Sistema de Costos Dsd

8/19/2019 Sistema de Costos Dsd

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MATERIA PRIMA : "A"

Nº DOCUMENTO DESCRIPCION

S/D Inventario Inicial 15,000.00 8.00 120,000.00

Fact.1297 Compras mes de Mao 25,000.00 9.00 225,000.00

!"#2881 / $%#501 Cons&mo mes de Mao / Inv.Ini. 9,000.00 8.00 72,000.00

!"#2882 / $%#502Cons&mo mes de Mao / Inv.Ini. ',000.00 8.00 (8,000.00

Compras mes de Mao (,000.00 9.00 )',000.00

!"#288) / $%#50) Cons&mo mes de Mao 5,500.00 9.00 (9,500.00

MATERIA PRIMA : "B"


S/D Inventario Inicial 8,000.00 5.00 (0,000.00

Fact.)25( Compras mes de Mao 22,000.00 '.00 1)2,000.00

!"#2881 / $%#501 Cons&mo mes de Mao 7,000.00 5.00 )5,000.00

!"#2882 / $%#502Cons&mo mes de Mao / Inv.Ini. 1,000.00 5.00 5,000.00

Cons&mo mes de Mao 7,500.00 '.00 (5,000.00

CANTIDAD

MTS.

COSTO UNIT.

S/.

COSTO TOTAL

S/.

CANTIDAD

MTS.

COSTO UNIT.

S/.

COSTO TOTAL

S/.


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!"#288) / $%#50) Cons&mo mes de Mao (,800.00 '.00 28,800.00

MATERIA PRIMA : "C"


S/D Inventario Inicial 7,500.00 ).00 22,500.00

Fact.879( Compras mes de Mao 17,500.00 (.50 78,750.00

!"#2880 / $%#(01 Cons&mo mes de Mao ),500.00 ).00 10,500.00

!"#2881 / $%#501Cons&mo mes de Mao / Inv.Ini. (,000.00 ).00 12,000.00

Cons&mo mes de Mao 1,000.00 (.50 (,500.00

!"#2882 / $%#502 Cons&mo mes de Mao ),000.00 (.50 1),500.00

!"888)7 / $%#50) Cons&mo mes de Mao ',000.00 (.50 27,000.00

MATERIA PRIMA : "D"


CANTIDAD

MTS.

COSTO UNIT.

S/.

COSTO TOTAL

S/.

CANTIDAD

MTS.

COSTO UNIT.

S/.

COSTO TOTAL

S/.


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Fact.5''21 Compras mes de Mao 2,000.00 ).00 ',000.00

!"#288) / 0%#50) Cons&mo mes de Mao 1,500.00 ).00 (,500.00


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EXISTENCIA FINAL

MTS. S/.

15,000.00 120,000.00

(0,000.00 )(5,000.00

)1,000.00 27),000.00

25,000.00 225,000.00

21,000.00 189,000.00

15,500.00 139,500.00

EXISTENCIA FINAL

MTS. S/.

8,000.00 (0,000.00

)0,000.00 172,000.00

2),000.00 1)7,000.00

22,000.00 1)2,000.00

1(,500.00 87,000.00


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9,700.00 58,00.00

EXISTENCIA FINAL

MTS. S/.

7,500.00 22,500.00

25,000.00 101,250.00

21,500.00 90,750.00

17,500.00 78,750.00

1',500.00 7(,250.00

1),500.00 '0,750.00

7,500.00 33,750.00

EXISTENCIA FINAL

MTS. S/.


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REPORTE DEL IN!ENTARIO DE MATERIAS

IN!ENTARIO DE MATERIAS PRIMAS AL: 31/05/1

DESCRIPCION

MATERIA PRIMA "A" 15,500.00 9.00

MATERIA PRIMA "B" 9,700.00 '.00

MATERIA PRIMA "C" 7,500.00 (.50

MATRIA PRIMA "D" 500.00 ).00

CANTIDAD

MTS.

COSTO UNITARIO

S/.


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RIMAS

COSTO TOTAL S/.

1)9,500.00

58,200.00

)),750.00

1,500.00

232,950.00


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RESUMEN # ASI$NACION DE LOS $.I.F.

$ASTOS INDIRECTOS DE FABRICACION

DESCRIPCION IMPORTE S/.M.$.I. 5',8(0.00

M*+"I*-S I!DI"C+$S '5,000.00

C$MS+I- 11,000.00

-"IC*!+S (,800.00

-C+"ICID*D 25,000.00

M*!+!IMI!+$ "%*"*CI$!S 1(,)00.00

-, **, +-F$!$ 7,500.00

*-3I-"S 20,000.00

$+"$S *S+$S I!DI"C+$S 89,500.00

TOTAL 93,90.00

%ORAS M.O.D: 0,9&0.00

FACTOR ' T()*+ $.I.F. / %(*- M.O.D.: 1.0

ASI$NACION A LAS ORDENES DE PRODUCCION

ORDEN DE PRODUCCION DESCRIPCION

(01 910.00

501 9)00.00

502 7500.00

50) )250.00


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IMPORTE S/. 10500

127'1.71

1)0(21.85

105178.91

(5577.5)

93,90.00


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ORDENES DE PRODUCION

ORDEN DE PRODUCION # 501

CANTIDAD A FABRICAR 1000

DESCRIPCIONMATERIAS MANO DE

PRIMAS S/ DIRECTA S/

Escritri !"$ %M&1 0 '9050





Escritri !"$ %M&1 0 (3'50





0 2'(25

ORDEN DE PRODUCION # )01




*+$r+s -+$ *M&1 ### ###


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ARTICU%O Escritri -+$ !"$ %M&1

CANTIDAD FABRICADA 1000

ASTOS INDIRECTOSCOSTO TOTA%

FABRICACION S/

130)21.5 209)'1.511)5

ARTICU%O Escritri -+$ c TM&2



FABRICACION S/

1051'.91 1(92.912213'

ARTICU%O Escritri -+$ r TM&3



FABRICACION S/

)55''.53 '3202.52(2595

ARTICU%O *+$r+s -+$ *M&1



FABRICACION S/

S/. 1,000.00 S/. 120,000.00


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DSC"I%CI$! +$+*-S

materia prima 2)2950

costos indirectos de 4aricacion 29)9(0

mano de ora directa 1781'0

705,050.00

C$!C%+$ M*+"I*S %"IM*S

(01 1)9500

501 58200

502 ))750

50) 1500

232,950


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M*!$ D $"* DI"C+*

77)5

79050

')750

27'25

178160


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*S+$S I!DI"C+$S D F*"IC*CI$! C$S+$ +$+*-

127'1.7080152'72 1'0)97.7080152'7

1)0(21.8511(50)8 2'8172.8511(50)8

105178.91221)7( 20)180.91221)7(

(5577.528'2595(2 75205.528'2595(2

293940 705050


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DSC"I%CI$! +$+*-S

COSTO DE PRODUCCION DE PROD TER *E '05050

IN*ENTARIO INICIA% PROD TER

IN*ENTRIO FINA% PROD TER

Sistema de Costos Dsd

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