Professional Documents
Culture Documents
Avez
Huevo
azul
Azul
490,000.00
167,142.86
550,000.00
350,000.00
250,000.00
490,000.00
(167,142.86)
322,857.14
110,000.00
1,427,142.86
100,000.00
1,527,142.86
Avez
Huevo
Avez
Industrializacio
Beige
Beige
Engorde
500,000.00
50,000.00
37,500.00
105,000.00
370,041.67
720,000.00
490,000.00
290,000.00
350,000.00
100,000.00
180,000.00
200,000.00
400,000.00
55,000.00
55,000.00
100,000.00
937,500.00
1,445,041.67
800,000.00
820,000.00
(370,041.67)
(720,000.00)
28,000.00
98,192.24
567,458.33
1,473,041.67
80,000.00
918,192.24
Huevo
roto
viceras
Gallinaza
25,000.00
50,000.00
25,000.00
1,450.00
180,000.00
100,000.00
1,450.00
180,000.00
Obtenido
Obtenido
Obtenido
Obtenido
Obtenido
Notas
Extraido del enunciado, Bs
Extraido de anexo I
Viene del agotamiento
Extraido del enunciado (materia prima)
Extraido del enunciado (mano de obra)
Extraido del enunciado (Gastos indirectos)
Extraido del enunciado (prouccion huevos titulo)
Extraido de anexo II
Vea anexo de agotamiento
de enunciado
de enunciado
de enunciado
Anexo III
de enunciado
Bs=Balance de saldos
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Huevo azul
Huevo beige
55,000.00
55,000.00
55,000.00
110,000.00
55,000.00
Engorde
55,000.00
55,000.00
Ave azul
Ave beige
Engorde
30,000
50,000
10,000
(1,000)
12,231
34,248
30,000
62,231
43,248
(500)
(550)
(1,730)
29,500
61,681
41,518
(/)
Agotamiento (valores)
Valor desecho
Total valor desecho
Valor acumulado
Valor agotamiento
Vida util en meses
Agotamiento por mes
Ave azul
10.00
295,000.00
490,000.00
195,000.00
14
13,929
Ave beige
Engorde
8.00
493,450.00
937,500.00
444,050.00
12
37,004
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12
167,142.86
10
370,041.67
800000
100
720000
72000000
Recuerde!!! El 90% de aves de engorde paso a industrializacion
90
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Anexo IV
(-)
Costo
Agotamiento
VL
Total venta
Anexo V
Huevo azul
Huevo beige
Aves de engorde
Carne
Huevo roto
Viceras
Gallinaza
azul
10,500
(500)
10,000
1
10,000
10.00
100,000.00
beige
Carne
6,000
(400)
5,600
1
5,600
5.00
28,000.00
196,384
196,384
20
9,819
10.00
98,192.24
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Industria
100,000.00
100,000.00
Industria
224,195
(24,911)
199,284
(2,900)
196,384
Industria
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Viceras
2,900
2,900
10
290
5.00
1,450.00
Total
713,750.00
(268,592.26)
445,157.74
890,315.48
% venta
Costo
0.9
1
1
1
1
1
1
Venta
1,509,428.57
1,473,041.67
80,000.00
918,192.24
100,000.00
1,450.00
180,000.00
4,262,112.48
3,018,857.14
2,946,083.33
160,000.00
1,836,384.48
200,000.00
2,900.00
450,000.00
8,614,224.96
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105,000.00
37,500.00
7,500.00
150,000.00
400,000.00
400,000.00
400,000.00
400,000.00
437,500.00
437,500.00
al final de la produccion
Costo huevo azul
Insumos
MOD
Costos avicolas
Costo huevo Beige
Insumos
MOD
Costos avicolas
a:
Caja y bancos
Depreciacion acumulada
Agotamiento av. huevo azul
Agotamiento av. huevo Beige
Registro de los costos del huevo
P No. 6
12/31/2010
Inventario de Huevos
Azul
Beige
a:
Costo huevo azul
150,000.00
150,000.00
437,500.00
437,500.00
P No. 5
1,527,142.86
550,000.00
350,000.00
627,142.86
1,473,041.67
490,000.00
350,000.00
633,041.67
3,000,184.52
1,527,142.86
1,473,041.67
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3,000,184.52
290,000.00
100,000.00
255,000.00
645,000.00
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80,000.00
720,000.00
800,000.00
198,192.24
198,192.24
100,000.00
1,450.00
180,000.00
281,450.00
281,450.00
918,192.24
1,199,642.24
8,614,224.96
8,614,224.96
4,262,112.48
4,262,112.48
P No. 14
12/31/2010
Caja y bancos
890,315.48
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268,592.26
1,158,907.74
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pollitas un dia
pollitas un dia
(regalo)
Gastos adicionales
2,298,000.00
165,000.00
167,142.86
370,041.67
3,000,184.52
1,527,142.86
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1,473,041.67
3,000,184.52
590,000.00
55,000.00
645,000.00
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800,000.00
800,000.00
100,000.00
98,192.24
198,192.24
281,450.00
281,450.00
918,192.24
281,450.00
1,199,642.24
8,614,224.96
8,614,224.96
4,262,112.48
4,262,112.48
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713,750.00
445,157.74
1,158,907.74
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(-)
(-)
Ventas
Costo de ventas
Ganancia marginal
Gastos de operacin
Gastos de administracion
Ganancia antes del ISR
8,614,224.96
4,262,112.48
4,352,112.48
7,500.00
4,344,612.48
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