Page 54 - Unidad 1 Sistemas de Control Administrativo.

I.- COSTOS ESTIMADOS UNITARIOS II.- VOLUMEN DE PRODUCCION III.- COSTOS REALES
MP 15 orden 1 150 MP 7500
MO orden 2 112 262 MO
op. Ensamble 7.5 orden 3 75 ensamble 3750
op. Acabado 4.5 12 337 acabado 2250
CF
CF ensamble 3000
op. Ensamble 9 15 acabado 1875
op. Acabado 6
elementos ORDEN 1 ORDEN 2 ORDEN 3 Totales
parcial total parcial total parcial total
MA. PRIMA 15 2250 2250 1680 1680 1125 1125 5055
M. OBRA
ensamble 7.5 1125 840 562.5 2527.5
acabado 4.5 675 1800 504 1344 0 562.5 1179
CTO. FAB
ensamble 9 1350 1008 675 3033
acabado 6 900 2250 672 677376 0 675 1572
6300 4704 2362.5
PRORRATEOS
MP MO CF
44.510% ensamble acabado ensamble acabado
33.234% 44.510% 57.252% 44.510% 57.252%
22.255% 33.234% 42.748% 33.234% 42.748%
22.255% 0.000% 22.255% 0.000%

MP MO CF
elementos elementos ensamble acabado elementos ensamble acabado
orden 1 $3,338.28 orden 1 $1,669.14 $1,288.17 orden 1 $1,335.31 $1,073.47
orden 2 $2,492.58 orden 2 $1,246.29 $961.83 orden 2 $997.03 $801.53
orden 3 $1,669.14 orden 3 $834.57 0 orden 3 $667.66 $0.00
totales 7500 3750 2250 3000 1875
MATERIA PRIMA RESUMEN MATERIA PRIMA
elementos real estimado variacion inv. Prod. Ter inv. Prod. Proc elementos real estimado variacion inv. Prod. Ter inv. Prod. Proc
orden 1 $3,338.28 $2,250.00 $1,088.28 $1,088.28 orden 1 $3,338.28 $2,250.00 $1,088.28 $1,088.28
orden 2 $2,492.58 $1,680.00 $812.58 $812.58 orden 2 $2,492.58 $1,680.00 $812.58 $812.58
orden 3 $1,669.14 $1,125.00 $544.14 $544.14 orden 3 $1,669.14 $1,125.00 $544.14 $544.14
totales $7,500.00 $5,055.00 $2,445.00 $1,900.86 $544.14 totales $7,500.00 $5,055.00 $2,445.00 $1,900.86 $544.14
MANO DE OBRA
ENSAMBLE RESUMEN MANO DE OBRA
elementos real estimado variacion inv. Prod. Ter inv. Prod. Proc elementos real estimado variacion inv. Prod. Ter inv. Prod. Proc
orden 1 $1,669.14 1125 $544.14 $544.14 orden 1 $2,957.31 1800 $1,157.31 $1,157.31
orden 2 $1,246.29 840 $406.29 $406.29 orden 2 $2,208.12 1344 $864.12 $864.12
orden 3 $834.57 562.5 $272.07 $272.07 orden 3 $834.57 562.5 $272.07 $272.07
totales $3,750.00 $2,527.50 $1,222.50 $950.43 $272.07 totales $6,000.00 $3,706.50 $2,293.50 $2,021.43 $272.07
MANO DE OBRA
ACABADO resumen costos de fabricacion
elementos real estimado variacion inv. Prod. Ter inv. Prod. Proc elementos real estimado variacion inv. Prod. Ter inv. Prod. Proc
orden 1 $1,288.17 675 $613.17 $613.17 orden 1 $2,408.78 2250 $158.78 $158.78
orden 2 $961.83 504 $457.83 $457.83 orden 2 $1,798.56 1680 $118.56 $118.56
orden 3 0 0 $0.00 $0.00 orden 3 $667.66 675 -$7.34 -$7.34
totales $2,250.00 $1,179.00 $1,071.00 $1,071.00 $0.00 totales $4,875.00 $4,605.00 $270.00 $277.34 -$7.34
COSTOS DE FABRICACION
ENSAMBLE
elementos real estimado variacion inv. Prod. Ter inv. Prod. Proc
orden 1 $1,335.31 1350 -$14.69 -$14.69
orden 2 $997.03 1008 -$10.97 -$10.97
orden 3 $667.66 675 -$7.34 -$7.34
totales $3,000.00 $3,033.00 -$33.00 -$25.66 -$7.34
COSTOS DE FABRICACION
ACABADO
elementos real estimado variacion inv. Prod. Ter inv. Prod. Proc
orden 1 $1,073.47 900 $173.47 $173.47
orden 2 $801.53 672 $129.53 $129.53
orden 3 $0.00 0 $0.00 $0.00
totales $1,875.00 $1,572.00 $303.00 $303.00 $0.00