MTODO C

MATERIA PRIMA:

FRESA
300
500
700

Inventario Inicial:
Compra
Consumo

Detalle
Saldo Inic.
Compra
Consumo

Kg. a S/.
Kg. a S/.
Kg. a S/.

Ingreso
500.00

Totales y saldos

MATERIA PRIMA:

LECHE
250
1000
1100

Inventario Inicial:
Compra
Consumo

Detalle

Kg. a S/.
Kg. a S/.
Kg. a S/.

Ingreso

Saldo Inic.
Compra
Consumo
Totales y saldos

MATERIA PRIMA:

AZCAR

1,000.00

150
500
570

Inventario Inicial:
Compra
Consumo

Detalle

Kg. a S/.
Kg. a S/.
Kg. a S/.

Ingreso

Saldo Inic.

500.00

Compra
Consumo
Totales y saldos

MT
MATERIA PRIMA:

FRESA
300
500
700

Inventario Inicial:
Compra
Consumo

Detalle
Saldo Inic.
Compra
Consumo

Totales y saldos

MATERIA PRIMA:

LECHE

Kg. a S/.
Kg. a S/.
Kg. a S/.

Ingreso
500.00

Inventario Inicial:
Compra
Consumo

250
1000
1100

Detalle
Saldo Inic.
Compra
Consumo

Kg. a S/.
Kg. a S/.
Kg. a S/.

Ingreso
1,000.00

Totales y saldos

MATERIA PRIMA:

AZCAR
150
500
570

Inventario Inicial:
Compra
Consumo

Detalle
Saldo Inic.
Compra
Consumo

Totales y saldos

Kg. a S/.
Kg. a S/.
Kg. a S/.

Ingreso
500.00

MTODO COSTO PROMEDIO

1.50
2.00

Cantidades
Salida

700.00

1.50
2.00

Cantidades
Salida

1,100.00

c/u
c/u

Saldo
300.00
800.00
100.00

Valor
Unitario
1.50
2.00
1.50

Ingreso

Valores
Salida

1,000.00
1,050.00
1,000.00

1,050.00

Ingreso

Valores
Salida

Saldo
450.00
1,450.00
400.00

c/u
c/u

Saldo
250.00
1,250.00
150.00

Valor
Unitario
1.50
2.00
1.90

2,000.00
2,090.00
2,000.00

2,090.00

Saldo
375.00
2,375.00
285.00

1.50
2.50

c/u
c/u

Cantidades
Salida

570.00

Saldo
150.00
650.00
80.00

Valor
Unitario
1.50
2.50
2.27

Ingreso

Valores
Salida

1,250.00
1,293.46
1,250.00

1,293.46

Ingreso

Valores
Salida

Saldo
225.00
1,475.00
181.54

MTODO UEPS

1.50
2.00

Cantidades
Salida

500.00
200.00

c/u
c/u

Saldo
300.00
800.00
300.00
100.00

Valor
Unitario
1.50
2.00
2.00
1.50

1,000.00
1,000.00
300.00
1,000.00

1,300.00

Saldo
450.00
1,450.00
450.00
150.00

1.50
2.00

Cantidades
Salida

1,000.00
100.00

1.50
2.50

Cantidades
Salida

500.00
70.00

c/u
c/u

Saldo
250.00
1,250.00
250.00
150.00

Valor
Unitario
1.50
2.00
2.00
1.50

Ingreso

Valores
Salida

2,000.00
2,000.00
150.00
2,000.00

2,150.00

Ingreso

Valores
Salida

Saldo
375.00
2,375.00
375.00
225.00

c/u
c/u

Saldo
150.00
650.00
150.00
80.00

Valor
Unitario
1.50
2.50
2.50
1.50

1,250.00
1,250.00
105.00
1,250.00

1,355.00

Saldo
225.00
1,475.00
225.00
120.00

MTODO
MATERIA PRIMA:
Inventario Inicial:
Compra
Consumo

FRESA
300
500
700

Detalle
Saldo Inic.
Compra
Consumo

Kg. a S/.
Kg. a S/.
Kg. a S/.

