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# SOLUCION CASO_15: COSTEO POR ABSORCIÓN

PRODUCCION EN PROCESO
I.I. MPD
MOD
GFV
GFF

MPD
MOD
GFV

8.50 x 1,000 @ =
0.00 x
0
=
0.00 x
0
=
=

4.00 x
2.00 x
x
0.80

GFF

6,000@ =
6,000@ =
6,000@ =
=

7,000 =

8,500.00 5,750 @ x
7.48059299
0.00
0.00
43,013.41
0.00
8,500.00

24,000.00
12,000.00 Costo u. Variab
4,800.00 Costo u. Fijo
2,000.00 C.U.T.P.
42,800.00

I.I.
=

TR.

0.00

2,000 @ x 5.10
5,750 @ x 7.4805930

10,200.00
2,000 @ x 5.10
=
= 10,200.00
2,000 @ x 7.4805930 = 14,961.19
43,013.41
4,000 @
25,161.19
=

7,750

0
0

53,213.41

7.17870620
0.30188679
7.48059299
3750 @
3,750 u. x 7.17870620 = 26,920.15
u. x 0.301886792 = 1,132.08

51,300.00

3,750 u.

28,052

1250 u. Al 70%
8,286.59

TR.

Costo de Ventas
25,161.19

Ventas
47,400.00

Anexo 01: Cálculo de las @ Equivalentes

5,750
1,250

Mat.Prima

Unid Equiv

5,750.00
1,250.00

5,750.00
875.00

7,000.00

6,625.00

@ Terminadas y Transferidas Equivalen a:
@ En Proceso al 70% Equivalen a:

3,000.00
6,000.00

Anexo 02: Cálculo del Costo Unitario de Producción
MPD
MOD
GFV
GFF

=
=
=
=

32,500.00
12,000.00
4,800.00
2,000.00

÷
÷
÷
÷

7,000.00
6,625.00
6,625.00
6,625.00

=
=
=
=

4.642857143
1.8113207547
0.7245283019
0.301886792
7.48059299

Materias Primas
I.I. 1,200
7,000
8,200

x4.00 = 4,800.00 ####x 4.00 = 4,800.00
x4.00 =28,000.00 #### x4.00 =19,200.00
32,800.00

####

8,800.00

Anexo 03: Cálculo del Saldo de la Producción en Proceso
MPD
MOD
GFV
GFF

=
=
=
=

x
x
1250.00 x
1250.00 x
1250.00

4.642857143

100%

1250.00

1.811320755

70%

0.724528302

70%

0.301886792

70%

=
=
=
=

5,803.57
1,584.91
633.96
264.15
8,286.59

24,000.00

.