Cospre - Semana 09

8/15/2019 Cospre - Semana 09

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Ing. Rafael CastilloCabrera

[email protected]

COSTOS Y PRESUPUESTOSSemana 09



TE !S ! TR!T!R

Sistemas "e costeoSistemas "e costeo "irectoSistemas "e costeo absorbente o total

Soluci#n e$amen parcial




¿Cómo costeo losartículos que

produzco?


Sistemas "e costeo



Sistemas "e costeo "irecto

!signa solamente los costos %ariables & '( O' )CI*+ a los costos "e pro"ucci#n. !,rma -ue estoscostos son los %er"a"eros costos "e pro"ucci#n( )a

-ue los , os ser/n incurri"os se pro"u ca o no.




Sistemas "e costeo "irecto

Utili"a" 1 2entas3 Costos %ariables

3 Costos , os


Se elabora para ,nesa"ministrati%os )

presupuestos



Sistemas "e costeo total

Utili"a" 1 2entas 3 Costo%entas 3 5astos operati%os


Se elabora para ,nese$ternos ),nancieros



Sistemas "e costeo "irecto )

totalCosteo directo

2entas 8(000un" $ S670(0001S680(000(000&>+ Costos %ariables 8(000un"$&S67000?S67800?S6800+?S67(=00(0001S67:(=00(000

C S680(000(000>S67:(=00(0001S6 ( 00(000&>+ Costos , os &:000un"$S6 (800+?S6;(<00(0001S679(<00(000

Utili"a" S6 ( 00(000>S679(<00(0001S67 (800(000

AIn%entario ,nal4 7(000un" $ S6 (000 1 S6 (000(000

Utili"a" real 1 Utili"a" > In%entario ,nalUtili"a" real4 S67 (800(000 > S6 (000(000 1 S670(800(000





totalCosteo total

2entas 8(000un" $ S670(0001S680(000(000&>+ Costos %entas 8(000un" $ &S67000?S67800?S6800?S6 800+1S6 =(800(000

C S680(000(000 > S6 =(800(0001S6 (800(000&>+ 5astos operati%os S6;(<00(000 ? S67(=00(0001S6:(800(000

Utili"a" S6 (800(000 > S6:(800(0001S67:(000(000

AIn%entario ,nal4 7(000un" $ S68(800 1 S68(800(000

Utili"a" real 1 Utili"a" > In%entario ,nalUtili"a" real4 S67:(000(000 > S68(800(000 1 S670(800(000





totalEJERCICIO

' unitario S67(000O' unitario S67(800

CI* unitario %ariable S6800CI* unitario , o S6 (800

Pro"ucci#n :(000 uni"a"es2enta &ma)or a lo pro"uci"o+ <(000 uni"a"es

P2U S670(0005astos a"ministrati%os ) %entas , os S6;(<00(0005astos a"ministrati%os ) %entas %ariables S67(=00(000

Elaborar estado de resultados para costeo directo y costeo total





totalCosteo directo

2entas <(000un" $ S670(0001S6<0(000(000&>+ Costos %ariables <(000un"$&S67000?S67800?S6800+?S67(=00(0001S6 8(=00(000

C S6<0(000(000>S6 8(=00(0001S68;( 00(000&>+ Costos , os &:000un"$S6 (800+?S6;(<00(0001S679(<00(000

Utili"a" S68;( 00(000>S679(<00(0001S6 ;(800(000

AIn%entario faltante4 (000un" $ S6 (000 1 S6:(000(000

Utili"a" real 1 Utili"a" ? In%entario ,nalUtili"a" real4 S6 ;(800(000 ? S6:(000(000 1 S6;0(800(000





totalCosteo total

2entas <(000un" $ S670(0001S6<0(000(000&>+ Costos %entas <(000un" $ &S67000?S67800?S6800?S6 800+1S6;;(000(000

C S6<0(000(000 > S6;;(000(0001S6 :(000(000&>+ 5astos operati%os S6;(<00(000 ? S67(=00(0001S6:(800(000

Utili"a" S6 :(000(000 > S6:(800(0001S6 9(800(000

AIn%entario faltante4 (000un" $ S68(800 1 S677(000(000

Utili"a" real 1 Utili"a" ? In%entario ,nalUtili"a" real4 S6 9(800(000 ? S677(000(0001S6;0(800(000


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