Ingreso

1.50
2.00

Cantidades
Salida

500.00
300.00
400.00

Totales y saldos

MATERIA PRIMA:
Inventario Inicial:
Compra
Consumo

LECHE
250
1000
1100

Detalle

Kg. a S/.
Kg. a S/.
Kg. a S/.

Ingreso

1.50
2.00

Cantidades
Salida

Saldo Inic.
Compra
Consumo

Totales y saldos

MATERIA PRIMA:

AZCAR

1,000.00
250.00
850.00

Inventario Inicial:
Compra
Consumo

150
500
570

Kg. a S/.
Kg. a S/.
Kg. a S/.

Detalle

Ingreso

1.50
2.50

Cantidades
Salida

Saldo Inic.

500.00

Compra

150.00
420.00

Consumo

Totales y saldos

MATERIA PRIMA:

BOTELLAS DE PLSTICO

MATERIA PRIMA:

ETIQUETAS

Costo de Materia Prima Directa

(PEPS)

MTODO PEPS

c/u
c/u

Saldo
300.00
800.00
500.00
100.00

Valor
Unitario
1.50
2.00
1.50
2.00

Ingreso

Valores
Salida

1,000.00
450.00
800.00
1,000.00

1,250.00

Ingreso

Valores
Salida

Saldo
450.00
1,450.00
1,000.00
200.00

c/u
c/u

Saldo
250.00
1,250.00
1,000.00
150.00

Valor
Unitario
1.50
2.00
1.50
2.00

2,000.00
375.00
1,700.00
2,000.00

2,075.00

Saldo
375.00
2,375.00
2,000.00
300.00

c/u
c/u

Saldo
150.00
650.00
500.00
80.00

Valor
Unitario
1.50
2.50
1.50
2.50

Ingreso
1,250.00

225.00
1,050.00
1,250.00

S/. 1,380.00
S/. 500.00

S/. 6,480.00

Valores
Salida

1,275.00

Saldo
225.00
1,475.00
1,250.00
200.00

DATOS DE PLANILLA:

Todos los trabajadores son operarios del procesos de produc

SNP
Essalud
Senati
N DE OPERARIO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

Cargo
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario

de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de

Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.

A ) CALCULOS PREVIOS - Clculos unitarios

N DE OPERARIO

1
2
3
4

CARGO

Operario
Operario
Operario
Operario

de
de
de
de

Prod.
Prod.
Prod.
Prod.

5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

N DE OPERARIO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario

de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de

Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.

Cargo
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario

de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de

Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.

B ) PLANILLA

N DE OPERARIO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

Cargo
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario
Operario

de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de
de

Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.
Prod.

C ) PROVISIN DE PLANILLA

N DE OPERARIO
1
2
3
4
5
6
7
8
9
10
11
12

Haber Bruto

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

825.78
825.78
825.78
825.78
825.78
825.78
825.78
825.78
825.78
825.78
825.78
825.78

13
14
15
16
17
18
19
20
21
22

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

825.78
825.78
825.78
825.78
825.78
825.78
825.78
825.78
825.78
825.78

Costo de Mano de O

del procesos de produccin y estn afiliados as :

13%
9%
0.75%
Haber Mensual
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00

HORAS LABORADAS
HE1
HE2
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5
14
5

CLCULO POR HORAS

Bsico
S/. 750.00
S/. 750.00
S/. 750.00
S/. 750.00

HO
S/. 3.13
S/. 3.13
S/. 3.13
S/. 3.13

HE1
S/. 3.91
S/. 3.91
S/. 3.91
S/. 3.91

HE2
S/. 4.22
S/. 4.22
S/. 4.22
S/. 4.22

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.91

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

COSTOS TOTALES LABORALES

HO
HE1
HE2
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09
750.00
S/. 54.69
S/. 21.09

