Cédula de valuación de ordenes de producción

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En esta tercera presentación de contabilidad de costos, terminamos de desarrollar el tema de ordenes especificas de fabricación, concluyendo con el tema de valuación de ordenes de producción. finalizando con el estado de resultados.

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Cédula de valuación de ordenes de producción

  1. 1. Ordenes especificas de fabricacion Contabilidad de costos
  2. 2. Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 3,240.00 3,260.00 3,368.20 3,368.20 3,380.20 3,380.20 Orden No. 1003 Orden No. 1004 Total costos 1. PREPARADO 1.1 M.P. 19,996.80 (SOLO DE PREPARADO)
  3. 3. Orden No. 1001 Orden No. 1002 100cc. 100cc. 250gms. 125gms. 300gms. 125gms. 1.1 M.P. 3,240.00 3,260.00 3,368.20 3,368.20 3,380.20 3,380.20 19,996.80 1.2 M.O.D. 1,536.00 1,560.00 558.00 840.00 564.00 846.00 5,904.00 Centro productivo Orden No. 1003 Orden No. 1004 Total costos 1. PREPARADO (SOLO DE PREPARADO)
  4. 4. Orden No. 1001 Orden No. 1002 100cc. 100cc. 250gms. 125gms. 300gms. 125gms. 1.1 M.P. 3,240.00 3,260.00 3,368.20 3,368.20 3,380.20 3,380.20 19,996.80 1.2 M.O.D. 1,536.00 1,560.00 558.00 840.00 564.00 846.00 5,904.00 1.3 G.I.F. 2,304.00 2,340.00 837.00 1,260.00 846.00 1,269.00 8,856.00 7,080.00 7,160.00 4,763.20 5,468.20 4,790.20 5,495.20 34,756.80 Centro productivo Orden No. 1003 Orden No. 1004 Total costos 1.Preparado TOTAL COSTOS (SOLO DE PREPARADO)
  5. 5. Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 4,100 4,200 1,700 2,550 1,720.8 2,580 Orden No. 1003 Orden No. 1004 Total costos PRODUCCIÓN TEÓRICA En litros y en Kilos (6800 / 4 = 1700) (20400 / 8 = 2550) (5736 / 3.33333333 = 1720.8) (20640 / 8 = 2580)
  6. 6. Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 4,100 4,200 1,700 2,550 1,720.8 2,580 4,100,000 4,200,000 1,700,000 2,550,000 1,720,800 2,580,000 Orden No. 1003 Orden No. 1004 Total costos PRODUCCIÓN TEÓRICA En litros y en Kilos En CC. y en Gms. (4100 * 1000 = 4,100,000), (4200 * 1000 = 4,200,000), (1700 * 1000 = 1,700,000) (2550 * 1000 = 2,550,000) (1720.8 *1000 = 1,720,800) (2580 * 1000 = 2,580,000)
  7. 7. TOTAL COSTOS Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 7,080.00 7,160.00 4,763.20 5,468.20 4,790.20 5,495.20 4,100 4,200 1,700 2,550 1,720.8 2,580 4,100,000 4,200,000 1,700,000 2,550,000 1,720,800 2,580,000 1.72682926 1.70476190 Orden No. 1003 Orden No. 1004 Total costos 34,756.80 PRODUCCIÓN TEÓRICA En litros y en Kilos En CC. y en Gms. COSTO A GRANEL Por litros y Kilos (7080 / 4100 = 1.72682926) 2.407388235 2.391508557 (7160 / 4200 = 1.70476190) ((4763.20 + 5468.20 = 10,231.40) / (1700 + 2550 = 4250) = 2.407388235, = 10,285.40) / (1720.8 + 2580 = 4300.8) = 2.391508557. (4790.20 + 5495.20
  8. 8. Orden No. 1001 Orden No. 1002 100cc. 100cc. 250gms. 125gms. 300gms. 125gms. 7,080.00 7,160.00 4,763.20 5,468.20 4,790.20 5,495.20 4,100 4,200 1,700 2,550 1,720.8 2,580 4,100,000 4,200,000 1,700,000 2,550,000 1,720,800 2,580,000 Por litros y Kilos 1.72682926 1.70476190 2.407388235 2.391508557 Por CC. y Gms. 0.00172683 0.0017047 0.002407388 0.002391509 Centro productivo TOTAL COSTOS Orden No. 1003 Orden No. 1004 Total costos 34,756.80 PRODUCCIÓN TEÓRICA En litros y en Kilos En CC. y en Gms. COSTO A GRANEL (7080 / 4,100,000 = 0.00172682926) (7160 / 4,200,000 = 0.00170476190) ((4763.20 + 5468.20 = 10,231.40) / (1,700,000 + 2,550,000 = 4,250,000) = 0.002407388235, (4790.20 + 5495.20 = 10,285.40) / (1,720,800 + 2,580,000 = 4,300,800) = 0.002391508557.
