3.-Practica-2-costos-estandar-Metodo-B-o-completo
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Date
Nov 24, 2024
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Concepto
Este material es para uso y fines educativos
Juan, G. C. (2014).
Contabilidad de Costos
. McGraw-Hill Education.
Ejercicio
DEN, S.A.
Hoja de costos estándar por unidad
Producto
A
Unidad: Pieza
Costo
Concepto
Cantidad
Unidad
Por unidad
Real
Materia prima
7.0
kilogramo
$ 2.80
$ 19.60
Mano de obra
7.0
hora-hombre
$ 2.10
$ 14.70
Cargos indirectos
7.0
hora-hombre
$ 2.00
$
14.00
Costo estándar unitario
$ 48.30
Presupuesto de cargos indirectos
=
$ 3 920.00
= $ 2.00
Capacidad de producción
1 960
Durante el mes de octubre de 20XX se registraron las siguientes operaciones:
1.
Se compraron en el mes 2 400 kilos de materia prima a precio de $ 2.75 el kilo
= $ 6 600.00.
2.
Se utilizaron 2 198 kilos de materia prima a $ 2.75 el kilo = $6 044.50.
3.
Se pagaron salarios directos de 2 100 horas a $ 2.10 la hora = $4 410.00.
4.
Los cargos indirectos del periodo fueron de $ 4 321.00.
5.
Se vendieron 140 piezas a $ 70.00 cada una = $ 9 800.00.
Informe de producción
El informe de producción correspondiente al mes de octubre de 20XX del producto
A
es el siguiente:
Producción terminada
250 unidades
Inventario final de producción en proceso
80 unidades
La producción en proceso se encuentra con el siguiente grado de avance:
Materia prima
80
Mano de obra
60
Cargos indirectos
60
Presupuesto del mes de octubre de 20XX
Volumen de producción (piezas)
280
Capacidad de producción (horas-hombre)
1 960
Cargos indirectos (costos fijos y costos variables)
$ 3 920.00
Cuota estándar de cargos indirectos (por hora-hombre)
$ 2.00
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kurently suinuesting Soy
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delines
on
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f maugin of Po/s he company facks
Cost o
what is Elon Mining
equil to
a
In e's corent PE atio
what is itk PB ratio equed to.
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3061
1192
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P/E
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1.40
1.31
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1.35
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EBITDA
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5.64
7.65
6.65
6.44
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