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22
4.22

Haber Bruto

Descuentos
SNP

Total
Descuentos

Neto a
pagar

S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 825.78
S/. 18,167.19

S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 2,361.73

S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 107.35
S/. 2,361.73

S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 718.43
S/. 15,805.45

Gratificacin

CTS

Provisin

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

137.63
137.63
137.63
137.63
137.63
137.63
137.63
137.63
137.63
137.63
137.63
137.63

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

68.82
68.82
68.82
68.82
68.82
68.82
68.82
68.82
68.82
68.82
68.82
68.82

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

206.45
206.45
206.45
206.45
206.45
206.45
206.45
206.45
206.45
206.45
206.45
206.45

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

137.63
137.63
137.63
137.63
137.63
137.63
137.63
137.63
137.63
137.63

Costo de Mano de Obra Directa

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

68.82
68.82
68.82
68.82
68.82
68.82
68.82
68.82
68.82
68.82

S/. 206.45
S/. 206.45
S/. 206.45
S/. 206.45
S/. 206.45
S/. 206.45
S/. 206.45
S/. 206.45
S/. 206.45
S/. 206.45
S/. 4,541.80

S/. 24,480.29

Aportaciones
Essalud
Senati

S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 74.32
S/. 1,635.05

S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 6.19
S/. 136.25

Total
Aportes

S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 80.51
S/. 1,771.30

MATERIA PRIMA INDIRECTA

Colorante Natural
Cultivos Lcticos
Sulfato de Zinc
Esencia Artificial de Fresa

MANO DE OBRA INDIRECTA

Sueldo de 2 Seoritas Anfitrionas (S/. 800.00

Sueldo del Jefe de Planta
Sueldo Contador de Costos
Sueldo del Gerente General

OTROS CIF

Mantenimiento de Planta
Mantenimiento de Maquinarias
Alquiler de la Fbrica
Servicios de Luz (50% de S/. 600.00)
Publicidad

S/. 450.00
S/. 650.00
S/. 350.00
S/. 500.00

ritas Anfitrionas (S/. 800.00 c/u)

S/. 1,600.00
S/. 3,500.00

de Costos

S/. 3,000.00

te General

S/. 5,500.00

e Maquinarias

50% de S/. 600.00)

S/. 1,100.00
S/. 700.00
S/. 2,000.00
S/. 300.00
S/. 350.00

Materiales Indirectos
Colorante Natural
Cultivos Lcticos
Sulfato de Zinc
Esencia Artificial de Fresa

S/.
S/.
S/.
S/.

450.00
650.00
350.00
500.00

S/. 1,950.00
Mano de Obra Indirecta
Sueldo de 2 Seoritas Anfitrionas (S/. 800.00 c/u)
Sueldo del Jefe de Planta
Sueldo Contador de Costos
Sueldo del Gerente General

S/. 1,600.00
S/. 3,500.00
S/. 3,000.00
S/. 5,500.00

S/. 13,600.00
Otros CIF
Mantenimiento de Planta
Mantenimiento de Maquinarias
Alquiler de la Fbrica
Servicios de Luz (50% de S/. 600.00)
Publicidad

S/. 1,100.00
S/. 700.00
S/. 2,000.00
S/. 300.00
S/. 350.00

S/. 4,450.00
Costos Indirectos de Fabricacin - CIF

S/. 20,000.00

Clasificacin de las Erog

Costo:
Materia prima Directa:
Leche Parcialmente Descremada
Azcar Blanca
Fresa
Botellas de Plstico
Eiquetas
Subtotal ==>
Mano de Obra Directa:
Operarios del proceso
Subtotal ==>
Costos indirectos
Materiales Indirectos
Colorante Natural
Cultivos Lcticos
Sulfato de Zinc
Esencia Artificial de Fresa
Mano de Obra Indirecta
Sueldo de 2 Seoritas Anfitrionas (S/. 800.00 c/u)
Sueldo del Jefe de Planta
Sueldo Contador de Costos
Sueldo del Gerente General

