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A) MATERIA PRIMA
TOTALES 31600
C) COSTOS INDIRECTOS DE FABRICACION
COSTO
COSTOS INDIRECTOS CANTIDAD U/M UNITARIO
S/. 21.0169
S/. 7.1186
S/. 0.1123
S/. 0.2825
S/. 0.1648
S/. 0.1148
S/. 0.2354
S/. 0.3531
S/. 0.2943
S/. 6.0028
S/. 35.6955
TOTAL POR PAR
S/. 0.0471
S/. 0.0059
S/. 0.0024
S/. 0.0235
S/. 0.0039
S/. 0.0078
S/. 0.0013
S/. 0.0016
S/. 0.3662
S/. 0.0405
S/. 0.0029
S/. 0.0039
S/. 0.0016
S/. 0.0378
S/. 0.0017
S/. 0.0067
S/. 0.0010
S/. 0.1224
S/. 0.0550
S/. 0.1202
S/. 0.1396
S/. 0.0344
S/. 0.1718
S/. 0.1718
S/. 0.0916
S/. 1.4624
COSTO DE PRODUCCION
MATERIA PRIMA
MATERIALES CANTIDAD U/M P/U TOTAL POR PAR
cuero 2.58333 pies 9.60 8.14 S/. 21.0169
badan 3.00000 pies 2.80 2.37 S/. 7.1186
ganchos 0.00250 millares 53.00 44.92 S/. 0.1123
salpa 0.02778 plancha 12.00 10.17 S/. 0.2825
nova 0.03241 metros 6.00 5.08 S/. 0.1648
hilos 0.02083 cono 6.50 5.51 S/. 0.1148
ojalillos 0.01852 millares 15.00 12.71 S/. 0.2354
pasador 1.00000 par 0.42 0.35 S/. 0.3531
peluche 0.01389 metros 25.00 21.19 S/. 0.2943
plantas 1.00000 par 7.08 6.00 S/. 6.0028
S/. 35.6955
COSTOS INDIRECTOS DE FABRICACION
COSTOS COSTO
INDIRECTOS CANTIDAD U/M TOTAL POR PAR
UNITARIO
tisas 0.01111 unidades 5.00 S/. 4.2373 S/. 0.0471
lapiceros ar 0.00694 unidades 1.00 S/. 0.8475 S/. 0.0059
lapiceros al 0.00556 unidades 0.50 S/. 0.4237 S/. 0.0024
agujas 0.05556 unidades 0.50 S/. 0.4237 S/. 0.0235
aceite 0.00046 litros 10.00 S/. 8.4746 S/. 0.0039
micas 0.02315 unidades 0.40 S/. 0.3390 S/. 0.0078
valines 0.00023 unidades 6.50 S/. 5.5085 S/. 0.0013
lija 0.00014 metros 13.33 S/. 11.2994 S/. 0.0016
cintas 0.03086 unidades 14.00 S/. 11.8644 S/. 0.3662
cuchilla 0.00029 unidades 165.00 S/. 139.8305 S/. 0.0405
nues 0.00004 unidades 95.00 S/. 80.5085 S/. 0.0029
faja 0.00023 unidades 20.00 S/. 16.9492 S/. 0.0039
piedra 0.00008 unidades 25.00 S/. 21.1864 S/. 0.0016
bobina 0.00030 unidades 150.00 S/. 127.1186 S/. 0.0378
porta hilos 0.00020 unidades 10.00 S/. 8.4746 S/. 0.0017
pernos 0.00158 unidades 5.00 S/. 4.2373 S/. 0.0067
hidrolina 0.00015 unidades 8.00 S/. 6.7797 S/. 0.0010
garfiold 0.00030 unidades 486.00 S/. 411.8644 S/. 0.1224
combustible 4.00000 veces/mensual 0.02 S/. 0.0137 S/. 0.0550
gastos de ven 1.00000 viaje/mensual 0.14 S/. 0.1202 S/. 0.1202
Energia Elect 0.41217 Kwh/par 0.40 S/. 0.3386 S/. 0.1396
Agua 1.00000 rec/mensual 0.04 S/. 0.0344 S/. 0.0344
alquiler 1.00000 rec/mensual 0.20 S/. 0.1718 S/. 0.1718
Depreciacion 1.00000 veces/anual 0.20 S/. 0.1913 S/. 0.1718
otros 1.00000 mensual 0.11 S/. 0.0916 S/. 0.0916
S/. 1.4624
MANO DE OBRA DIRECTA
MANO DE OBRA DIRECTA COSTO X DOC COSTO POR PAR
CORTADO 20.00 S/. 1.67
DESVASTADO 3.00 S/. 0.25
PINTADO 2.50 S/. 0.21
PERFILADO 48.00 S/. 4.00
ARMADO 45.00 S/. 3.75
ALISTADO 12.00 S/. 1.00
130.50 S/. 15.33
S/. 10.88
MATERIA PRIMA S/. 35.6955
COSTOS INDIRECTOS DE FABRICACION S/. 1.4624
MANO DE OBRA DIRECTA S/. 15.33
COSTOS DE PRODUCCION S/.52.4917
UNIDADES PRODUCIDAS 9,307.27
COSTO UNITARIO 0.01
GASTOS VARIOS
CUADRO RESUMEN
total materia prima S/. 36.70
total mano de obra directa S/. 15.33
total costos indirectos S/. 4.87
COSTO DE PRODUCCION S/. 56.90
gastos finacieros S/. 0.20
gastos administracion y ventas S/. 4.69
COSTO TOTAL S/. 61.79
margen de utilidad 17% S/. 10.50
valor venta S/. 72.29
IGV S/. 13.01
PRECIO DE VENTA S/. 85.31
PROPUESTA DEL PLAN DE CUENTAS DEL ELEMENTO 9