Sistemas de Costos Por Procesos Continuos

REPÚBLICA BOLIVARIANA BOLIVARIANA DE VENEZUELA MINISTERIO DEL PODER POPULAR PARA LA EDUCACION SUPERIOR  UNIVERSIDAD BOLIVARIANA BOLIVARIANA DE VENEZUELA-MISIÓN SUCRE ALDEA JORGE RODRIGUEZ AMBIENTE: CONTRALORIA DEL ESTADO LARA

CONTABILIDAD DE COSTOS

Elaborado por: Prof. Dennis Heredia Sección: 1! AD Con"abilidad de Cos"os

Bar#$isi%e"o & 'ebrero !!( SISTE)A DE COSTOS PO* P*OCESO CONTIN+O Las característcas !e "#s $r#ces#s !e %a&rcac'( !e "as e)$resas !eter)(a( e" !se*# !e" sste)a sste)a !e ac+)+"ac ac+)+"ac'( '( !e c#ste# c#ste# !e" $r#!+ct#, $r#!+ct#, a(se( a(se( . M#/e(, se*a"a( se*a"a( 0+e "#s sste)as !e c#(ta&"!a! !e c#st#s !e&e( estr+ct+rarse !e )a(era 0+e sats%a1a( "as !e)a(!as !e "as #$erac#(es s+&.ace(tes23P412 56572  E( este se(t!# e8ste( !#s sste)as !e ac+)+"ac'( !e c#st#s re"ac#(a!#s c#( "a (at+ra" (at+ra"e9a e9a !e "as #$erac# #$erac#(es (es e" sste)a sste)a !e ac+)+"a ac+)+"ac' c'(( $#r 'r!e(es 'r!e(es es$ecí es$ecí%c %cas, as, a(a"9a!# e( "a +(!a! tres 3;7 . e" sste)a !e ac+)+"ac'( !e c#st#s $#r $r#ces# c#(t(+#, a !esarr#""ar e( "a $rese(te +(!a!2 U( $r#ces# es +(a e(t!a! # secc'( !e "a e)$resa e( "a c+a" se #2 re$ett>#2 Otr#s t?r)(#s t?r)(#s (#, a(a"9a(!# "#s trata)e(t#s a!ec+a!#s $ara e" $r#!+ct# a )e!!a 0+e se !es$"a9a !e +( !e$arta)e(t# # ce(tr# ce(tr# !e c#st#, c#st#, a #tr# !e$arta) !e$arta)e(t e(t## # ce(tr# !e c#st#, c#st#,
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OB,ETI-OS DEL AP*ENDIA,E: A" %(a"9ar "a $rese(te +(!a!, e" est+!a(te !e&e ser ca$a9 !e: OB,ETI-O TE*)INAL I!e(t%car . )a(e=ar +( sste)a !e c#st#s $#r $r#ces# c#(t(+#, )?t#!# $r#)e!#  $#(!era!#, $ara +(a e)$resa e( $artc+"ar2 OB,ETI-OS ESPECI'ICOS: 

De%(r e" sste)a !e c#st#s $#r $r#ces# c#(t(+# . se*a"ar s+s #&=et>#s e )$#rta(ca2

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Esta&"ecer "as !%ere(cas e(tre "#s sste)as !e c#st#s $#r 'r!e(es es$ecí%cas . $#r   $r#ces# c#(t(+#2

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D%ere(car "#s $r#ce!)e(t#s +t"9a!#s e( +( sste)a !e c#st#s $#r $r#ces# c#(t(+#2

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E8$"car e" trata)e(t# !e "#s (>e(tar#s (ca"es a tra>?s !e" )?t#!# $r#)e!#  $#(!era!#2

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E8$"car e" $r#ce!)e(t# e( "#s !e$arta)e(t#s 0+e rec&e( $r#!+cc'( e( c+a(t# a" c4"c+"# !e" c#st# +(tar# !e "as tra(s%ere(cas rec&!as c+a(!# se $er!e( +(!a!es . c+a(!# se (cre)e(ta( "as +(!a!es a" a1re1ar )atera"2

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Estr+ct+rar e" esta!# !e c#st# !e $r#!+cc'( . >e(ta, c#(s!era(!# "a >arac'( !e "#s c#st#s (!rect#s (s1(%ca(te2

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CONTENIDO P*O/*A)ATICO P*O/*A)ATICO  

P41(a2

52

De%(c'(, O&=et>#s . característcas !e" sste)a !e c#st#s $#r  $r#ces# c#(t(+# @2 D%ere( D%ere(ca cass e(tre e(tre "#s sste) sste)as as !e !e c#st c#st#s #s $#r $#r 'r!e(es 'r!e(es es$ecí% es$ecí%ca cass . sste)a !e c#st#s $#r $r#ces# c#(t(+#2 ;2 Pr#ce!)e(t# e( +( sste)a !e c#st#s $#r $r#ces# c#(t(+#s ;252 I(%#r)e !e ca(t!a! !e +(!a!es !e $r#!+cc'( ;2@2 Pr#!+cc'( e0+>a"e(te ;2;2 C#st#s a c#(ta&"9ar ;22 C4"c+"# !e "#s c#st#s +(tar#s ;22 I(%#r)e !e c#st# !e $r#!+cc'( ;22 Ase(t#s c#(ta&"es ;26 Pr#ce!)e(t# e( +( se1+(!# !e$arta)e(t# 2 Trata Trata)e )e(t# (t# !e "#s "#s (>e(t (>e(tar ar#s #s (ca" (ca"es es !e $r#!+c $r#!+cc' c'(( e( $r#ces# $r#ces#,, e( "#s !%ere(tes !e$arta)e(t#s 3)?t#!# $r#)e!# $#(!era!#7 2 A=+ste !e "#s c#st#s +(tar#s !e "#s !e$arta)e(t#s $rece!e(tes2 25 P#r (cre)e(t# !e +(!a!es !e $r#!+cc'( $#r   e%ect# !e )atera" a*a!!# 2@ P#r e%ect# !e +(!a!es !a*a!as # $er!!as 62 Esta!# Esta!# !e !e c#st# c#st# !e !e $r#!+cc $r#!+cc'( '( . >e(ta >e(ta !e$ar !e$arta) ta)e(t e(ta" a"9a! 9a!#, #, (#r)a" (#r)a" . rea"2 A+t#e>a"+ac'( C+est#(ar# !e re$as# E=ercc#s $r#$+est#s B&"#1ra%ía

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1. Definición0 obe"i2os 3 carac"er4s"icas del sis"e%a de cos"os por proceso. Para e(te(!er e(te(!er e" c#(ce$t# !e c#ste# $#r $r#ces# c#(t(+#, c#(t(+#, es )$#rta(te )$#rta(te c#(#cer . e(te(!er "#s sste)as !e %a&rcac'( 0+e se rea"9a( rea"9a( a tra>?s !e #$erac#(es s+&.ace(tes2 Est#s sste)as sste)as te(e( c#)# característ característca ca $r(c$a" $r(c$a" "a )a(+%act+ra !e +(a 1ra( ca(t!a! !e $r#!+ct#s <#)#1?(e#s 0+e $ara ser c#(>ert!#s e( +( $r#!+ct# ter)(a!# (ecesta(  $asar $#r +(a sere !e #$erac#(es,

e"a&#r4(!#se e( ca!a #$erac'( +(a $arte !e"

 $r#!+ct# . a )e!!a 0+e >a( $asa(!# !e +(a #$erac'( a #tra se >a a$r#8)a(!# a"  $r#!+ct# ter)(a!#2 Para "+strar este sste)a, L2 Ra.&+r(, !ce: se $+e!e $e(sar e( +(a &#"a !e (e>e 0+e >a ac+)+"a(!# )4s (e>e 3c#st#7 a )e!!a 0+e se !es$"a9a !e +( !e$arta)e(t# a #tr#, "# 0+e s1(% s1(%ca ca 0+e e( +( sste) sste)as as !e c#st#s c#st#s $#r $r#ces# $r#ces#ss c#(t(+ c#(t(+## "as +(!a!e +(!a!ess 0+e se ter) ter)( (a( a( e( +( !e$ar !e$arta ta)e )e(t (t## s#( s#( tra( tra(s%e s%er r!as !as =+(t =+(t## c#( c#( s+s s+s c#st c#st#s #s a +( se1+( se1+(!# !# !e$arta)e(t#, . así s+ces>a)e(te
DE'INICION: E" sste)a sste)a !e c#st#s $#r $r#ces# $r#ces# c#(t( c#(t(+# +# es a$"ca!# a$"ca!# a a0+e""as a0+e""as (!+stra (!+strass c+.a c+.a tra(s%#r)ac'( re$rese(ta +(a c#rre(te c#(sta(te e( "a e"a&#rac'( !e" $r#!+ct#, e( !#(!e se $er!e( "#s !eta""es !e "a +(!a! $r#!+c!a c+a(t%ca(!# "a $r#!+cc'( $#r  )etr#s, "tr#s, etc?tera, . re%re(!# +(a $r#!+cc'( a +( $er#!# !eter)(a!#2 Se1F( L2 Ra.&+r( Ra.&+r( es +( sste)a e%ect># e%ect># $ara "as e)$resas 0+e +t"9a( +t"9a( )?t#!#s !e  $r#!+cc'( c#( &ase a "í(eas !e e(sa)&"a=e, ca$aces !e crear +( %"+=# c#(sta(te !e  $r#!+cc'(2 Para Para e(te(!er e(te(!er e" sste)a sste)a !e c#st#s c#st#s $#r $r#ces#, $r#ces#, se )+estra )+estra e" e=e)$"# e=e)$"# !e +(a e)$r e)$resa esa !e! !e!c ca!a a!a a "a %a&r %a&rca cac c'( '( !e )e! )e!c c(a (as, s, a!a$t a!a$ta!# a!# !e a a(se (se(( . M#/e M#/e(, (, s+$#(1a)#s s+$#(1a)#s 0+e "a e)$resa se !e!ca a "a %a&rcac'( %a&rcac'( !e c4$s+"as $#" $#" >ta)í(cas2 >ta)í(cas2 E" 

