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# Examen 2008 Contabilidad de costos

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### Transcript of "Examen 2008 Contabilidad de costos"

1. 1. PASO I CALCULO DE LA PRODUCCIÓN EQUIVALENTE (P.E.P.S.) DEPARTAMENTO I P.E. = P.T. + I.F.P.P. - I.I.P.P. + M.a. P.T. I.F.P.P. I.I.P.P. M.a. M.P. = 42,000 + 6,000 100% - 3,500 100% + 0 0% = 44,500 M.O.D. = 42,000 + 6,000 50% - 3,500 70% + 0 0% = 42,550 G.F. = 42,000 + 6,000 50% - 3,500 70% + 0 0% = 42,550 DEPARTAMENTO II P.E. = P.T. + I.F.P.P. - I.I.P.P. + M.a. P.T. I.F.P.P. I.I.P.P. M.a. Pse. = 40,500 + 2,100 100% - 1,500 100% + 60 100% = 41,160 M.O.D. = 40,500 + 2,100 60% - 1,500 50% + 60 100% = 41,070 G.F. = 40,500 + 2,100 60% - 1,500 50% + 60 100% = 41,070 DEPARTAMENTO III P.E. = P.T. + I.F.P.P. - I.I.P.P. + M.a. P.T. I.F.P.P. I.I.P.P. M.a. Pse. = 38,000 + 3,300 100% - 1,000 100% + 200 100% = 40,500 M.O.D. = 38,000 + 3,300 75% - 1,000 60% + 200 100% = 40,075 G.F. = 38,000 + 3,300 75% - 1,000 60% + 200 100% = 40,075 PASO II CALCULO DE LOS COSTOS UNITARIOS DEPTO I DEPTO II DEPTO III M.P. 0.21348315 0 0.087407407 Pse 0 0.477933673 0.662563704 MOD 0.19858989 0.07742878 0.199625702 GF 0.05052879 0.101046993 0.094822208 DEPARTAMENTO I PASO III: DETERMINACIÓN DE COSTOS a).- Costo de 42,000 litros terminados durante el periodo a-1).- Costo de 3,500 litros al inicio del periodo * Costos incurridos en el anterior periodo 1,600 * Costos incurridos durante el periodo M.P. 3,500 0% * 0.21348315 0 M.O.D. 3,500 30% * 0.19858989 208.52 G.F. 3,500 30% * 0.05052879 53.06 Costo de 3,500 litros terminados en el periodo 1,861.57Universidad Mayor de San Andrés Auxiliar de Docencia: Henry Apaza AcháCarrera de Contaduría Publica Contabilidad de Costos