TEMA: COSTOS CONJUNTOS Y SUBPRODUCTOS

COMPAÑÍA LACTEOS S.A.

Costo Sub Costo MP COSTO
Producto Productos MO - CIF TOTAL

YOGURT $ 20,000.00 Factor $ 20,000.00

L = $ 0.33 X $ 100,000.00 = $ 33,000.00 + $ 20,000.00 = $ 53,000.00
$ 60,000.00
E
C = $ 100,000.00 QUESO C $ 25,000.00 Factor $ 25,000.00
= $ 0.42 X $ 100,000.00 = $ 42,000.00 + $ 25,000.00 = $ 67,000.00
H $ 60,000.00
E
MANTEQUILLA $ 15,000.00 Factor $ 15,000.00
= $ 0.25 X $ 100,000.00 = $ 25,000.00 + $ 15,000.00 = $ 40,000.00
100,000 litros $ 60,000.00
$ 60,000.00 $ 1.00 $ 100,000.00
valor por C/L $ 1.00

INTEGRANTES :
* Diaz Bustamante, Diana
* Flores Culqui, Robert
* Arias Menacho, Judith
* Bellido Quispe, Jesus
* Mautino Penadillo, Nelly