 $r#ces# !e %a&rcac'( se e=ec+ta a tra>?s !e ; !e$arta)e(t#s $r#!+ct>#s: Se"ecc'(, E(ca$s+"a!# . E(>asa!#:

Selección

Se"ecc'( Me!c'( Me9c"a!#

Encaps$lado

En2asado

Car1a L"e(a!# Ac#$"e Se""a!#

Car1a C#(te# Ta$a!# E)$aca!#

1+ra 25 U( sste)a !e $r#ces# #$erac#(a"2 +e(te: a(se/ . M#/e(, P41(a 565 E" $r#ces# !e se"ecc'(, c#(sste e( se"ecc#(ar "#s )atera"es a!ec+a!#s 3)(era"es, a")!'(, <er&as7 $ara ser $r#cesa!#s, )!e "as ca(t!a!es a!ec+a!as !e )atera"es (ecesar#s, se c#"#ca( e( +(a )e9c"a!#ra #&te(e(!# +( $#">#, )e!!# e( H"#1ra)#s2 Este $r#!+ct# es tra(s%er!# a" s1+e(te !e$arta)e(t#, e(ca$s+"a!#2 E" $r#ces# !e e(ca$s+"a!# rec&e "#s H"#1ra)#s !e $#"># !e" !e$arta)e(t# !e se"ecc'(, "#s tras"a!a 3car1a7 a +(a t#">a . $r#ce!e a ""e(ar !ca 3""e(a!#72 Esta )40+(a ""e(a "a )ta! !e +(a c4$s+"a !e 1e"at(a 3c#"#ca(!# 5 1ra)#s !e $#"># e( ca!a c4$s+"a7, "+e1# a ca!a c4$s+"a ""e(a "a ta$a c#( "a )ta! !e #tra c4$s+"a 3Ac#$"e7 . $#r  F"t)# $r#ce!e a se""ar "a c4$s+"a2 E" $r#!+ct# ter)(a!# $ara este !e$arta)e(t# es c4$s+"a !e $#" >ta)í(c#2 E" $r#ces# !e e(>asa!#, c#(sste e( tras"a!ar "as c4$s+"as 0+e %+er#( ter)(a!as e( e" !e$arta)e(t# !e E(ca$s+"a!# 3car1a7, c#"#car"as e( +(a t#">a )ec4(ca 0+e c#"#car4 @ c4$s+"as e( %rasc#, se "es c#"#ca a"1#!'(, se ta$a( a tra>?s !e )e!#s )ec4(c#s . $#r  F"t)# "#s #&rer#s c#"#ca( ca!a %rasc# e( +(a ca=a . se e(>ía( a" a")ac?( !e $r#!+ct#s ter)(a!#s2

6

De ac+er!# a" e=e)$"# a(ter#r se c#(c"+.e 0+e e" sste)a !e c#st#s $#r $r#ces#s, es +( sste)a a$"ca!# e( a0+e""as e)$resas 0+e tra&a=a( $#r !e$arta)e(t#, ""e>4(!#se a ca&# +(a sere !e #$erac#(es e( ca!a !e$arta)e(t#, . "as +(!a!es 0+e se ter)(a( e( +( !e$arta)e(t# s#( tra(s%er!as # e(>a!as a" s1+e(te !e$arta)e(t# =+(t# c#( "#s c#st#s  $#r e""as a&s#r&!#s, e" !e$arta)e(t# 0+e "as rec&e a$"car4 )atera"es 3!e ser (ecesar#7, )a(# !e #&ra . #tr#s c#st#s (!rect#s a "as +(!a!es . #&te(!r4 +(a +(!a!es ter)(a!as, a" e(>arse a" a")ac?( !e $r#!+ct#s ter)(a!#s te(!r4( ac+)+"a!# "#s c#st#s !e "#s !e$arta)e(t#s e( "#s c+a"es se ""e>' a ca&# e" $r#ces#2 E( a"1+(#s $r#ces#s $r#!+ct>#s !e(tr# !e +( )s)# !e$arta)e(t# se ""e>a( a ca&# >aras #$erac#(es, $#r "# 0+e a >eces se !r e" $r#ces# !e +( !e$arta)e(t# e( ce(tr#s !e c#st#s, c#stea(!# a" $r#!+ct# $r)er# $#r ce(tr# !e c#st# . "+e1# $#r !e$arta)e(t#2 Las e)$resas 0+e 1e(era")e(te +t"9a( este sste)a $+e!e( >arar !e$e(!e(!# !e" (F)er# !e $r#!+ct#s 0+e %a&r0+e "a e8te(s'( !e s+ cc"# $r#!+ct># e" (F)er# !e !e$arta)e(t#s + #$erac#(es (>#"+cra!as s e( e" $r#ces# se 1e(era( +(!a!es !a*a!as, !es$er!c#s, etc2 (c!e(!# est#s %act#res s#&re "a c#)$"e=!a! e( e" c4"c+"# !e "#s c#st#s2 E(tre "as e)$resas 0+e +t"9a( este sste)a se $+e!e( )e(c#(ar: "as e)$resas a")e(tarías, "as e(sa)&"a!#ras, %4&rcas !e $(t+ras, te8t"es, a9+careras, $etr#"eras, 0+í)cas, (!+stras 0+e $r#cesa( $"4stc#2 De 1+a" )a(era e8ste( e)$resas !e ser>c#s 0+e $+e!e( +t"9ar e" sste)a !e c#ste# $#r $r#ces#s, re$rese(ta!as $#r a0+e""as 0+e #%rece( ser>c#s c#"ect>#s, e(tre "as c+a"es se $+e!e( )e(c#(ar: "a e)$resa $r#!+ct#ra !e e(er1ía e"?ctrca, "as !e )e(sa=era, e(tre #tras2

OB,ETI-OS: Se1F( P#")e(: +( sste)a !e c#ste# $#r $r#ces# !eter)(a c')# ser4( as1(a!#s "#s c#st#s !e )a(+%act+ra (c+rr!#s !+ra(te +( $er#!#, est#s c#st#s !e&e( ser as1(a!#s a "as +(!a!es ter)(a!as e( e" !e$arta)e(t#, $er# ta)&?( a "as +(!a!es 0+e 0+e!ar#( e( $r#ces# !e %a&rcac'(, es !ecr "as se)e"a&#ra!as, $#r "# ta(t# e" #&=et># $r(c$a" !e +( sste)a !e ac+)+"ac'( $#r $r#ces# c#(t(+# es "a !eter)(ac'( !e "#s c#st#s +(tar#s $ara ca!a !e$arta)e(t#, . !e esta )a(era !e(t%car 0+e ca(t!a! !e "#s c#st#s

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ca+sa!#s ser4( tra(s%er!#s a" s1+e(te !e$arta)e(t#, )e!a(te "a )+"t$"cac'( !e" c#st# +(tar# $#r e" (F)er# !e +(!a!es a ser tra(s%er!as2

CA*ACTE*5STICAS a7 La c#rre(te !e $r#!+cc'( es c#(t(+a, e( )asa  &7 La tra(s%#r)ac'( !e" )atera" se ""e>a a ca&# a tra>?s !e +(# # )4s  $r#ces#s2 c7 Las +(!a!es %a&rca!as s#( <#)#1?(eas . $asa( $#r $r#ces#s s)"ares2 !7 L#s c#st#s se ac+)+"a( $#r !e$arta)e(t#s # ce(tr#s !e c#st#s2 e7 Ca!a !e$arta)e(t# )a(e=a s+ $r#$a c+e(ta !e (>e(tar# !e $r#!+ct# e(  $r#ces#2 De&t4(!#se $#r "#s c#st#s ca+sa!#s e( ca!a !e$arta)e(t# . acre!t4(!#se $#r e" e(>í# !e $r#!+ct#s a" s1+e(te !e$arta)e(t# # a" a")ac?( !e $r#!+ct#s ter)(a!#s2 %7 E" c#st# +(tar# se #&te(e !>!e(!# e" c#st# t#ta" !e $r#!+cc'( ac+)+"a!# e( ca!a !e$arta)e(t# # $r#ces#, e(tre "as +(!a!es e0+>a"e(tes  $r#!+c!as2 La característcas !e este sste)a es e" %"+=# c#(t(+# !e  $r#!+cc'( (!ca(!# 0+e a" )#)e(t# !e"

c4"c+"# !e" c#st# +(tar#

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característcas !e" $r#ces# $r#!+ct>#, e( este se(t!# e8ste( tres t$#s !e %"+=#s %ísc# !e  $r#!+cc'(, es !ecr c')# se )+e>e( "as +(!a!es !e +( !e$arta)e(t# a #tr#2 a27 'l$o Sec$encial: Se1F( P#")e(: E( +( %"+=# sec+e(ca" !e" $r#!+ct#, "as )ateras $r)as (ca"es se c#"#ca( e( $r#ces# e( e" $r)er !e$arta)e(t# . %"+.e( a tra>?s !e ca!a !e$arta)e(t# !e "a %4&rca 2t#!#s "#s artíc+"#s $r#!+c!#s $asa( $#r "#s )s)#s $r#ces#s e( "a )s)a sec+e(ca 3$412 @@672 Ge(era")e(te este t$# !e %"+=# es +t"9a!# e( e)$resas 0+e %a&rca( a")e(t#s, te8t"es, e(tre #tras2 Se"ecc'(

