300.00
0.00
71,500.00
0.00
0.00

85,800.00

Existencias :

Materia Prima " E"

Fecha
Saldo Inicial :
Da 10 : Compra
Da 15 :
Da 21 : Compra

Totales y saldos

Detalle

Ingreso

Cantidades
Salida

5,000.00
1,450.00
650.00

5,650.00
Existencias :

1,450.00

Saldo
15,000.00
20,000.00
18,550.00
19,200.00

19,200.00

Valor
Unitario
14.00
13.00
14.00
14.00

Ingreso
65,000.00
0.00
9,100.00

74,100.00

MAYOR AUXILIAR DE FABRICA

arios
SI
Compras
Valores
Salida
120,000.00
0.00
48,000.00
52,000.00
0.00
220,000.00

Valores
Salida

Saldo
216,000.00
96,000.00
102,500.00
54,500.00
2,500.00
212,500.00
212,500.00

135,000.00
0.00
0.00
15,000.00
240,000.00
60,000.00

Saldo
150,000.00
15,000.00
255,000.00
397,500.00
382,500.00
142,500.00
82,500.00

450,000.00

82,500.00

Valores
Salida

Materia Prima " A "

216,000.00 220,000.00
216,500.00

0.00
133,000.00
0.00
7,000.00
104,000.00

Saldo
140,000.00
270,000.00
137,000.00
151,400.00
144,400.00
40,400.00

244,000.00

40,400.00

SI
Compras

MAYOR DE FABRICA
Almacen de Materia Prima
SI 896,000.00 1,422,800.00
Compras 903,300.00

SF

376,500.00

SF

0.00

Valores
Salida
0.00
144,000.00
0.00
36,000.00
65,000.00

Saldo
180,000.00
194,300.00
50,300.00
121,800.00
85,800.00
20,800.00

245,000.00

20,800.00

Valores
Salida
0.00
20,300.00
0.00

Saldo
210,000.00
275,000.00
254,700.00
263,800.00

20,300.00

263,800.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " B "

150,000.00 450,000.00
382,500.00

SI
Compras

Materia Prima " C "

140,000.00 244,000.00
144,400.00

MAYOR DE FABRICA
1

Produccin en Proceso
1,422,800.00

SI
Compras

Materia Prima " B "

180,000.00
85,800.00

Materia Prima " B "

245,000.00

SI
Compras

Materia Prima " C "

210,000.00 263,800.00
74,100.00

Mtodos de Valuacin de Inventarios

Mtodo UEPS ( Ultimas Entradas Primeras Salidas )
Materia Prima " A "

Fecha
Saldo Inicial :
Da 03 : Vende
Da 05 :Compra
Da 10 : Vende
Da 10 : Vende
Da 20 : Compra

Detalle

Ingreso

Cantidades
Salida
10,000.00

500.00
5,000.00
3,000.00
15,000.00

Totales y saldos

15,500.00

18,000.00

Saldo
18,000.00
8,000.00
8,500.00
3,500.00
500.00
15,500.00

Valor
Unitario
12.00
12.00
13.00
13.00
12.00
14.00

15,500.00

Ingreso
0.00
6,500.00
0.00
0.00
210,000.00
216,500.00

Existencias :

Materia Prima " B "

Fecha
Saldo Inicial :
Da 02 : Vende
Da 07 :Compra
Da 12 : Compra
Da 21 : Vende

Detalle

Ingreso

Cantidades
Salida

9,500.00
10,500.00

Saldo
10,000.00
1,000.00
16,000.00
25,500.00
16,000.00
5,500.00

29,000.00

5,500.00

9,000.00
15,000.00
9,500.00

Totales y saldos

24,500.00

Valor
Unitario
15.00
15.00
16.00
15.00
15.00
16.00

Ingreso
0.00
240,000.00
142,500.00
0.00
0.00

382,500.00

Existencias :

Materia Prima " C "

Fecha
Saldo Inicial :
Da 10 : Compra
Da 12 :
Da 15 : Compra
Da 22 :

Detalle

Ingreso

Cantidades
Salida

10,000.00
9,500.00
1,200.00
8,500.00

Saldo
10,000.00
20,000.00
10,500.00
11,700.00
3,200.00

Valor
Unitario
14.00
13.00
13.00
12.00
12.00

Ingreso
130,000.00
0.00
14,400.00
0.00

Totales y saldos

11,200.00

18,000.00

3,200.00

144,400.00

Existencias :

Materia Prima " D "

Fecha
Saldo Inicial :
Da 03 : Compra
Da 09:
dia 09:
Da 12 : compra
Da 24 :

Detalle

Ingreso

Cantidades
Salida

5,500.00
2,500.00

Saldo
15,000.00
16,100.00
15,000.00
4,100.00
9,600.00
4,100.00
1,600.00

20,000.00

1,600.00

1,100.00
1,100.00
10,900.00
5,500.00

Totales y saldos

6,600.00

Valor
Unitario
12.00
13.00
13.00
12.00
13.00
13.00
12.00

Ingreso
14,300.00
0.00
0.00
71,500.00
0.00
0.00

85,800.00

Existencias :

Materia Prima " E"

Fecha
Saldo Inicial :
Da 10 : Compra
Da 15 :
Da 21 : Compra

Totales y saldos

Detalle

Ingreso

Cantidades
Salida

5,000.00
5,000.00
9,000.00
650.00

5,650.00
Existencias :

14,000.00

Saldo
15,000.00
20,000.00
15,000.00
6,000.00
6,650.00

6,650.00

Valor
Unitario
14.00
13.00
13.00
14.00
14.00

Ingreso
65,000.00
0.00
0.00
9,100.00

74,100.00

MAYOR AUXILIAR DE FABRIC

SI
Compras
Valores
Salida
120,000.00
0.00
65,000.00
36,000.00
0.00
221,000.00

Valores
Salida

Saldo
216,000.00
96,000.00
102,500.00
37,500.00
1,500.00
211,500.00
211,500.00

135,000.00
0.00
0.00
142,500.00
168,000.00

Saldo
150,000.00
15,000.00
255,000.00
397,500.00
255,000.00
87,000.00

445,500.00

87,000.00

Valores
Salida
0.00
123,500.00
0.00
102,000.00

Materia Prima " A "

216,000.00 221,000.00
216,500.00

Saldo
140,000.00
270,000.00
146,500.00
160,900.00
58,900.00

SI
Compras

MAYOR DE FABRICA
Almacen de Materia Prima
SI 896,000.00 1,231,700.00
Compras 903,300.00

SF

567,600.00

SF

0.00

225,500.00

Valores
Salida

58,900.00

0.00
14,300.00
130,800.00
0.00
71,500.00
30,000.00

Saldo
180,000.00
194,300.00
180,000.00
49,200.00
120,700.00
49,200.00
19,200.00

246,600.00

19,200.00

Valores
Salida
0.00
65,000.00
126,000.00
0.00

Saldo
210,000.00
275,000.00
210,000.00
84,000.00
93,100.00

191,000.00

93,100.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " B "

150,000.00 445,500.00
382,500.00

SI
Compras

Materia Prima " C "

140,000.00 225,500.00
144,400.00

MAYOR DE FABRICA
1

Produccin en Proceso
1,231,700.00

SI
Compras

Materia Prima " B "

180,000.00
85,800.00

Materia Prima " B "

246,600.00

SI
Compras

Materia Prima " C "

210,000.00
93,100.00
74,100.00