Ejercicios de Contabilidad administrativa

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REQ POR PRODUCTO 3 1 2 3 1 2 TOTAL DE HORAS "21,000" "4,000" "4,000" "15,000" "4,000" "10,000" COSTO POR HORA $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 = TOTAL COSTO DE MOD " $420,000.00 " " $80,000.00 " " $80,000.00 " " $300,000.00 " " $80,000.00 " " $200,000.00 " " $580,000.00 " " $580,000.00 " Presupuesto de Gastos Indirectos de Fabricaci—n 1er semestre 2do semestre DEPRECIACION " $50,000.00 " " $50,000.00 " SEGUROS " $5,000.00 " " $5,000.00 " MTTO " $30,000.00 " " $35,000.00 " Variable ENERGETICOS " $20,000.00 " " $25,000.00 " 25 GTOS. VARIOS " $6,000.00 " " $4,000.00 " TOTAL " $111,000.00 " " $119,000.00 " HORAS DE MOD " 29,000 " " 29,000 " TASA GIF FIJO 3.83 4.10 Presupuestos de Gastos de operaci—n 1er semestre 2do semestre TOTAL DEPRECIACION " $5,000.00 " " $5,000.00 " " $10,000.00 " SUELDOS Y SALARIOS " $100,000.00 " " $100,000.00 " " $200,000.00 " COMISIONES (5% VENTAS) " $167,500.00 " " $116,500.00 " " $284,000.00 " VARIOS " $6,000.00 " " $7,000.00 " " $13,000.00 " TOTAL " $278,500.00 " " $228,500.00 " " $507,000.00 " Presupuestos de inventarios finales PRODUCTO TERMINADO INV. INICIAL PRODUCTO TERMINADO INV. FINAL ARIES HORIZONTE RELIANT ARIES HORIZONTE RELIANT MAT A $30 $26 $20 MAT A $32 $27 $21 MAT B $16 $19 $16 MAT B $18 $21 $18 MAT C $36 $16 $20 MAT C $40 $18 $22 MOD $60 $20 $40 MOD $60 $20 $40 CIF FIJO $11 $4 $8 CIF FIJO $12.31 $4.10 $8.21 CIF VARIABLE $25 $25 $25 CIF VARIABLE $25 $25 $25 COSTO UNITARIO $178.68 $109.73 $128.86 COSTO UNITARIO $186.41 $115.00 $134.21 INVENTARIO UNIDADES "10,000" "5,000" "5,000" INVENTARIO UNIDADES "7,000" "3,000" "2,000" COSTO UNITARIO $178.68 $109.73 $128.86 COSTO UNITARIO $186.41 $115.00 $134.21 VALOR INV INICIAL " $1,786,827.59 " " $548,637.93 " " $644,275.86 " VALOR INV FINAL " $1,304,872.41 " " $345,010.34 " " $268,413.79 " " $2,979,741.38 " " $1,918,296.55 " Presupuesto costo de ventas MAT PRIMA REQUERIDA " $1,945,500.00 " MANO DE OBRA " $1,160,000.00 " GIF FIJO " $230,000.00 " GIF VARIABLE " $675,000.00 " COSTO DE PRODUCCION " $3,335,500.00 " + INV INICIAL PT " $2,979,741.38 " = DISPONIBLE " $6,315,241.38 " - INV FINAL PT " $1,918,296.55 " COSTO DE VENTAS PRESUP. " $4,396,944.83 " Estado de resultados VENTAS "5,680,000" - COSTO DE VENTAS " $4,396,944.83 " = UTILIDAD BRUTA " $1,283,055.17 " - GASTOS DE OPERACIîN " $507,000.00 " = UTILIDAD DE OPERACIîN " $776,055.17 "