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E( re"ac'( a" %"+=# !e "#s c#st#s, e( +( sste)a !e c#st#s $#r $r#ces# es s)"ar a" !e +( sste)a !e c#st#s $#r 'r!e(es !e $r#!+cc'( c#( "a !%ere(ca !e 0+e e( +( sste)a !e c#st# $#r 'r!e(es !e $r#!+cc'( "#s c#st#s se ac+)+"a( $ara ca!a #r!e( . e( este sste)a "#s c#st#s se ac+)+"a( $ara ca!a $r#ces# # !e$arta)e(t#2 A c#(t(+ac'( se !escr&e e" c#(tr#" !e ca!a +(# !e "#s e"e)e(t#s !e" c#st# e( +( sste)a !e c#st#s $#r $r#ces#s, e( este se(t!# es (ecesar# resa"tar 0+e "#s c#(#c)e(t#s a!0+r!#s e( "a +(!a! @, e( c+a(t# a" c#(tr#" (ter(#, a!)(strat># . c#(ta&"e, se s1+e( a$"ca(!# $ara ac+)+"ar "#s tres e"e)e(t#s !e" c#st#, "a F(ca !%ere(ca es 0+e "#s c#st#s se as1(ar4( a "#s !e$arta)e(t#s res$ect>#s2 E( este sste)a "#s c#st#s !e )atera"es !rect#s . )a(# !e #&ra !recta se as1(ar4( a "#s !e$arta)e(t#s s#&re "a &ase !e "#s c#st#s rea")e(te (c+rr!#s e( c+a(t# a "#s c#st#s (!rect#s !e %a&rcac'( $+e!e( ac+)+"arse s#&re "a &ase !e c#st#s rea"es # +t"9a(!# +(a tasa !e a$"cac'(2

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Para ac+)+"ar "#s )atera"es !rect#s e( +( sste)a !e c#st#s $#r $r#ces#s, se a)e(te )e(#r 0+e "a ca(t!a! !e 'r!e(es 0+e re0+ere( )atera"es2 P#r "# 1e(era" &asta c#( rea"9ar +( ase(t# res+)e( a" %(a" !e" )es # !e" $er#!# !e c#st#s %=a!# $#r "a e)$resa2 I(>e(tar# !e $r#!+ct# e( $r#ces# )atera", D$t#2P5

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I(>e(tar# !e )atera"es . s+)(str#s 8888 Pre1strar c#(s+)# !e )atera"es e( "#s !e$arta)e(t#s P5  P@ Otra característcas e( e" +s# !e "#s )atera"es !rect#s es "a %ac"!a! !e !e(t%cac'(, &asta c#( sa&er a 0+e $r#ces# se !est(a( "#s )atera"es 0+e sa"e( !e" a")ac?( !e )atera"es $ara ser +t"9a!#s e( "a $r#!+cc'(2 L#s $r#ces#s s+e"e( ser  secc#(es %ísca)e(te &e( !e%(!as . $#r "# ta(t# es %4c" !e(t%car $ara 0+e $r#ces# se !est(a( ta(t# "#s )atera"es !rect#s c#)# "#s (!rect#s2 L#s )atera"es e( +( sste)a !e c#st#s $#r $r#ces#s se)$re se a1re1a( e( e" $r)er  !e$arta)e(t# !e" $r#ces# $r#!+ct>#, $er# ta)&?( $+e!e( a1re1arse e( "#s s1+e(tes !e$arta)e(t#s, !e ac+er!# a "#s re0+er)e(t#s !e" $r#ces# !e %a&rcac'(2 Es )$#rta(te se*a"ar 0+e "#s )atera"es se $+e!e( a1re1ar e( c+a"0+era !e "#s !e$arta)e(t#s, a" (c# !e "as #$erac#(es c#)# e( e" e=e)$"# re%er!# a "a e"a&#rac'( !e $#">ta)(as, e( este cas# e" !e$arta)e(t# !e se"ecc'( (1resa t#!#s "#s )atera"es a" (c# !e s+s #$erac#(es, "# 0+e (!ca 0+e "as +(!a!es 0+e 0+e!e( se)e"a&#ra!as # e( $r#ces# (# >a( a re0+err )atera"es, s#"# (ecesta( )a(# !e #&ra . car1a %a&r" $ara c#(>ertrse e( +(  $r#!+ct# ter)(a!#2 E8ste( #tr#s $r#ces#s $r#!+ct>#s e( "#s c+a"es "#s )atera"es se a1re1a( a" %(a" !e "#s )s)#s +(a e)$resa 0+e %a&rca &#)&""#s . e" !e$arta)e(t# (F)er# ; es e" e(car1a!# !e rea"9ar "as $r+e&as a "#s &#)&""#s 0+e rec&e !e" !e$arta)e(t# @, e( este cas# "#s &#)&""#s 0+e $ase( "as !%ere(tes $r+e&as se c#"#car4( e( "a ca=a 3)atera" +sa!#  $#r e" !e$arta)e(t# P;7 s#"# a" %(a" !e "as #$erac#(es, es !ecr !es$+?s !e $asar "as  $r+e&as2 E( este cas# "as +(!a!es 0+e (#
L#s )atera"es !rect#s ta)&?( $+e!e( a1re1arse !e )#!# c#(t(+#, # e( !%ere(tes %ases !e" $r#ces# !e(tr# !e +( )s)# !e$arta)e(t#, e( "a $re$arac'( !e "a )e9c"a $ara +(a t#rta, "#s )atera"es se >a( a1re1a(!# $a+"at(a)e(te a "# "ar1# !e t#!# e" $r#ces#  $r#!+ct>#, e( este cas# "as +(!a!es se)e"a&#ra!as te(!r4( a1re1a!#s )atera"es !e ac+er!# a "a eta$a !#(!e se e(c+e(tre( a" %(a"9ar e" $er#!#2 E( !e%(t>a e" )atera" a1re1a!# "+e1# !e "a %ase (ca" !e" $r#ces# $r#!+ct># se !e(#)(a )atera" a*a!!#2 E" )atera" a*a!!# $+e!e te(er >ar#s e%ect#s s#&re "as +(!a!es 0+e se est4( $r#!+ce(!#, est#s e%ect#s se !escr&e( e( %#r)a !eta""a!a e( e"  $+(t# 2@ !e esta +(!a!2

)ano de Obra Direc"a E( re"ac'( a "a ac+)+"ac'( $ara "a )a(# !e #&ra !recta, "#s tra&a=a!#res s+e"e( estar a!scrt#s a +( $r#ces# # !e$arta)e(t# !e%(!#, c#( e8ce$c'( !e a0+e""#s 0+e te(e( "a&#res c#)+(es a >ar#s $r#ces#s # !e$arta)e(t#s $#r "# ta(t# se e(tar# !e $r#!+ct# e( $r#ces# )a(# !e #&ra D$t#2 P5 8888 I(>e(tar# !e $r#!+ct# e( $r#ces# )a(# !e #&ra D$t#2P@ 8888  N')(a $#r !str&+r 8888 PRe1strar "#s c#st#s !e )a(# !e #&ra ca+sa!#s e( "#s !e$arta)e(t#s P5 . P@

Cos"os Indirec"os de fabricación: E( "#s c#st#s (!rect#s !e %a&rcac'( (# se (c"+.e( )atera"es (!rect#s ( )a(# !e #&ra (!recta !e "#s !e$arta)e(t#s $r#!+ct>#s, $#r tratarse c#)# c#st#s !rect#s a est#s !e$arta)e(t#s se (c"+.e( "#s c#st#s c#)# ser>c#s $F&"c#s, !e$recac#(es, se1+r#s, a"0+"er, e(tre #tr#s2 Ta)&?( se (c"+.e( "#s c#st#s !e "#s !e$arta)e(t#s !e ser>c#s, as1(4(!#"#s a tra>?s !e "a t?c(ca !e "a !e$arta)e(ta"9ac'(, te)a a(a"9a!# e( "a +(!a! (F)er# @2 E( e" sste)a !e c#st#s $#r $r#ces#s "#s c#st#s (!rect#s !e %a&rcac'( se ac+)+"a( !e ac+er!# a "#s s1+e(tes )?t#!#s:

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52 Ut"9ar e" )?t#!# tra&a=a!# e( e" c#ste# $#r 'r!e(es !e $r#!+cc'(, es !ecr  ac+)+"ar "#s c#st#s )e!a(te "a tasa !e a$"cac'( $re!eter)(a!a2 Este )?t#!# se +sa c+a(!# "a $r#!+cc'( es )+. >ara&"e !e +( $er#!# a #tr#, !e&!# a %"+ct+ac#(es !e "a !e)a(!a, # c+a(!# se tra&a=a c#( +( a"t# $#rce(ta=e !e ca$ac!a! #c#sa c#( e" %( !e e>tar !%ere(cas s1(%cat>as e( "#s c#st#s +(tar#s2 E" re1str# c#(ta&"e a" )#)e(t# !e "a a$"cac'( !e "a tasa a "#s !%ere(tes !e$arta)e(t#s $r#!+ct>#s, es e" s1+e(te: I(>e(tar# !e $r#!+ct#s e( $r#ces# c#st#s (!rect#s D$t#2 P5

8888

I(>e(tar# !e $r#!+ct#s e( $r#ces# c#st#s (!rect#s D$t#2 P@

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C#st#s I(!rect#s A$"ca!#s D$t#2 P5 C#st#s (!rect#s A$"ca!#s D$t#2 P@

8888 8888

PRe1strar "#s c#st#s (!rect#s a$"ca!#s a "#s !e$arta)e(t#s P5 . P@ @2 Tra&a=ar c#( "#s c#st#s (!rect#s rea"es, s( rec+rrr a "a tasa !e a$"cac'(, este )eca(s)# se $+e!e +t"9ar $#r0+e "a $r#!+cc'( es c#(t(+a . <#)#1?(ea, "#s c#st#s +(tar#s se ca"c+"a( a" %(a" !e" $er#!# . $ara este te)$# .a se c#(#ce( "#s c#st#s (!rect#s rea"es2 Es %act&"e s+ +t"9ac'( s#"# c+a(!# e" >#"+)e( !e $r#!+cc'( . "#s c#st#s (!rect#s !e %a&rcac'( $er)a(ece( re"at>a)e(te c#(sta(tes !e +( )es a #tr#2 E" re1str# c#(ta&"e sería: I(>e(tar# !e $r#!+ct#s e( $r#ces#, c#st#s (!rect#s D$t#2 P5

