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ejercicios de costeo

ejercicios de costeo

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Published by: onlinetutoria on May 30, 2008
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05/09/2014

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Utilizando los siguientes datos asigne los CIF a los diferentes productos a través delsistema de costeo tradicional.
SA2SA5SA9MD
2500050000125000
MOD
400010003000
CIF Presp
80002000016000
unidades
500200150
Tpcif.=CIF presupuestario/ costo de MOD=(8000+20000+16000)/(4000+1000+3000)=5.50Tpcif= $5.50 por cada $1 de MOD.
Asignación de los costos indirectos de fabricación.Detalle SA2SA5SA9
 
Tpcif 
$5.50$5.50$5.50
Datos reales/MOD
$4,000.00$1,000.00$3,000.00
CIF asignado.
$22,000.00$5,500.00$16,500.00
DetalleSA2SA5SA9Materiales
$25,000.00$50,000.00$125,000.00
MOD
$4,000.00$1,000.00$3,000.00
CIF asignado
$22,000.00$5,500.00$16,500.00
Costo de producción
$51,000.00$56,500.00$144,500.00
Unidades
500200150
Costo produccion/Uni
$102.00 $282.50 $963.33
Asigne los CIF sobre la base del sistema de costeo ABC.
DetalleSA2SA5SA9totalCosto MD
$25,000.00$50,000.00$125,000.00$200,000.00
Costo MOD
$4,000.00$1,000.00$3,000.00
Horas KV
50000200000150000400000
cambios de ingen.
135220
Unidades
500200150
ActividadesGenerador de CostoCosto actividadValor total generadorTpcif.Manejo de materia P.Costo de MD.
$8,000 $20,000 $0.04
IngenieriaCambio de Ing.
$20,000 20$1,000
EnergiaHoras KV.
$16,000 400000$0.04
Producto SA2DetallesGenerador TpcifValor del generador CIF asign.Manejo de M.prima.Costo MD
$0.04 25,0001,000

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