Page 38 - PRIMERA UNIDAD SISTEMAS DE CONTROL ADMINISTRATIVO JESSICA

VALUACIÓN DE LA PRODUCCIÓN A COSTO ESTIMADO
MP ORDEN 1 (250) ORDEN 2 (300) ORDEN 3 (150) ORDEN 4 (600) ORDEN 5 (400) ORDEN 6 (1000)
ELEMENTO PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL
LEVADURA $3,125.0 $3,750.0 $1,875.0 $7,500.0 $5,000.0 $12,500.0
AZUCAR $1,125.0 $6,125.0 $1,350.0 $7,350.0 $675.0 $3,675.0 $2,700.0 $14,700.0 $1,800.0 $9,800.0 $4,500.0 $24,500.0 $66,150.0
MALTA $875.0 $1,050.0 $525.0 $2,100.0 $1,400.0 $3,500.0
AGUA $1,000.0 $1,200.0 $600.0 $2,400.0 $1,600.0 $4,000.0
MANO DE OBRA
HORNEADO $1,500.0 $1,800.0 $900.0 $3,600.0 $2,400.0 $6,000.0
MEZCLADO $750.0 $3,250.0 $900.0 $3,180.0 $450.0 $1,950.0 $1,800.0 $6,360.0 $1,200.0 $5,200.0 $3,000.0 $10,600.0 $30,540.0
FERMENTADO $1,000.0 $480.0 $600.0 $960.0 $1,600.0 $1,600.0
COSTOS DE FABRICACIÓN
HORNEADO $4,000.0 $4,800.0 $2,400.0 $9,600.0 $6,400.0 $16,000.0
MEZCLADO $250.0 $6,250.0 $300.0 $6,060.0 $150.0 $3,750.0 $600.0 $12,120.0 $400.0 $10,000.0 $1,000.0 $20,200.0 $58,380.0
FERMENTADO $2,000.0 $960.0 $1,200.0 $1,920.0 $3,200.0 $3,200.0
TOTALES $15,625.0 $16,590.0 $9,375.0 $33,180.0 $25,000.0 $55,300.0
MATERIA PRIMA MATERIA PRIMA $66,150
ORDENES LEVADURA AZUCAR MALTA AGUA TOTAL LEVADURA 12.5 51.0% 24.5 $33,750.0
1 $3,125.0 $1,125.0 $875.0 $1,000.0 $6,125.0 AZUCAR 4.5 18.4% $12,150.0
2 $3,750.0 $1,350.0 $1,050.0 $1,200.0 $7,350.0 MALTA 3.5 14.3% $9,450.0
3 $1,875.0 $675.0 $525.0 $600.0 $3,675.0 AGUA 4 16.3% $10,800.0
4 $7,500.0 $2,700.0 $2,100.0 $2,400.0 $14,700.0 24.5 100.0% $66,150.0
5 $5,000.0 $1,800.0 $1,400.0 $1,600.0 $9,800.0
6 $12,500.0 $4,500.0 $3,500.0 $4,000.0 $24,500.0 MANO DE OBRA $35,100
TOTALES $33,750.0 $12,150.0 $9,450.0 $10,800.0 $66,150.0 HORNEADO 6 46.2% 13 $16,200.0
MEZCLADO 3 23.1% 43.88 $8,100.0
MANO DE OBRA FERMENTADO 4 30.8% 1.6 $10,800.0
ORDENES HORNEADO MEZCLADO FERMENTADO TOTAL 13 100% $35,100.00
1 $1,500.00 $750.00 $1,730.77 $3,980.77
2 $1,800.00 $900.00 $830.77 $3,530.77 CTOS DE FABRICACIÓN $67,500
3 $900.00 $450.00 $1,038.46 $2,388.46 HORNEADO 16 64.0% 25 $43,200.0
4 $3,600.00 $1,800.00 $1,661.54 $7,061.54 MEZCLADO 1 4.0% 84.375 $2,700.0
5 $2,400.00 $1,200.00 $2,769.23 $6,369.23 FERMENTADO 8 32.0% 3.2 $21,600.0
6 $6,000.00 $3,000.00 $2,769.23 $11,769.23 25 100%
TOTALES $16,200.00 $2,700.00 $10,800.00 $35,100.00
COSTOS DE FABRICACIÓN ORDENES
ORDENES HORNEADO MEZCLADO FERMENTADO TOTAL 1 250 250 9.2593% 16.02564%
1 $4,000.00 $250.00 $3,461.54 $7,711.54 2 300 120 11.1111% 7.69231%
2 $4,800.00 $300.00 $1,661.54 $6,761.54 3 150 150 5.5556% 9.61538%
3 $2,400.00 $150.00 $2,076.92 $4,626.92 4 600 240 22.2222% 15.38462%
4 $9,600.00 $600.00 $3,323.08 $13,523.08 5 400 400 14.8148% 25.64103%
5 $6,400.00 $400.00 $5,538.46 $12,338.46 6 1000 400 37.0370% 25.64103%
6 $16,000.00 $1,000.00 $5,538.46 $22,538.46 2700 1560 100% 100%
TOTALES $43,200.00 $2,700.00 $21,600.00 $67,500.00
DETERMINACIÓN DE VARIACIÓN Y AJUSTES
MATERIA PRIMA
LEVADURA
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $3,125.0 $3,125.0 $0.0 $0.0
2 $3,750.0 $3,750.0 $0.0 $0.0
3 $1,875.0 $1,875.0 $0.0 $0.0
4 $7,500.0 $7,500.0 $0.0 $0.0
5 $5,000.0 $5,000.0 $0.0 $0.0
6 $12,500.0 $12,500.0 $0.0 $0.0
TOTALES $33,750.0 $33,750.0 0 0 0
AZUCAR
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $1,125.0 $1,125.0 $0 $0
2 $1,350.0 $1,350.0 $0 $0
3 $675.0 $675.0 $0 $0
4 $2,700.0 $2,700.0 $0 $0
5 $1,800.0 $1,800.0 $0 $0
6 $4,500.0 $4,500.0 $0 $0
TOTALES $12,150.0 $12,150.0 $0 $0 $0
MALTA
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $875.0 $875.0 $0 $0
2 $1,050.0 $1,050.0 $0 $0
3 $525.0 $525.0 $0 $0
4 $2,100.0 $2,100.0 $0 $0
5 $1,400.0 $1,400.0 $0 $0
6 $3,500.0 $3,500.0 $0 $0
TOTALES $9,450.0 $9,450.0 $0 $0 $0
AGUA
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $1,000.0 $1,000.0 $0 $0
2 $1,200.0 $1,200.0 $0 $0
3 $600.0 $600.0 $0 $0
4 $2,400.0 $2,400.0 $0 $0
5 $1,600.0 $1,600.0 $0 $0
6 $4,000.0 $4,000.0 $0 $0
TOTALES $10,800.0 $10,800.0 $0 $0 $0