8888

I(>e(tar# !e $r#!+ct#s e( $r#ces#, c#st#s (!rect#s D$t#2 P@

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C+e(tas >aras

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PRe1strar "#s c#st#s I(!rect#s ca+sa!#s e( "#s !e$arta)e(t#s P5 . P@  La c+e(ta, C+e(tas >aras c#s $F&"c#s, e(tre #tras2

5;

.Diferencias en"re los sis"e%as de cos"os por órdenes espec4ficas 3 sis"e%a de cos"os por proceso con"in$o2 Sis"e%a por Ordenes Espec4ficas 52 A$"ca&"e a e)$resas 0+e %a&rca(  $r#!+ct#s !e ac+er!# a "as es$ec%cac#(es !e" c"e(te @2 a&rca $ara +( )erca!# $artc+"ar ;2 L#s $r#!+ct#s 0+e se %a&rca( !%ere( e( "#s re0+er)e(t#s !e )atera"es . c#st# !e c#(>ers'( 2 Pr#ces# Dsc#(t(+# 2 Se !e(!# e" c#st# t#ta" !e "a #r!e( e(tre e" (F)er# !e +(!a!es e"a&#ra!as e( !c
Sis"e%a por Procesos Con"in$os 52 Es )4s c#(>e(e(te $ara e)$resas 0+e %a&rca( $r#!+ct#s e( +(a c#rre(te )4s # )e(#s c#(t(Fa2 @2 Ate(!e a +( )erca!# 1"#&a", s( es$ec%cac#(es !e c"e(tes $artc+"ares ;2 L#s $r#!+ct#s s#( <#)#1?(e#s $#r "# ta(t# "#s re0+er)e(t#s !e )atera"es . c#st# !e c#(>ers'( s#( "#s )s)#s 2 Pr#ces# c#(t(+# . re$ett># 2 Es )4s %4c" "a $"a(%cac'( $#r  tratarse !e $r#ces#s re$ett>#s2 62 Se %a&rca e( 1ra(!es ca(t!a!es 2 L#s c#st#s +(tar#s se ca"c+"a( !>!e(!# "#s c#st#s t#ta"es !e" !e$arta)e(t# $#r "a $r#!+cc'( e0+>a"e(te2

2 Es #&"1at#r# e" c#ste# (#r)a" 2 E" c#ste# (#r)a" es #$c#(a" 2 L#s c#st#s se ac+)+"a( e( +( %#r)at# 2 L#s c#st#s se ac+)+"a( e( +( %#r)at#, c#(#c!# c#)# #r!e( !e $r#!+cc'(  $#r !e$arta)e(t# # ce(tr#s !e c#st#s $ara +( $er#!# !eter)(a!#2

6.Procedi%ien"os en $n sis"e%a de cos"os por proceso con"in$o. E( +( sste)a !e c#ste# $#r $r#ces# se !e&e estr+ct+rar +( (%#r)e res+)e( s#&re "a act>!a! !e ca!a !e$arta)e(t# $ara +( $er#!# !eter)(a!#, )#stra(!# "#s c#st#s )$+ta&"es a ca!a !e$arta)e(t#, $#r e"e)e(t# !e" c#st#2 Est#s c#st#s se $rese(ta( ta(t# e( c#st#s t#ta"es . c#st#s +(tar#s2 Este (%#r)e se !e(#)(a (%#r)e !e c#st#s .  $r#$#rc#(a "a (%#r)ac'( (ecesara $ara e"a&#rar "#s ase(t#s e( e" "&r# !ar# $ara ca!a !e$arta)e(t# e( +( $er#!# !eter)(a!#2 T#!#s "#s a+t#res c#(s+"ta!#s c#(c!e( e( 0+e $ara estr+ct+rar este (%#r)e se !e&e se1+r +(a sere !e $as#s, a"1+(#s )e(c#(a( c+atr# $as#s, #tr#s c(c# ca!a $as# se rea"9a e( %#r)a (!>!+a", $er# t#!#s =+(t#s c#(%#r)a( e" (%#r)e !e c#st# !e  $r#!+cc'(2 Para e" !esarr#""# !e "a $rese(te +(!a! se +t"9ara( c(c# $as#s: 5

52 I(%#r)e !e ca(t!a! @2 Pr#!+cc'( e0+>a"e(te ;2 C#st#s a c#(ta&"9ar  2 C4"c+"# !e c#st#s +(tar#s 2 C#st#s c#(ta&"9a!#s2 L#s !#s $r)er#s $as#s # $r(c$a" !e est#s $as#s es !eter)(ar e" c#st# +(tar# !e ca!a !e$arta)e(t#, $ara 0+e ?st#s $+e!a( !eter)(ar e( +(!a!es )#(etaras "as tra(s%ere(cas e(>a!as a" !e$arta)e(t# s1+e(te2 Para e=ec+tar )et'!ca)e(te ca!a +(# !e "#s $as#s, +t"9are)#s e" e=e)$"#  $"a(tea!# a" (c# !e" te)a, e" c+a" es$ec%ca)#s a c#(t(+ac'(: La e)$resa %a&rca c4$s+"as $#" >ta)í(cas, a tra>?s !e tres !e$arta)e(t#s  $r#!+ct>#s, c+.a act>!a!es .a %+er#( e8$"ca!as2 S+$#(1a)#s 0+e es e" $r)er )es !e act>!a! !e "a e)$resa2 E" !e$arta)e(t# !e se"ecc'( a1re1a "#s )atera"es a" (c# !e "as act>!a!es e( e" !e$arta)e(t# !e e(ca$s+"a!# . e(>asa!# "#s )atera"es se a1re1a( e( !%ere(tes eta$as !e" $r#ces#2 Para "#s tres !e$arta)e(t#s, "#s c#st#s !e )a(# !e #&ra . c#st#s (!rect#s !e %a&rcac'( se ca+sa( e( %#r)a c#(sta(te !+ra(te t#!# e" $r#ces#2 L#s c#st#s (!rect#s !e %a&rcac'( se a$"ca( e( &ase a "a )a(# !e #&ra2

5

E)P*ESA E,E)PLO E" s1+e(te c+a!r# )+estra "#s !at#s c#rres$#(!e(tes a" )es !e E(er#-

Selección )a"eriales $sados: er&as, )(era"es . >ta)(as

Encaps$lado C4$s+"as !e 1e"at(a 7No"a 18

En2asado rasc#s, ta$as, a"1#!'( 7No"a 8

ESTAD5STICAS DE +NIDADES Iniciadas: +nidades "er%inadas 3 Transferidas Ter%inadas 3 no "ransferidas. +nidades en proceso Matera"es Ma(# !e O&ra C#st#s (!rect#s

@2 K12 52 K12

522 c4$s+"as 2 c4$s+"as

2 %rasc#s ;2 %rasc#s

52 K12





2 K12 @2 c4$s+"as ESTAD5STICAS DE COSTOS

52 %rasc#s

Bs2 Bs2 Bs2

@2 2 2

2 @62 5;@2

5@2 2 @2@

No"a 1: Ca!a c4$s+"a c#(te(e 5 1ra)#s !e $#"># No"a : E( ca!a %rasc# se e(>asa( @ c4$s+"as2 Parte(!# !e "#s !at#s $rese(ta!#s se !escr&r4( ca!a +(# !e "#s $as#s $ara tra&a=ar e( +( sste)a !e c#st#s $#r $r#ces# c#(t(+#2

6.1.

Infor%e de can"idad

E" (%#r)e !e ca(t!a! re$rese(ta +( (>e(tar# %ísc# !e "as +(!a!es 0+e %+er#(  $+estas e( $r#!+cc'( !+ra(te +( $er#!# !eter)(a!#, re$rese(ta +( rastre# a "as +(!a!es $#r "as c+a"es es res$#(sa&"e +( !e$arta)e(t#2 Este (%#r)e se c#)$#(e  &4sca)e(te !e !#s $artes, "a $r)era $arte (!ca "as +(!a!es $#r "as c+a"es es res$#(sa&"e e" !e$arta)e(t# . "a se1+(!a $arte (!ca 0+e s+ce!' c#( esas +(!a!es a" %(a" !e +( $er#!# !eter)(a!#, es !ecr s t#!as "as +(!a!es se ter)(ar#(, s a"1+(as 0+e!ar#( se)e"&#ra!as # se !a*ar#( !+ra(te e" $r#ces# $r#!+ct>#2 Las +(!a!es ter)(a!as . tra(s%er!as a!as a" s1+e(te !e$arta)e(t# # a")ac?( !e $r#!+ct#s ter)(a!#s2 Es )$#rta(te resa"tar 0+e a $esar !e" (#)&re: +(!a!es

