Alexis

UNIVERSIDAD NACIONAL MAYOR DE SAN MARCOS FACULTAD DE CIENCIAS CONTABLES Curso:

PROF( :

CONTABILIDAD DE COSTOS COSTOS I I 

MG./CPC.BERNARDO SÁNCHEZ BARRAZA

Tema: COSTOS COMERCIALES 

CAS CA SO PR PRÁ ÁCT CTIIC

SOLUCION CASO PRÁCTICO: Plaza Lima SAC es una tienda de supermerad!s "ue se enuentra realizand! un an#lisis de la renta$ilidad l%neas de pr!dut!s& entre las uales tiene: A$arr!tes& Carnes& Li!res ' Bazar(  Atualmente la !mpa)%a uenta !n uatr! pr!dut!s de *ran aeptai+n en el merad! merad! lime)! Durante el a)! ,--. se tu/! la si*uiente in0!rmai+n de !st!s ' *ast!s relai!nad!s a las l%neas: C!nept! 1entas C!st! de /entas>al (!mpra? N!(!rd(!mpra !l!ada N!(entre*a rei$idas ;2; u$iar
=eraderia /endida>unids?

Li!res S2( 33-&4--(-S2( ,39&---(-45 ,4 ,4 5---

A$arr!tes S2( 567&,,-(-S2( 7,-&---(-3 4, 5 9,,346-9--

Carnes S2( 474&86-(-S2( 394&6--(-6, ,9 ,-3----

Ca$e destaar "ue aparte de l!s !st!s diret!s de !mpra de las l%neas de pr!dut!s& se *eneran una serie !st!s en relai+n a las ati/idades neesarias en la tienda: C!st!s indiret!s Limpieza ana"ueles ' tienda Pedid!s Entre*as C!l!ai+n en ana"ueles C!st! de manten(almaen ' deteri!r! pr!dut!s  Ateni+n ' s!p!rte al liente C!st! ' pers!nal de r!tai+n de pr!dut!s Base de asi*nai+n ;!ras de tra$a@! limpieza N!(!rd(!mpra !l!ada N!(entre*a rei$idas ;2; u$iar
=t, =eraderia /endida>unids? ;2; r!tai+n de pr!dut!s

Li!res 445 ,4 ,,,4 5--46

C!st! S2( 4&5--(-S2( 7-&6--(-S2( -9&3--(-S2( 77&5--(-S2( ,&8--(-S2( 4&7--(-4&7--(-S2( 7&3--(-A$arr!tes  ,3 4, 5 9,,34646-9-3 4-

Desripi+n Desin0ei+n de ana" C!l!ai+n de +rdene Entre*a 0%sia ' reep C!l!ar merader%a ' Almaenamient!& in*r   A'uda en a@a re*istr R!tai+n de pr!dut! Carnes 56 6, ,9 ,-83---4-

La empresa deide !stear mediante el !ste! tradii!nal ' emplea !nept!s de !st!s !meriales( En $ase a la in0!rmai+n disp!ni$le usted de$er# analizar:  A? C!mente la di0erenia entre usar $ase nia ' $ases multiples para asi*nai+n de !st!s indiret!s(

B? C!ste! t!tal usand! !st!s !meriales de ada l%nea de pr!dut!s p!r el mt!d! p!r a$s!ri+n& emplean nia
FORMATO PROPUESTO -SOLUCION  A? C!mente la di0erenia entre usar $ase nia ' $ases multiples para asi*nai+n de !st!s indiret!s(

B? C!ste! t!tal usand! !st!s !meriales de ada l%nea de pr!dut!s p!r el mt!d! p!r a$s!ri+n& emplean niaal (!mpra? S2( ,39&---(-S2( 7,-&---(-S2( 394&6--(-C!st!s de s!p!rteunids? 45--46-9-3---S2( 6(48587 S2( (839-8 S2( 3(44,,3 C.Unitario-Absorción C!st!s indiret!s Limpieza ana"ueles ' tienda Pedid!s Entre*as C!l!ai+n en ana"ueles C!st! de manten(almaen ' deteri!r! pr!dut!s  Ateni+n ' s!p!rte al liente C!st! ' pers!nal de r!tai+n de pr!dut!s C!st!s t!tales de s!p!rte(indiret!s? Base de asi*nai+n =eraderia /endida>unids?

Li!res 45---

;alland! la tasa p!r el (a$s!ri+n C!st!s t!tales de s!p!rte(indiret!s? Base de asi*nai+n =er(/endida>unids? Tasa de (indiret!s p!r unids(<(a$s!ri+n(  Ane!  C!nept! C!st!s de s!p!rte
Repart!<(indiret!s Li!res S/. 26,99.9! >a2$?

C!st! S2( 4&5--(-S2( 7-&6--(-S2( -9&3--(-S2( 77&5--(-S2( ,&8--(-S2( 4&7--(-S2( 7&3--(-S2( 393&,--(-A$arr!tes 46-9--

S2( 393&,--(-7749-S2( -(6747 A$arr!tes S/. 2"#,!$.#" d>a2$?

C? An#lisis de las utilidades& p!renta@es de *ananias s!$re las /entas ' !mentari!(  ASINACION DE COSTOS INDIRECTOS

Carnes 3----

a $ a2$ Carnes S/. %2,9$9.#2 e>a2$?

Base de asi*nai+n ;!ras de tra$a@! limpieza N!(!rd(!mpra !l!ada N!(entre*a rei$idas

A$arr!tes ,34, 59,,3$ase n! usada 46-9-$ase n! usada

Carnes 56 6, ,9,-$ase n! usada 3---$ase n! usada

n C!st!

