Documente Academic
Documente Profesional
Documente Cultură
NOTA:Elpresupuestomensualdecostosindirectosesde$16,500.00para1100horas
Laempresainiciasuperiododeloscostosconlossiguientessaldosdecuentasdebalance:
Material Directo I
Material Directo II
Se paga en efectivo el :
y el resto a crdito.
%
45
55
$
70.00
60.00
TOTAL
350,000.00
270,000.00
$620,000.00
279,000.00
341,000.00
Material Directo I
Material Directo II
$
70.00
60.00
TOTAL
346,500.00
255,000.00
$601,500.00
HORAS
20000
Salarios Directos
$
19.50
TOTAL
$390,000.00
DEP. DE
MAQUINARIA Y EQ.
DEP. DE EQUIPO DE
OFICINA
DEP. DE EQUIPO DE
TRANSP.
$7,500.00
6,000.00
3,240.00
los costos la empresa produce : 4500 artculos X que valuados a costos estndar
resulta:
$
Artculos X
UDS
4500
MAT
M.O.D
G.I.
4500
4500
4500
TOTAL
310.00
1,395,000.00
120.00
100.00
90.00
540,000.00
450,000.00
405,000.00
1,395,000.00
UDS
95
MAT
M.O.D
G.I.
77.9
77.9
77.9
$ COSTO
ESTANDAR
310.00
UDS
77.9
120.00
100.00
90.00
TOTAL
24,149.00
9,348.00
7,790.00
7,011.00
24,149.00
$ 380.00 c/u. :
TOTAL
1,577,000.00
%
40
60
630,800.00
946,200.00
$
$ 310.00
TOTAL
1,286,500.00
Costos de Venta
Costos de Administracin
Costos Financieros
TOTAL
12,500.00
18,100.00
3,100.00
33,700.00
9,100.00
7,200.00
14. Determinacin de la Desviacin de los MATERIALES en PRECIO entre los costos reales y los costos
estndar
COSTOS
ESTNDAR
COSTOS REALES
DESVIACIN
MATERIAL
UDS
PRECIO
TOTAL
PRECIO
TOTAL
4950
70.00
346,500.00
$ 65.00
321,750.00
$24,750.00
II
4250
60.00
255,000.00
$ 55.00
233,750.00
$21,250.00
$46,000.00
UNIDADES
MATERIAL
I
II
REALES
4950
4250
ESTNDAR
4,577.90
4,577.90
VAR.X UD.
372.10
-327.90
PRECIO
ESTNDAR DESVIACIN
$ 65.00
$24,186.50
$55.00
-$18,034.50
$6,152.00
HORAS UTILIZADAS
20000
20000
COSTO REAL
COSTO ESTNDAR
$19.50
$ 20.00
TOTAL
390,000.00
400,000.00
-$10,000.00
TIEMPO REAL
TIEMPO ESTNDAR
X COSTO ESTNDAR
TOTAL
208,000.00
198,000.00
$10,000.00
20000
HORAS PRESUPUESTADAS
208,000.00
20000
$ 15.00
-102,000.00
20. Determinacin de la Desviacin de los COSTOS INDIRECTOS EN EFICIENCIA
HORAS REALES
HORAS ESTNDAR QUE DEBIERON EMPLEARSE
20000
27467.4
-7467.4
$ 15.00
-112,011.00
10.4
ESQUEMAS DE MAYOR
LA COMPAA BRISA DEL DESIERTO
CTAS X COBRAR
BANCOS
S
9
980,000.00
630,800.00
279,000.00
390,000.00
191,260.00
404,400.00
1,610,800.00
346,140.00
1,264,660.00
1
3
5
11
S
9
S480,000.00
480,000.00
480,000.00
750,000.00
620,000.00
601,500.00
1,370,000.00
768,500.00
601,500.00
EDIFICIOS
S
7
975,000.00
1,395,000.00
1,286,500.00
2,370,000.00
1,083,500.00
1,286,500.00
MAQUINARIA Y EQUIPO
S4,900,000.00
4,900,000.00
4,900,000.00
1,650,000.00
946,200.00
2,596,200.00
2,596,200.00
INV. MATERIALES
S
1
DEUDORES
EQ DE TRANSPORTE
3,500,000.00
3,500,000.00
PROVEEDORES
10
S
8
400,000.00
24,149.00
424,149.00
424,149.00
EQ DE OFICINA
S3,500,000.00
S585,000.00
585,000.00
585,000.00
S 1,180,000.00
260,000.00 S
341,000.00 1
1,180,000.00
601,000.00
1,180,000.00
ACREEDORES DIVERSOS
175,000.00
ACRE. HIPOTECARIOS
90,000.00
900,000.00
900,000.00
550,000.00
550,000.00
DEP DE MAQ Y EQ
550,000.00
7,500.00
90,000.00
90,000.00
DEP DE EQ DE TRANSP
78,000.00
3,240.00
S
5
103,000.00
103,000.00
601,000.00
175,000.00
175,000.00
DEP DE EQ OFICINA
97,000.00
6,000.00
550,000.00 S
601,500.00
-
557,500.00
557,500.00
CAPITAL SOCIAL
12,700,000.00
S
5
81,240.00
81,240.00
601,500.00
7
8
14
15
S
5
12,700,000.00
12,700,000.00
SUELDOS Y SALARIOS
390,000.00
390,000.00
390,000.00
390,000.00
-
390,000.00
7
8
16
17
390,000.00
-
208,000.00
VENTAS
1,577,000.00
11
10
1,577,000.00
1,577,000.00
COSTO DE ADMON
217,200.00
217,200.00
217,200.00
11
9,100.00
9,100.00
11
12
RESERVA PTU
7,200.00
7,200.00
7,200.00
COSTO DE VENTA
150,000.00
PROVISION ISR
9,100.00
9,100.00
9,100.00
13
14
7
8
18
19
20
208,000.00
-
150,000.00
150,000.00
COSTO FINANCIERO
37,200.00
208,000.00
COSTO DE LO VENDIDO
1,286,500.00
37,200.00
37,200.00
12
208,000.00
-
1,286,500.00
1,286,500.00
RESERVA ISR
9,100.00
COSTOS INDIRECTOS
208,000.00
208,000.00
46,000.00
46,000.00
-
21
13
PROVISION PTU
7,200.00
7,200.00
7,200.00
15
16
6,152.00
-
6,152.00
DESV.MOD PRECIO
-$10,000.00
-$10,000.00 21
-10,000.00
21
19
-10,000.00
-
-102,000.00
17
-102,000.00
-
-57,790.00
20
-57,790.00
-
-112,011.00
-112,011.00
-