56

ter)(a!as, (# re$rese(ta +( $r#!+ct# ter)(a!#, s#"# se #s !e ese !e$arta)e(t# e( $artc+"ar2 Las +(!a!es ter)(a!as . (# tra(s%er!as se re%ere( a +(!a!es .a e"a&#ra!as  $er# 0+e a" )#)e(t# !e" c4"c+"# !e "#s c#st#s c#rres$#(!e(tes a +( $er#!# (# se a(!# a" s1+e(te !e$arta)e(t#2 Las +(!a!es e( $r#ces# se re%ere( a +(!a!es se)e"a&#ra!as, 0+e !e&er4( c#(t(+ar a1re14(!#se"e c#st#s e( e" s1+e(te )es, $#r "# ta(t# c#(stt+.e( +(!a!es e( $r#ces# %(a" 3PP7 $ara +( $er#!# e (ca" 3PPI7 $ara e" s1+e(te2 QC')# !e&e )e!rse "a $r#!+cc'( La $r#!+cc'( se )e!r4 !e ac+er!# a "a +(!a! %ísca 0+e c#rres$#(!a a" $r#ces# $r#!+ct># e=ec+ta!# e( ca!a !e$arta)e(t# e( e" e=e)$"# "+strat># se #&ser>a 0+e e" !e$arta)e(t# !e se"ecc'( e"a&#ra c#)# $r#!+ct# ter)(a!# )atera"es $+">er9a!#s 0+e se )!e( e( H"#1ra)#s, s( e)&ar1# c+a(!# est#s H"#s s#( e(>a!#s a" !e$arta)e(t# !e e(ca$s+"a!# se !e&e( c#(>ertr a "a +(!a! !e )e!!a a!ec+a!a a ese !e$arta)e(t#, es !ecr c4$s+"as . $ara e" !e$arta)e(t# !e e(>asa!# "a +(!a! !e )e!!a s#( %rasc#s !e c4$s+"as, $#r "# ta(t# a" )#)e(t# !e "a tra(s%ere(ca se !e&e( c#(>ertr "as c4$s+"as e( %+(c'( a "a ca(t!a! 0+e c#rres$#(!e e(>asar e( ca!a %rasc#2 Es )$#rta(te se*a"ar 0+e e" (%#r)e !e ca(t!a! (!ca +(!a!es %íscas (!e$e(!e(te)e(te s estas est4( ter)(a!as # (#2 E" (%#r)e !e ca(t!a! $ara e" !e$arta)e(t# !e se"ecc'( !e "a e)$resa e=e)$"#, sería e" s1+e(te: IN'O*)E DE CANTIDAD Se"ecc'( K"#1ra)#s PA*TE 1 +nidades a ,$s"ificar U(!a!es I(ca!as To"al a ,$s"ificar: PA*TE  ,$s"ificación de +nidades Ter)(a!as . Tra(s%er!as Ter)(a!as . (# Tra(s%er!as Pr#ces# (a" To"al $nidades ,$s"ificadas

@2 !.!!! 52 52 2 !.!!!

 L#s 52 K12 re$rese(ta( "as +(!a!es a (car $#r e" !e$arta)e(t# !e E(ca$s+"a!#

5

E( e" (%#r)e !e ca(t!a! se #&ser>a 0+e e" t#ta" !e +(!a!es a =+st%car !e&e ser  1+a" a" t#ta" !e +(!a!es =+st%ca!as

6.. Prod$cción e#$i2alen"e C#)# se #&ser>a e( e" (%#r)e !e ca(t!a!, "a +(!a!es =+st%ca!as est4( c#)$+estas $#r +(!a!es ter)(a!as . +(!a!es e( $r#ces# # se)e"a&#ra!as, "# 0+e s1(%ca 0+e estas +(!a!es se)e"a&#ra!as a&s#r&er#( $arte !e "#s c#st#s 0+e se ca+sar#( e( e" )es e( ca!a !e$arta)e(t#, $#r "# ta(t# a" rea"9ar "a !str&+c'( !e "#s c#st#s t#ta"es !e" )es, se !e&e !eter)(ar c+a(t# "e c#rres$#(!e a "as +(!a!es ter)(a!as . c+a(t# a "as se)e"a&#ra!as $#r0+e (# se "es $+e!e !ar e" )s)# c#st#, $#r estar   $r#cesa!as e( !%ere(tes 1ra!#s, $#r "# 0+e !e&e( te(er !%ere(te $es# e( re"ac'( c#( "#s c#st#s2 E" 1ra!# !e ter)(ac'( !e +(a +(!a! "# ca"c+"a e" (1e(er# !e $r#!+cc'( e" (1e(er# !e $r#!+cc'(, e( %+(c'( a" te)$# (>ert!# 0+e a @ !ías !e tra&a=# . $ara 0+e est? c#)$"eta e( c+a(t# a "#s $r#ces#s !e ese !e$arta)e(t# se re0+ere  !ías !e tra&a=#, se $+e!e se*a"ar 0+e esa +(!a! te(e e"   !e 1ra!# !e ter)(ac'( . e0+>a"e a "a ca(t!a! !e +( $r#!+ct# c#)$"et#, es !ecr +(a +(!a! e0+>a"e(te2 Las +(!a!es e0+>a"e(tes, se1F( #r(1re( s#( e" (F)er# !e +(!a!es ter)(a!as 0+e se $#!ría( ert!# 5 <#ras e( "a %a&rcac'( !e 5@ +(!a!es, est# 0+ere !ecr 0+e c#( "as 5 <#ras (>ert!as se $#!ría( a"e(tes se !eter)(a( )+"t$"ca(!# "as +(!a!es 0+e est4( e( $r#ces# # se)e"a&#ra!as $#r e" $#rce(ta=e !e a>a(ce # $#rce(ta=e !e ter)(ac'( 3(>ers'( rea"9a!a $ara ca!a e"e)e(t# !e" c#st#72 La $r#!+cc'( e0+>a"e(te se !eter)(a

s+)a(!# "as +(!a!es 0+e est4(

t#ta")e(te ter)(a!as )4s "as +(!a!es e( $r#ces# e8$resa!as e( t?r)(#s !e +(!a!es c#)$"etas !e ac+er!# a" $#rce(ta=e !e ter)(ac'( 0+e e""as $#sea( e( ca!a e"e)e(t# !e" c#st#2 E" #&=et># # %(a"!a! !e ca"c+"ar "a $r#!+cc'( e0+>a"e(te es $#!er c#)$+tar "#s c#st#s +(tar#s2 5

Para !eter)(ar "as +(!a!es e0+>a"e(tes es (ecesar# est)ar c+a(t# !e +( rec+rs# 3)atera"es, )a(# !e #&ra . c#st#s (!rect#s7 %+e a$"ca!# a "as +(!a!es 0+e est4( e( $r#ces#, esta tarea a >eces (# res+"ta se(c""a, a"1+(as est)ac#(es c#)# )atera" se $+e!e( rea"9ar !e )a(era se(c""a, $er# c+a(!# se a"e(te (#s +&ca)#s e( "a Parte @ !e" (%#r)e !e ca(t!a!, !e(#)(a!a J+st%cac'( !e +(!a!es, 0+e (!ca "a e8ste(ca !e +(!a!es ter)(a!as . +(!a!es e( $r#ces#2 Las +(!a!es e( $r#ces# !e&e( ser e8$resa!as c#)# +(!a!es ter)(a!as !e ac+er!# a s+ 1ra!# !e ter)(ac'(2 Para "a e)$resa e=e)$"#, 0+e esta)#s tra&a=a(!#, e( e" !e$arta)e(t# !e se"ecc'(, "#s )atera"es se a1re1a( a" (c# !e "a act>!a! "# 0+e )$"ca 0+e t#!as "as +(!a!es ta(t# ter)(a!as c#)# e( $r#ces# .a te(e( (c#r$#ra!#s t#!#s "#s )atera"es 0+e re0+ere(, $#r "# ta(t# est4( ter)(a!as a" 5 e( )atera"es e( c+a(t# a )a(# !e #&ra . c#st#s (!rect#s, "#s c#st#s se ca+sa( e( %#r)a +(%#r)e !+ra(te t#!# e" $r#ces#, "as +(!a!es e( $r#ces# te(e( +( 1ra!# !e ter)(ac'( !e" 6 e( c+a(t# a" c#st# !e c#(>ers'(2 La $r#!+cc'( e0+>a"e(te $ara e" !e$arta)e(t# !e se"ecc'( e( c#(sec+e(ca es "a s1+e(te: Depar"a%en"o de Selección Ele%en"o del Cos"o +nidades: 79ilora%os8 )a"eriales )O ; CI Ter)(a!as . tra(s%er!as 52 52 Ter)(a!as . (# tra(s%er!as 52 52 Pr#ces# (a" 2 ;2 T#ta" !.!!! 1<.!!!

 2 +(!a!es e( $r#ces#  6  ;2

6.6. Cos"os a con"abili=ar E" (%#r)e !e c#st# a c#(ta&"9ar res+)e "#s c#st#s $#r "#s c+a"es es res$#(sa&"e ca!a !e$arta)e(t#, es !ecr "#s c#st#s $#r "#s c+a"es !e&e !ar c+e(ta ca!a !e$arta)e(t#2 5

Re$rese(ta( "#s c#st#s car1a!#s a ca!a !e$arta)e(t# # 0+e se # IN'O*)E DE COSTOS A CONTABILIA*  Depar"a%en"o de Selección Cos"os a ,$s"ificar Cos"os areados en el %es: Matera"es Ma(# !e O&ra C#st#s I(!rect#s T#ta" c#st#s !e" )es:

Bol42ares

To"al cos"os a $s"ificar:

@2 2 2 ;2

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6.(. Cos"os $ni"arios E" $as# c+atr# s'( !e "#s c#st#s a1re1a!#s !+ra(te e" $er#!# $#r e" !e$arta)e(t# 3(%#r)e !e c#st#s a c#(ta&"9ar7 e(tre e" t#ta" !e +(!a!es e0+>a"e(tes 3(%#r)e !e $r#!+cc'( e0+>a"e(te72 E" c#st# +(tar# t#ta" !e" $r#!+ct# e( ca!a !e$arta)e(t# ser4 1+a" a "a s+)at#ra !e "#s c#st#s +(tar#s !e )atera"es, )a(# !e #&ra . c#st#s (!rect#s2

Cos"o +ni"ario > Cos"os areados ? prod$cción e#$i2alen"e C@lc$lo del cos"o $ni"ario para el depar"a%en"o de selección: Ele%en"o Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al

Cos"os Areados 7Bol42ares8

+nidades E#$i2alen"es 7ilora%os8 @2 52 52

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Cos"o +ni"ario 7Bs. por ilora%o8 5, , @, 10
6.. Cos"os con"abili=ados Este (%#r)e
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res$#(sa&"!a! !e +( !e$arta)e(t#, (!ca c+a(t#s &#"í>ares "e c#rres$#(!e( a "as +(!a!es 0+e %+er#( ter)(a!as . e" c#st# 0+e se !e&e as1(ar a "as +(!a!es e( $r#ces# %(a" # se)e"a&#ra!as2 E" c#st# !str&+!# se1F( este (%#r)e !e&e ser 1+a" a" t#ta" !e c#st#s !e" (%#r)e !e c#st#s a c#(ta&"9ar2 C#(t(+a(!# c#( (+estr# e=e)$"#, e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara e" !e$arta)e(t# !e se"ecc'( es e" s1+e(te: @

