1 PV = CANTIDAD X PRECIO U 8 PGIF = 10,000.

00
PV = 6,920.00 X 29.50
PV = 204,140.00 9 PGOP = 7,120.00

2 PP = PV + IFPT - IIPT 10 COSTO DE PRODUCCIÓN

PP = 6,920.00 + 1,350.00 - 980.00
MAT. PRIMA 91,615.00
PV = 6,920.00 MOD 54,094.00
IFPT = 1,350.00 GIF 10,000.00
PROD.DISP. = 8,270.00 COSTO PROD 155,709.00
IIPT = (960.00)
PP = 7,310.00 11 COSTO UNITARIO DE PRODUCCIÓN

3 PRMP = PP X CANT. STD X COSTO COSTO DE PRODUCCION

COSTO U/P =
PRESUP. DE PRODUCCION
A B C
PP = 7,310.00 7,310.00 7,310.00 155,709.00
COSTO U/P = = 21.30
CANT.STD = 3.00 4.00 5.00 7,310.00
PRMP = 21,930.00 29,240.00 36,550.00
12 VALUACIÓN DE MATERIA PRIMA
4 PCMP = PRMP + IFMP - IIMP PROD. X
VENTAS = 6,920.00
A B C
PRMP = 21,930.00 29,240.00 36,550.00 A
IFMP = 1,450.00 1,580.00 1,750.00 Producción = 6,920.00
MP DISP. = 23,380.00 30,820.00 38,300.00 Por:Costo U = 21.30
IIMP = (2,100.00) (2,760.00) (3,450.00) SUBTOTAL 1 = 147,401.68
PCMP = 21,280.00 28,060.00 34,850.00
Por: Costo Del Incial = 0.00
= 0.90 1.00 1.20
Compra Por:Costo U = 18.00
PCMP = 19,152.00 28,060.00 41,820.00 SUBTOTAL 2 = 0.00

TOTAL = 89,032.00 PROD. X

TOTAL 1+2 = 147,401.68
5 VALUACIÓN DE MATERIA PRIMA
A B C COSTO VENTA= 147,401.68
PRMP = 21,930.00 29,240.00 36,550.00
13 VALUACIÓN DEL INVENTARIO FINAL
A B C PROD. X
De Compras = 21,280.00 28,060.00 34,850.00 Producción = 390.00
Por:Costo U = 0.90 1.00 1.20 Por:Costo U = 21.30
SUBTOTAL 1 = 19,152.00 28,060.00 41,820.00 SUBTOTAL 1 = 8,307.32

Del Incial = 650.00 1,180.00 1,700.00 Del Incial = 960.00

Por:Costo U = 0.60 0.85 0.70 Por:Costo U = 18.00
SUBTOTAL 2 = 390.00 1,003.00 1,190.00 SUBTOTAL 2 = 17,280.00

A B C PROD. X
TOTAL 1+2 = 19,542.00 29,063.00 43,010.00 TOTAL 1+2 = 25,587.32

TOTAL MP = 91,615.00

6 VALUACIÓN DEL INVENTARIO FINAL

A B C
IFMP = 20,630.00 26,880.00 33,150.00
Por:Costo U = 0.60 0.85 0.70
12,378.00 22,848.00 23,205.00

TOTAL MP = 58,431.00

7 PMOD = PP X HRS STD X COSTO STD

PROC. 1 PROC. 2
PP = 7,310.00 7,310.00
HRS STD = 2.00 3.00
TOTAL HRS = 14,620.00 21,930.00
COSTO STD = 1.30 1.60
PMOD = 19,006.00 35,088.00

TOTAL MOD = 54,094.00

 LOS ALAMOS LTDA
ESTADO DE RESULTADOS
POR JULIO DE 2013
EXPRESADO EN BOLIVIANOS

VENTAS 204,140.00
MENOS:
COSTO DE VENTAS
INV.INIC PRODUC. TERMINADOS 17,280.00
MAS:
MATERIA PRIMA 91,615.00
MANO DE OBRA 54,094.00
GASTOS INDIRECTOS DE FABRICACION 10,000.00 155,709.00
COSTO DE PRODUCTOS DISPONIBLES 172,989.00
MENOS:
INVENTARIO FINAL DE PRODUCTOS TERMINADOS 25,587.32 147,401.68

UTILIDAD BRUTA EN VENTAS 56,738.32

MENOS:
GASTOS DE OPERACIÓN 7,120.00

RESULTADO DEL EJERCICIO 49,618.32