Otros CIF
Mantenimiento de Planta
Mantenimiento de Maquinarias
Alquiler de la Fbrica
Servicios de Luz (50% de S/. 600.00)
Publicidad

Subtotal ==>

Total ==>

Clasificacin de las Erogaciones del Mes

S/.
2,075.00
1,275.00
1,250.00
1,380.00
500.00
6,480.00
24,480.29
24,480.29

450.00
650.00
350.00
500.00
1,950.00
1,600.00
3,500.00
3,000.00
5,500.00

13,600.00
1,100.00
700.00
2,000.00
300.00
350.00
S/. 4,450.00
20,000

50,960.29

de las Erogaciones del Mes

Gasto:
Administracin
Mantenimiento Computadores rea Contable
Servicios de Luz (25% de S/. 600.00)

Subtotal ==>
Ventas
Depreciacin Vehculo rea de Ventas
Servicios de Luz (25% de S/. 600.00)

Subtotal ==>
Financiero
Inters por Sobregiro Bancario
Subtotal ==>

Total ===>

S/.
300.00
150.00

450.00
400.00
150.00

550.00
500.00
500.00

1,050.0

COSTO DE FABRICACIN

S/. 50,960.29

a) Costo de M.P. Consumida

Inv. Inic. M.P.
(+) Compra M.P.
(-) Inv. Final M.P.

S/. 2,930
S/. 4,250
S/. 7,180
S/. 700
S/. 6,480

ESTADO DE COSTO DE PRODUCCION

Inv. Inic. Prod. En Proc.

(+) Costos de Fabr.
(-) Inv. Final Prod. En Proc.

S/. 0
S/. 50,960
S/. 50,960
S/. 0
S/. 50,960

S/. 6,480.00

b) M.O.D.

S/. 24,480.29
S/. 24,480.29

S/. 50,960.29

c) CIF

S/. 50,960.29

ESTADO DE COSTO DE VENTAS

Inv. Inic. Prod. Term.

(+) Costos de Prod.
(-) Inv. Final Prod. Term.

S/. 0
S/. 50,960
S/. 50,960
S/. 0
S/. 50,960

S/. 20,000.00
S/. 20,000.00

Informe de Costos al mes de Marzo del presente ao

Total (S/.)
30,960.29
44,480.29
50,960.29
1,050.00
52,010.29

Costo primo
Costo de conversin
Costos de produccin
Costos de operacin
Costo total

Asumiendo el costo y valor de venta del cuadro anterior completar los estados financieros de la si
los datos de produccin y ventas del presente mes

Unidades Producidas en el mes

Unidades Vendidas en el mes

====>
====>

17000.00
35672.20

Marzo del presente ao

entre
entre
entre
entre
entre
Utilidad sugerida (45%)
Valor de venta sugerido
IGV 18%
Precio de Venta

stados financieros de la siguiente hoja, segn

Unitario(S/.)
1.82
2.62
3.00
0.06
3.06
1.38
4.44
0.80
5.23

ESTADO DE RESULTADOS

Ventas

S/. 158,247.99

(-) Costo de Ventas

S/. 106,933.26

UTILIDAD BRUTA

S/. 51,314.73

(-) Gastos Operativos

S/. 1,000.00

UTILIDAD OPERATIVA

S/. 50,314.73

(-) Gastos Financieros

UTILIDAD ANTES DE PART. DE
TRAB. E IMP.
(-) 10% PART. DE TRAB.
UTILIDAD ANTES DE IMP.
(-) 28% RENTA DE TERC.

UTILIDAD NETA

S/. 500.00
S/. 49,814.73
S/. 4,981.47
S/. 44,833.26
S/. 12,553.31

S/. 32,279.94