IN'O*)E DE COSTOS CONTABILIADOS DEPA*TA)ENTO DE SELECCION +nidades Cos"o?$ni" 7ilora%os8 7Bs.?8 ,$s"ificación de Cos"os Cos"o de Transferencia Ter)(a!as . tra(s%er!as T#ta" C#st# Tra(s%er!# Cos"o del In2en"ario 'inal 7no"a 6 8 Ter)(a!as . (# tra(s%er!as C#st# !e "as +(!a!es e( Pr#ces# (a" 32 H17 7no"a (8 Matera"es Ma(# !e O&ra C#st#s I(!rect#s T#ta" C#st# Pr#ces# (a" To"al cos"o In2en"ario 'inal To"al cos"o $s"ificado 7no"a 8

Cos"o "o"al 7Bol42ares8

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No"a 6: E" (>e(tar# %(a" !e" !e$arta)e(t# se c#)$#(e !e "as +(!a!es ter)(a!as . (# tra(s%er!as . "as +(!a!es 0+e 0+e!ar#( e( $r#ces# !e e"a&#rac'(, !e&!# a 0+e "as +(!a!es a+(0+e est?( ter)(a!as e( c+a(t# a "#s $r#ces#s !e +( !e$arta)e(t#, (# re$rese(ta( +(a $r#!+cc'( ter)(a!a #s $#r "# ta(t# a (>e" !e c#st# !e&e( c#(ta&"9arse c#)# $r#!+ct# e( $r#ces#2 No"a (: Estas +(!a!es est4( se)e"a&#ra!as, $#r "# ta(t# e( e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara !eter)(ar s+ c#st#, !e&e( e8$resarse c#)# +(!a!es e0+>a"e(te, "# 0+e (!ca 0+e !e&e( ser !es1"#sa!as $#r e"e)e(t# !e" c#st# . ca!a e"e)e(t# se )+"t$"ca  $#r e" c#st# +(tar# ca"c+"a!# !+ra(te e" $er#!#2 No"a : E" t#ta" !e c#st# =+st%ca!# !e&e ser 1+a" a" t#ta" !e c#st#s a =+st%car !e" (%#r)e !e c#st#s c#(ta&"9a!#s2 6.. Asien"os Con"ables: E( +( sste)a !e c#st#s $#r $r#ces# c#(t(+#, "#s re1str#s c#(ta&"es se $+e!e( estr+ct+rar a tra>?s !e +( ase(t# res+)e( )e(s+a" $ara re1strar "#s c#st#s !e" )es e( ca!a !e$arta)e(t# . +( ase(t# res+)e( !e "as tra(s%ere(cas rea"9a!as e( e" )es2 L#s ase(t#s $ara e" !e$arta)e(t# !e se"ecc'( s#( "#s s1+e(tes:

1 I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 Se"ecc'( I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 Se"ecc'( I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 Se"ecc'( I(>e(tar# !e Matera"es . s+)(str#s N')(a $#r !str&+r @5

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C#st#s I(!rect#s A$"ca!#s D$t#2 Se"ecc'( 2 P Re1strar "#s c#st#s !e )atera"es, )a(# !e #&ra . c#st#s (!rect#s !e" )es $ara e" !e$arta)e(t# !e se"ecc'(

 72er no"a F8 I(>e(tar# Pr#!2 Pr#c2 C#st# Tra(s%er!# D$t#2 se"ecc'( @2@ I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 Se"ecc'( 52 I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 Se"ecc'( 2 I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 Se"ecc'( ;2@ P Re1strar "a tra(s%ere(ca !e 5 K1 a" !e$arta)e(t# !e E(ca$s+"a!# No"a F: E" c#st# !e&ta!# a "a c+e(ta !e tra(s%ere(ca est4 re$rese(ta!# $#r "as +(!a!es tra(s%er!as a" !e$arta)e(t# !e e(ca$s+"a!# )+"t$"ca!# $#r e" c#st# +(tar# ca"c+"a!# e( e" )es 352 K12  52 BsK127 L#s c#st#s acre!ta!#s a "as c+e(tas !e $r#ces#, se #&te(e( )+"t$"ca(!# "as +(!a!es tra(s%er!as $#r e" c#st# +(tar# ca"c+"a!# e( e" )es $ara ca!a e"e)e(t# !e" c#st# Matera"es 52 5  Ma(# !e O&ra 52    C#st#s I(!rect#s 52  @2  T#ta" c#st# tra(s%er!#

52 2 ;2@ @2@

IN'O*)E DE COSTO PA*A +N SE/+NDO DEPA*TA)ENTO O SI/+IENTES. L#s $as#s a(ter#res se a$"car#( $ara +( !e$arta)e(t# (ca", "#s !e$arta)e(t#s s+&s1+e(tes !e" $r#ces# ta)&?( !e&e( rea"9ar "#s )s)#s $as#s, "a !%ere(ca $r(c$a" e(tre +( !e$arta)e(t# (ca" . +( se1+(!# # tercer !e$arta)e(t# ra!ca e( 0+e

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!e$arta)e(t#s s+&sec+e(tes 3e(ca$s+"a!# . e(>asa!#7 >a( a )a(e=ar a!e)4s !e s+s  $r#$#s c#st#s, +( c#st# tra(s%er!# # rec&!# !e +( !e$arta)e(t# a(ter#r, . "as +(!a!es c#( "as 0+e (ca s+ "a&#r $r#!+ct>a s#( "as +(!a!es ter)(a!as . tra(s%er!as !e" !e$arta)e(t# a(ter#r  A c#(t(+ac'( se !esarr#""a( ca!a +(# !e "#s $as#s cta!#s $ara e" !e$arta)e(t# !e e(ca$s+"a!# . e(>asa!#2

DEPA*TA)ENTO ENCAPS+LADO: Paso 1. Infor%e de Can"idad IN'O*)E DE CANTIDAD E(ca$s+"a!# 3c4$s+"as7

PA*TE 1 +nidades a ,$s"ificar

@@

U(!a!es I(ca!as 3rec&!as !e" !e$arta)e(t#2 a(ter#r7 To"al a ,$s"ificar: 7no"a 8 PA*TE  ,$s"ificación de +nidades Ter)(a!as . Tra(s%er!as 7no"a <8 Ter)(a!as . (# tra(s%er!as Pr#ces# (a" To"al $nidades ,$s"ificadas

522 1.!!!.!!! 2  @2 1.!!!.!!!

No"a : E" !e$arta)e(t# !e e(ca$s+"a!# rec&' 52 K1s2 !e" !e$arta)e(t# !e se"ecc'(, $er# e" $r#!+ct# $r#cesa!# $ara e(ca$s+"a!# est4 re$rese(ta!# $#r c4$s+"as,  $#r "# ta(t# se !e&e( tra(s%#r)ar "#s H"#1ra)#s rec&!#s a s+ e0+>a"e(te e( c4$s+"as, !e ac+er!# a "a s1+e(te (%#r)ac'(2, 5 c4$s+"a e0+>a"es a 5 1ra)#s2 52 K12 5 1ra)#s  522 1ra)#s 522 1ra)#s  5 1ra)#s  522 c4$s+"as

No"a <: E" !e$arta)e(t# !e e(ca$s+"a!# e(>ía 2 c4$s+"as a" !e$arta)e(t# !e e(>asa!#, re$rese(ta(!# estas 2 c4$s+"as "as +(!a!es (ca!as $ara e" !e$arta)e(t# !e e(>asa!#2 Paso . Prod$cción E#$i2alen"e:  N# a"e(te $ara +( !e$arta)e(t# (ca" 3se"ecc'(7 . se1+(!# !e$arta)e(t# 3e(ca$s+"a!#7, rec#r!e)#s 0+e este c4"c+"# re"ac#(a "as +(!a!es ter)(a!as . "as +(!a!es e( $r#ces#, . se +t"9a c#)# !e(#)(a!#r $ara e" c4"c+"# !e" c#st# +(tar#2 La $r#!+cc'( e0+>a"e(te $ara e" !e$arta)e(t# !e E(ca$s+"a!# es "a s1+e(te:

Depar"a%en"o de Encaps$lado Ele%en"o del Cos"o )a"eriales )O ; CI +nidades: 7c@ps$las8 Ter)(a!as . tra(s%er!as 2 2 Ter)(a!as . (# tra(s%er!as   Pr#ces# (a" 7no"a 8 52 2 T#ta" !.!!! 1<.!!! No"a : Este !e$arta)e(t# $#see se1F( e" (%#r)e !e ca(t!a! @2 c4$s+"as e(  $r#ces# a "as c+a"es se "es ertr"a e(  $r#!+ct# ter)(a!# 3@2    52 c4$s+"as72 Para "#s e"e)e(t# )a(# !e #&ra . c#st#s (!rect#s, e" 1ra!# !e ter)(ac'( !e "as +(!a!es e( $r#ces# es !e +(  3@2    2 c4$s+"as7 @;

Paso 6: Infor%e de cos"os a con"abili=ar E" (%#r)e !e c#st#s a c#(ta&"9ar, $ara +( se1+(!# !e$arta)e(t# se !%ere(ca !e" (%#r)e !e c#st#s a c#(ta&"9ar !e +( !e$arta)e(t# (ca", e( 0+e ?ste !e&e re1strar "#s c#st#s rec&!#s !e" !e$arta)e(t# a(ter#r , )4s s+s c#st#s $r#$#s, re$rese(ta!#s $#r "#s c#st#s a1re1a!#s a "as +(!a!es rec&!as $ara $#!er c#(t(+ar e" $r#ces# $r#!+ct>#2 IN'O*)E DE COSTOS A CONTABILIA*  Depar"a%en"o de Encaps$lado Cos"os a ,$s"ificar Bol42ares Cos"os recibidos Dp"o. Selección (.!!0!! Cos"os areados en el %es: Matera"es 2, Ma(# !e O&ra @62, C#st#s I(!rect#s 5;@2, To"al cos"os del %es: <(F.!!!0!! To"al cos"os a $s"ificar:

1.!.!!0!!