 BASE T!tal

Limpieza ana"ueles ' tienda Pedid!s Entre*as C!l!ai+n en ana"ueles C!st! de manten(almaen ' deteri!r! pr!dut!s  Ateni+n ' s!p!rte al liente C!st! ' pers!nal de r!tai+n de pr!dut!s C!st!s t!tales de s!p!rte(indiret!s?

S2( 4&5--(-S2( 7-&6--(-S2( -9&3--(-S2( 77&5--(-eliminada S2( 4&7--(-eliminada S2( 364&---(--

36 93, 394 357749--

COSTOS REPARTIDOS POR CONSU=O > D  G ? CIF2Pr!dut! Li!res Limpieza ana"ueles ' tienda S2( 7-8(6, Pedid!s S2( ,&,3,(,4 Entre*as S2( 8&753(66 C!l!ai+n en ana"ueles S2( 3&75(58 C!st! de manten(almaen ' deteri! S2( -(- Ateni+n ' s!p!rte al liente S2( 5&,96(7 C!st! ' pers!nal de r!tai+n de pr S2( -(-C(Indiret!
A$arr!tes S2( &5,5(69 S2( ,5&,77(38 S2( 79&84(-6 S2( 38&-85(7 S2( -(-S2( 99&9-4(67 S2( -(-S2( ,4&535(93

Carnes S2( &,86(,4 S2( ,&67,(54 S2( ,&-56(6 S2( ,&-38(39 S2( -(-S2( ,,&43(, S2( -(-S2( 95&386(9,

;2; u$iar
=t, =eraderia /endida>unids? ;2; r!tai+n de pr!dut!s

Li!res 445 ,4 ,$ase n! usada 45--$ase n! usada

Determinai+n de Indut!r de !st! > G ? C!st!s indiret!s

ANTES DE LA ELIMINACIÓN DE CIF DE C.DE MANTENIMIENTO Y C.PERSONAL DE ROTACION

EE(  G P < ABSORCION 1ENTAS C(1ENTAS UTILIDAD P!renta@es de *ananias

Li!res S2( 33-&4--(->S2( ,73&848(8-? S2( 77&46-(,-(,H

A$arr!tes S2( 567&,,-(->S2( 593&-45(36? >S2( 7&5,5(36? <(876H

Carnes S2( 474&86-(->S2( 449&458(3,? S2( 9&47-(75 3(966H

A$arr!tes S2( 7,-&---(-S/. 24,$#$.%# S2( 534&535(93

Carnes S2( 394&6--(-S/. %$,#9".%2 S2( 46,&586(9,

N!ta: se /ende t!das las merader%as(

COSTEO POR ABSORCIÓN &L'()* +( (01 +( CIF3 C!nept! Li!res C!st! de /entas>al (!mpra? S2( ,39&---(-C!st!s de s!p!rte
DESPU5S DE LA ELIMINACIÓN DE CIF DE C.DE MANTENIMIENTO Y C.PERSONAL DE ROTACION

EE(  G P < ABSORCION

Li!res

A$arr!tes

Carnes

1ENTAS C(1ENTAS UTILIDAD P!renta@es de *ananias

S2( 33-&4--(->S2( ,9&45,(5,? S2( 65&89(5 9(53,H

S2( 567&,,-(->S2( 534&535(93? S2( ,&35(,9 ,(489H

S2( 474&86-(->S2( 46,&586(9,? S2( ,&-64(,5 ,(683H

 6

 de sus

Bazar  S2( ,67&37-(-S2( 9-&---(-8937---

S2( &8-9&83-(-S2( &4-&6--(--

de

 

ueles& pis!s ' !tr!s( s de !mpra( i+n de merader%a( rea$asteimient! !ntinu! es!
d! $ase

d! $ase Bazar  S2( 9-&---(-S/. 2!,242.# S2( 8-&,,(43 37--S2( 6(,5375

S2( &4-&6--(-S/. #%#,2!!.!! S2( &994&9--(--

Bazar 37---

T!tales 7749--

Bazar S/. 2!,242.# 0>a2$?

T!tales S/. #%#,2!!.!! *>a2$?

Bazar 989$ase n! usada 37--$ase n! usada

BASE T!tal 36 93, 394 357749--

n2 Tasa de (indiret! S2( 6(,35S2( 5,(76-,9 S2( 95(-837 S2( 9(63,5 S2( -(9,4

Bazar S2( &-77(79 S2( 9&435(6, S2( 5&68-(,6 S2( ,&85-(65 S2( -(-S2( 7&,-7(9 S2( -(-S2( ,7&,5,(93

T!tales S2( 4&5--(-S2( 7-&6--(-S2( -9&3--(-S2( 77&5--(-S2( -(-S2( 4&7--(-S2( -(-S2( 364&---(--

Bazar S2( ,67&37-(->S2( 8-&,,(43? S2( 77&49(69 ,6(5-3H

T!tal S2( &8-9&83-(->S2( &994&9--(--? S2( 33&,3-(-6.9$#

Bazar  S2( 9-&---(-S/. 26,2$2.%# S2( 87&,5,(93

S2( &4-&6--(-S/. #",!!!.!! S2( &966&6--(--

Bazar

T!tal

S2( ,67&37-(->S2( 87&,5,(93? S2( 7-&-99(,9 ,3(436H

S2( &8-9&83-(->S2( &966&6--(--? S2( 6,&43-(-%.9$9