  9. 9. Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 10,039.20 10,130.00 5,800.20 8,071.70 5,835.20 8,104.20 Orden No. 1003 Orden No. 1004 Total costos 2. Envasado 2.1 M.P. (MP de enunciado 2,959.20 + costo de centro anterior 7,080.00 = 10,039.20), (2,970.00 + 7,160.00 = 10,130.00), (1,037.00 + 4,763.20 = 5,800.20), (2,603.50 + 5,468.20 = 8,071.70), (1,045.00 + 4,790.20 = 5,835.20), (2,609.00 + 5,495.20 = 8,104.20) (SOLO ENVASADO)
  10. 10. Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 10,039.20 10,130.00 5,800.20 8,071.70 5,835.20 8,104.20 47,980.50 507.38 515.06 472.78 484.31 480.47 492.00 2952.00 Orden No. 1003 Orden No. 1004 Total costos 2. Envasado 2.1 M.P. 2.2 M.O.D. (507.38), (515.06), (484.31), (492.00) (SOLO ENVASADO) (472.78), (480.47),
  11. 11. Orden No. 1001 Orden No. 1002 100cc. 100cc. 250gms. 125gms. 300gms. 125gms. 10,039.20 10,130.00 5,800.20 8,071.70 5,835.20 8,104.20 47,980.50 2.2 M.O.D. 507.38 515.06 472.78 484.31 480.47 492.00 2,952.00 1.3 G.I.F. 845.63 858.44 787.97 807.19 800.78 820.00 4,920.00 TOTAL COSTOS 11,392.20 11,503.50 7,060.95 9,363.20 7,116.45 9,416.20 55,852.50 Centro productivo Orden No. 1003 Orden No. 1004 Total costos 2. Envasado 2.1 M.P. (845.63), (787.97), (800.78), (858.44), (807.19), (820.00) (SOLO ENVASADO)
  12. 12. Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 12,612.20 12,733.50 7,343.45 9,996.20 7,403.95 10,061.20 Orden No. 1003 Orden No. 1004 Total costos 3. Empaque 3.1 M.P. 60,150.50 (MP de enunciado 1,220.00 + costo de centro anterior 11,392.20 = 12,612.20), (1,230.00 + 11,503.50 = 12,733.50), (282.50 + 7,060.95 = 7,343.45), (633.00 + 9,363.20 = 9,996.20), (287.50 + 7,116.45 = 7,403.95), (645.00 + 9,416.20 = 10,061.20) (SOLO EMPAQUE)
  13. 13. Orden No. 1001 Orden No. 1002 100cc. 100cc. 250gms. 125gms. 300gms. 125gms. 12,612.20 12,733.50 7,343.45 9,996.20 7,403.95 10,061.20 60,150.50 915.00 Centro productivo 885.00 174.00 180.00 366.00 360.00 2,880.00 Orden No. 1003 Orden No. 1004 Total costos 3. Empaque 3.1 M.P. 3.2 M.O.D. (915.00), (885.00), (180.00), (360.00) (SOLO EMPAQUE) (174.00), (366.00),
  14. 14. Orden No. 1001 Orden No. 1002 100cc. 100cc. 250gms. 125gms. 300gms. 125gms. 12,612.20 12,733.50 7,343.45 9,996.20 7,403.95 10,061.20 60,150.50 915.00 885.00 174.00 180.00 366.00 360.00 2,880.00 1.3 G.I.F. 1,830.00 1,770.00 348.00 360.00 732.00 720.00 5,760.00 COSTO POR PRESENTACIÓN 15,357.20 15,388.50 7,865.45 10,536.20 8,501.95 11,141.20 68,790.50 Centro productivo Orden No. 1003 Orden No. 1004 Total costos 3. Empaque 3.1 M.P. 3.2 M.O.D. (1,830.00), (348.00), (732.00), (1,770.00), (360.00), (720.00) (SOLO EMPAQUE)
  15. 15. COSTO POR PRESENTACIÓN Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 15,357.20 15,388.50 7,865.45 10,536.20 8,501.95 11,141.20 4,080 4,176 1,690 2,530 1,713.6 2,574 Orden No. 1003 Orden No. 1004 PRODUCCIÓN REAL Total costos 68,790.50