E" !e$arta)e(t# e(ca$s+"a!# rec&' !e se"ecc'( 522 !e c4$s+"as c#( +( c#st# t#ta" !e Bs2 @2@ 3!at# re%"e=a!# e( e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara e" !e$arta)e(t# !e se"ecc'(7, e" !e$arta)e(t# e(ca$s+"a!# t+># 0+e a1re1ar c#st#s !e )atera"es, )a(# !e #&ra . c#st#s (!rect#s !e Bs2 62, $ara $r#cesar "as +(!a!es rec&!as2 Es )$#rta(te ac#tar 0+e t#!as "as +(!a!es 0+e se rec&e( !e" !e$arta)e(t# !e se"ecc'(

est4( ter)(a!as e( +( 5 e( t#!#s s+s e"e)e(t#s c#( res$ect# a"

!e$arta)e(t# !e se"ecc'( . se >a( a c#(tr#"ar a tra>?s !e +(a c+e(ta !e(#)(a!a I(>e(tar# !e Pr#!+ct#s e( Pr#ces#s, c#st#s tra(s%er!#s, De$arta)e(t# a(ter#r2

Paso (: C@lc$lo de los cos"os $ni"arios: E" c4"c+"# !e "#s c#st#s +(tar#s e( +( se1+(!# !e$arta)e(t# se !eter)(a e( %#r)a 1+a" a "a +t"9a!a e( e" !e$arta)e(t# (ca",

(# #&sta(te "#s !e$arta)e(t#s

!st(t#s a" $r)er !e$arta)e(t# !e&e( c#(tr#"ar $#r se$ara!# "#s c#st#s tra(s%er!#s !e "#s !e$arta)e(t#s a(ter#res, $#r "# ta(t# a!e)as !e" c4"c+"# !e" c#st# +(tar# !e ca!a e"e)e(t# !e c#st#, !e&e ca"c+"ar e" c#st# +(tar# rec&!# !e" !e$arta)e(t# a(ter#r, es

@

!ecr 0+e $r4ctca)e(te se c#(tr#"a( # )a(e=a( c+atr# 37 c+e(tas # e"e)e(t#s !e" c#st#: C#st#s rec&!#s, )atera"es, )a(# !e #&ra . c#st#s (!rect#s2 Es $recs# ac"arar, ta" c#)# se se*a"# a(ter#r)e(te 0+e "a c+e(ta C#st#s tra(s%er!#s c#(tr#"a "as +(!a!es rec&!as !e" !e$arta)e(t# a(ter#r a "as c+a"es se "es ca"c+"a e" c#st# +(tar# !>!e(!# e" t#ta" !e c#st#s rec&!#s e(tre t#!as "as +(!a!es rec&!as, 0+e e0+>a"e( a" 5 $ara t#!#s "#s e"e)e(t#s !e" c#st#2 A c#(t(+ac'( se $r#ce!e a" c4"c+"# !e "#s c#st#s +(tar#s $ara e" !e$arta)e(t# !e E(ca$s+"a!#, +t"9a(!# $ara e""# "a (%#r)ac'( !e" (%#r)e !e $r#!+cc'( e0+>a"e(te . !e" (%#r)e !e c#st#s a c#(ta&"9ar:

Cos"o +ni"ario > Cos"os areados ? prod$cción e#$i2alen"e Ele%en"o Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al

C@lc$lo del cos"o $ni"ario para el depar"a%en"o de Encaps$lado: Cos"os Areados +nidades Cos"o +ni"ario 7Bol42ares8 E#$i2alen"es 7Bs. por c@ps$la8 7c@ps$las8 2, 2 , @62, 2 ,; 5;@2, 2 ,5 !0

Cos"o +ni"ario recibido: Cos"os recibidos depar"a%en"o an"erior? "o"al $nidades recibidas Ele%en"o T#ta" c#st# rec&!#

Cos"os *ecibidos 7Bol42ares8 @2@,

+nidades *ecibidas 7c@ps$las8 522

Cos"o +ni"ario 7Bs. por c@ps$la8 ,@@

To"al cos"o $ni"ario Encaps$lado 7bol42ares por c@ps$la8 S$%a"oria:

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C#)# se $+e!e #&ser>ar $ara e" c4"c+"# !e" c#st# +(tar# tra(s%er!# !e se"ecc'( (# es (ecesar# +( ca"c+"# $#r se$ara!# $#r0+e t#!as "as +(!a!es 0+e se rec&e( e( e(ca$s+"a!# est4( a" 5 c#( res$ect# a" !e$arta)e(t# !e se"ecc'(, $#r "# ta(t# e" t#ta" c#st# rec&!# se !>!e e(tre e" t#ta" !e +(!a!es rec&!as2

Paso : Infor%e de cos"os con"abili=ados: Este (%#r)e (c"+.e "#s )s)#s e"e)e(t#s +t"9a!#s $ara e" (%#r)e !e c#st#s c#(ta&"9a!#s !e +( !e$arta)e(t# (ca", "a F(ca !%ere(ca es 0+e a" re%"e=ar e" c#st# !e" (>e(tar# %(a"
@

c#( "as c+atr# c+e(tas !e c#(tr#" !e c#st#2 A c#(t(+ac'( se $rese(ta e" (%#r)e !e c#st# c#(ta&"9a!#s $ara "a e)$resa e=e)$"# 0+e se est4 +t"9a(!#2 IN'O*)E DE COSTOS CONTABILIADOS DEPA*TA)ENTO DE ENCAPS+LADO +nidades Cos"o?$ni" 7c@ps$las8 7Bs.?c@ps$la8 ,+STI'ICACION DE COSTOS: Cos"o de Transferencia Ter)(a!as . tra(s%er!as a e(>asa!# 2 5,5@ T#ta" C#st# Tra(s%er!# Cos"o del In2en"ario 'inal Ter)(a!as . (# tra(s%er!as  5,5@ C#st# !e "as +(!a!es e( Pr#ces# (a" 3@2 c4$s+"as7 7no"a 1!8 Matera"es 52 , Ma(# !e O&ra 2 ,; C#st#s I(!rect#s 2 ,5 C#st# !e$arta)e(t#s a(ter#res @2 ,@@ T#ta" C#st# Pr#ces# (a" To"al cos"o In2en"ario 'inal To"al cos"o $s"ificado

Cos"o "o"al 7Bol42ares8 2;6, .6F!0!!  2, @2, 5@2, 2, 16.<(!0!! 16.<(!0!! 1.!.!!0!!

No"a 1!: Las @2 +(!a!es 0+e est4( e( $r#ces# se !e&e( e8$resar e( s+ e0+>a"e(te !e +(!a!es ter)(a!as ta" c#)# a$arece e( e" (%#r)e $ara e" c4"c+"# !e $r#!+cc'( e0+>a"e(te, . ca"c+"ar +( c#st# +(tar# $#r e"e)e(t# !e" c#st# "as +(!a!es e( $r#ces# se "es !e&e a!c#(ar e" c#st# 0+e trae( !e !e$arta)e(t#s a(ter#res, e( c+a(t# a" !e$arta)e(t# a(ter#r e""as est4( a" 5 ter)(a!as, e( t#!#s "#s cas#s, $#r "# ta(t# e( este e=e)$"# te(e)#s 0+e e0+>a"e( a @2 c4$s+"as2 P#r #tra $arte #&s?r>ese 0+e "e t#ta" !e c#st#s =+st%ca!#s !e&e c#(c!r c#( e" t#ta" !e c#st#s a =+st%car !e" (%#r)e !e c#st#s a c#(ta&"9ar, )#stra!# e( e" $as# ;2

Paso F: Asien"os con"ables: C#(t(+a(!# c#( "#s re1str#s e( e" !ar#, $ara e" !e$arta)e(t# !e e(ca$s+"a!#, se te(e( "#s s1+e(tes ase(t#s: 6 I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 E(ca$s+"a!# 2 I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 E(ca$s+"a!# @62 I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 E(ca$s+"a!# 5;@2 I(>e(tar# !e Matera"es . s+)(str#s 2 N')(a $#r !str&+r @62 C#st#s I(!rect#s A$"ca!#s D$t#2 Se"ecc'( 5;@2 P Re1strar "#s c#st#s !e )atera"es, )a(# !e #&ra . c#st#s (!rect#s !e" )es $ara e" !e$arta)e(t# !e e(ca$s+"a!# ( I(>e(tar# Pr#!2 Pr#c2 C#st# Tra(s%er!# D$t#2 E(ca$s+"a!# 2;6 @6

I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 E(ca$s+"a!# 2 I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 E(ca$s+"a!# @2 I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 E(ca$s+"a!# 5@2 I(>e(tar# Pr#!2 Pr#c2 C#st# Tra(s%er!# se"ecc'( 52;6 P Re1strar "a tra(s%ere(ca !e 2 c4$s+"as a" !e$arta)e(t# !e E(>asa!# A c#(t(+ac'( se $r#ce!e a estr+ct+rar "#s c(c# $as#s $ara e" !e$arta)e(t# !e e(>asa!#, e( e" c+a" se #)tr4( !eta""es, !e&!# a 0+e e( este !e$arta)e(t# se tra&a=a e( %#r)a !?(tca a" !e$arta)e(t# !e e(ca$s+"a!