  16. 16. Orden No. 1002 100cc. 250gms. 125gms. 300gms. 125gms. 15,357.20 15,388.50 7,865.45 10,536.20 8,501.95 11,141.20 4,080 4,176 1,690 2,530 1,713.6 2,574 3.7640196 COSTO POR PRESENTACIÓN Orden No. 1001 100cc. Centro productivo 3.6849856 4.6541124 4.1645059 4.9614554 4.3283605 Orden No. 1003 Orden No. 1004 Total costos 68,790.50 PRODUCCIÓN REAL COSTO POR UNIDAD (15,357.20 / 4,080 = 3.7640196), (15,388.50 / 4,176 = 3.6849856), (7,865.45 / 1,690 = 4.6541124), (10,536.20 / 2,530 = 4.1645059), (8,501.95 / 1,713.= 4.9614554), (11,141.20 / 2,574 = 4.3283605)
  17. 17. COSTO POR UNIDAD PRECIO DE VENTA Orden No. 1001 Orden No. 1002 100cc. Centro productivo 100cc. 250gms. 125gms. 300gms. 125gms. 3.7640196 3.6849856 4.6541124 4.1645059 4.9614554 4.3283605 15.056078431 14.739942529 18.616449704 16.658023715 19.845821662 17.313442113 Orden No. 1003 Orden No. 1004 (3.7640196 x 100 / 25 = 15.056078431), (3.6849856 x 100 / 25 = 14.739942529), (4.6541124 x 100 / 25 = 18.616449704), ( 4.1645059 x 100 / 25 = 16.658023715), (4.9614554 x 100 / 25 = 19.845821662), (4.3283605 x 100 / 25 = 17.313442113)
  18. 18. CENTRO PRODUCTIVO 1. PREPARADO 1.1 M.P. 1.2 M.O.D. 1.3 G.I.F TOTAL DE COSTOS PRODUCCION TEORICA EN LITROS Y EN KILOS EN C.C. Y GRS. COSTO A GRANEL POR LITRO Y KILO POR C.C. Y GRS. 2. ENVASADO 2.1 M.P 2.2 M.O.D 2.3 G.I.F TOTAL DE COSTOS 3. EMPAQUE 3.1 M.P 3.2 M.O.D 3.3 G.I.F COSTO POR PRESENTACIÓN PRODUCCIÓN REAL COSTO POR UNIDAD PRECIO DE VENTA ORDEN No.1001 100CC CEDULA DE VALUACIÓN DE ORDENES DE PRODUCCIÓN ORDEN No.1002 ORDEN No.1003 ORDEN No.1004 100CC 250 gms. 125 gms. 300 gms. 125 gms. 3,368.20 558.00 837.00 4,763.20 3,240.00 1,536.00 2,304.00 7,080.00 3,260.00 1,560.00 2,340.00 7,160.00 4,100 4,100,000 4,200 4,200,000 1.726829268 0.001726829 1.704761905 0.001704762 10,039.20 507.38 845.63 11,392.20 10,130.00 515.06 858.44 11,503.50 5,800.20 472.78 787.97 7,060.95 8,071.70 484.31 807.19 9,363.20 5,835.20 480.47 800.78 7,116.45 8,104.20 492.00 820.00 9,416.20 47,980.50 2,952.00 4,920.00 55,852.50 12,612.20 915.00 1,830.00 12,733.50 885.00 1,770.00 7,343.45 174.00 348.00 9,996.20 180.00 360.00 7,403.95 366.00 732.00 10,061.20 360.00 720.00 60,150.50 2,880.00 5,760.00 15,357.20 15,388.50 7,865.45 10,536.20 8,501.95 11,141.20 68,790.50 1,700 1,700,000 3,368.20 840.00 1,260.00 5,468.20 2,550 2,550,000 2.407388235 0.002407388 3,380.20 564.00 846.00 4,790.20 1,720.8 1,720,800 3,380.20 846.00 1,269.00 5,495.20 TOTAL DE COSTOS 19,996.80 5,904.00 8,856.00 34,756.80 2,580 2,580,000 2.391508557 0.002391509 4,080 4,176 1,690 2,530 1,713.6 2,574 3.764019608 3.684985632 4.65411242604 4.164505929 4.961455415 4.328360528 15.056078431 14.739942529 18.616449704 16.658023715 19.845821662 17.313442113

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