DEPA*TA)ENTO DE EN-ASADO Paso 1. Infor%e de Can"idad IN'O*)E DE CANTIDAD E(>asa!# 3%rasc#s7

PA*TE 1 +nidades a ,$s"ificar U(!a!es I(ca!as 3rec&!as !e" !e$arta)e(t#2 a(ter#r7 To"al a ,$s"ificar: 7no"a 118 PA*TE  ,$s"ificación de +nidades Ter)(a!as . Tra(s%er!as 7no"a 18 Ter)(a!as . (# tra(s%er!as Pr#ces# (a" To"al $nidades ,$s"ificadas

2 (!.!!! ;2  52 (!.!!!

No"a 11: E" !e$arta)e(t# !e e(>asa!# rec&' 2 c4$s+"as !e" !e$arta)e(t# !e e(ca$s+"a!#, $er# e" $r#!+ct# ter)(a!# $ara ?ste !e$arta)e(t# est4 re$rese(ta!# $#r  %rasc#s !e c4$s+"as, a"e(te e( %rasc#s !e c4$s+"as, !e ac+er!# a "a s1+e(te (%#r)ac'(: 5 %rasc# !e c4$s+"as c#(te(e @ c4$s+"as2 2 c4$s+"as  @ c4$s+"as $#r %rasc#s  2 %rasc#s No"a 1: E" !e$arta)e(t# !e e(>asa!# e(>ía ;2 %rasc#s !e c4$s+"as a" A")ac?( !e  $r#!+ct#s ter)(a!#s, re$rese(ta(!# est#s ;2 %rasc#s !e c4$s+"as "as +(!a!es ter)(a!as, es !ecr 0+e e(>asa!# es F"t)# !e$arta)e(t# $ara este $r#ces# $r#!+ct>#, 0+e( tra(s%ere s+ $r#!+cc'( a" A")ac?( !e $r#!+ct#s ter)(a!#s2 Paso . Prod$cción E#$i2alen"e: La $r#!+cc'( e0+>a"e(te $ara e" !e$arta)e(t# !e E(>asa!# es "a s1+e(te Depar"a%en"o de En2asado Ele%en"o del Cos"o +nidades: 7 frascos de c@ps$las8 )a"eriales )O ; CI Ter)(a!as . tra(s%er!as ;2 ;2 Ter)(a!as . (# tra(s%er!as   Pr#ces# (a" 7No"a 168 2 2 6.!!! 6<.!!! T#ta"

@

  No"a 16: La (>ers'( rea"9a!a e( )atera"es e( "as +(!a!es 0+e se e(c+e(tra( e(  $r#ces#, $ara este !e$arta)e(t# es !e  352    2 %rasc#s !e c4$s+"as7  $ara "#s e"e)e(t#s )a(# !e #&ra . c#st#s (!rect#s, e" 1ra!# !e ter)(ac'( !e "as +(!a!es e( $r#ces# es !e +(  352    2 %rasc#s !e c4$s+"as7 Paso 6: Infor%e de cos"os a con"abili=ar IN'O*)E DE COSTOS A CONTABILIA*  Depar"a%en"o de En2asado Cos"os a ,$s"ificar Cos"os recibidos Dp"o. Encaps$lado Cos"os areados en el %es: Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al cos"os del %es:

Bol42ares .6F! 5@2 2 @2@ 16.!<

To"al cos"os a $s"ificar:

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E" !e$arta)e(t# e(>asa!# rec&' !e e(ca$s+"a!# 2 c4$s+"as c#( +( c#st# t#ta" !e Bs2 2;6 3!at# re%"e=a!# e( e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara e" !e$arta)e(t# !e e(>asa!#7, e" !e$arta)e(t# e(>asa!# t+># 0+e a1re1ar c#st#s !e )atera"es, )a(# !e #&ra . c#st#s (!rect#s !e Bs2 @5;2, $ara $r#cesar "as +(!a!es rec&!as2 C#)# se se*a"# a(ter#r)e(te, es )$#rta(te ac#tar 0+e t#!as "as +(!a!es 0+e se rec&e( !e "#s !e$arta)e(t#s a(ter#res,3e( este cas# e(ca$s+"a!#7 est4( ter)(a!as a +( 5 e( t#!#s s+s e"e)e(t#s2

Paso (: C@lc$lo de los cos"os $ni"arios: Cos"o +ni"ario > Cos"os areados ? prod$cción e#$i2alen"e Ele%en"o Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al

C@lc$lo del cos"o $ni"ario para el depar"a%en"o de En2asado: Cos"os Areados +nidades E#$i2alen"es Cos"o +ni"ario 7Bol42ares8 7 frascos de c@ps$las8 7Bs. por frascos8 5@2, ;2 ;, 2, ;2 52 @2@, ;2 256 .1F

Cos"o +ni"ario recibido: Cos"os recibidos depar"a%en"o an"erior? "o"al $nidades recibidas Ele%en"o T#ta" c#st# rec&!#

Cos"os *ecibidos 7Bol42ares8 2;6

+nidades *ecibidas 7frascos de c@ps$las8 2

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Cos"o +ni"ario 7Bs. por c@ps$la8 @;,

To"al cos"o $ni"ario Encaps$lado 7bol42ares por c@ps$la8 S$%a"oria:

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Paso : Infor%e de cos"os con"abili=ados: IN'O*)E DE COSTOS CONTABILIADOS DEPA*TA)ENTO DE EN-ASADO +nidades Cos"o?$ni" 7frascos8 7Bs.?frasco8 ,+STI'ICACION DE COSTOS: Cos"o de Transferencia Ter)(a!as . tra(s%er!as a e(>asa!# ;2 @, T#ta" C#st# Tra(s%er!# Cos"o del In2en"ario 'inal Ter)(a!as . (# tra(s%er!as  @, C#st# !e "as +(!a!es e( Pr#ces# (a" 352 %rasc#s7 7no"a 1(8 Matera"es 2 ;, Ma(# !e O&ra 2 5, C#st#s I(!rect#s 2 ,56 C#st# !e$arta)e(t#s a(ter#res 52 @;, T#ta" C#st# Pr#ces# (a" To"al cos"o In2en"ario 'inal To"al cos"o $s"ificado

Cos"o "o"al 7Bol42ares8 52, <1.!!!0!!  @2, 5@2, 2@, @;2, <.!F<0!! <.!F<0!! 1.16.!F<0!!

NOTA 1(: Las 52 +(!a!es 0+e est4( e( $r#ces# se !e&e( e8$resar e( s+ e0+>a"e(te !e +(!a!es ter)(a!as ta" c#)# a$arece e( e" (%#r)e $ara e" c4"c+"# !e $r#!+cc'( e0+>a"e(te, . ca"c+"ar +( c#st# +(tar# $#r e"e)e(t# !e" c#st# se "es !e&e a!c#(ar e" c#st# 0+e trae( !e" !e$arta)e(t#s !e e(ca$s+"a!#2 Paso F: Asien"os con"ables:  I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 E(>asa!# 5@2 I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 E(>asa!# 2 I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 E(>asa!# @2@ I(>e(tar# !e Matera"es . s+)(str#s 5@2 N')(a $#r !str&+r 2 C#st#s I(!rect#s A$"ca!#s D$t#2 Se"ecc'( @2@ P Re1strar "#s c#st#s !e )atera"es, )a(# !e #&ra . c#st#s (!rect#s !e" )es $ara e" !e$arta)e(t# !e e(>asa!#2 F 7no"a 18 I(>e(tar# Pr#!+ct#s Ter)(a!#s 52 I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 E(>asa!# 52 I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 E(>asa!# 2 I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 E(>asa!# @52 I(>e(tar# Pr#!2 Pr#c2 C#st# Tra(s%er!# e(>asa!# 52@ P Re1strar "a tra(s%ere(ca !e ;2 %rasc#s a" A")ac?( !e $r#!+ct#s ter)(a!#s @

NOTA 1: Para rea"9ar e" car1# a "a c+e(ta !e A")ac?( !e $r#!+ct#s ter)(a!#s se )+"t$"ca( "as +(!a!es tra(s%er!as $#r e" c#st# +(tar# t#ta" 3;2  @,7 $ara e" a&#(# a "as c+e(tas !e I(>e(tar# !e $r#!+ct#s e( $r#ces#s, se )+"t$"ca "as +(!a!es tra(s%er!as $#r e" c#st# +(tar# c#rres$#(!e(te a ca!a e"e)e(t#2 (.Tra"a%ien"o de los in2en"arios iniciales de prod$cción en proceso0 en los diferen"es depar"a%en"os 7%G"odo pro%edio ponderado8. L#s $as#s e8$"ca!#s se !esarr#""ar#( $arte(!# !e" e(tar#s !e $r#!+ct#s e( $r#ces# # esta&a e( s+ $r)er )es !e act>!a! # 0+e "a e)$resa, es !ecr 0+e (# te(ía (>e(tar# !e $r#!+ct#s e( $r#ces#s, $er# a $artr !e" se1+(!# )es !e act>!a! e" (>e(tar# %(a" !e $r#!+ct#s e( $r#ces#s 0+e >e(e !e"  $r)er )es, $asar4 a ser s+ (>e(tar# (ca" !e $r#!+ct#s e( $r#ces# $ara e" )es s1+e(te2 E( este se1+(!# )es "a e)$resa te(!r4 0+e ter)(ar "as +(!a!es 0+e >e(e( !e" )es a(ter#r . %a&rcar "as (+e>as +(!a!es 0+e (ce e( ese $er#!# est# 0+ere !ecr  0+e "#s !e$arta)e(t#s te(e( 0+e )a(e=ar c#st#s !e" )es a(ter#r . c#st#s !e" )es act+a"2 La $re1+(ta a rea"9ar es Q+? trata)e(t# se "e !e&e( !ar a "#s c#st#s !e" )es a(ter#r . a "#s !e" )es act+a"2 Para !ar re$+estas a esta $re1+(ta "#s a+t#res c#(s+"ta!#s c#(c!e( e( 0+e ?s !e" )?t#!# $r#)e!# $#(!era!#, +t"9a(!# $ara e""# e" )s)# e=e)$"# 0+e se >e(e tra&a=a(!#2 Para e" sste)a !e c#ste# $#r $r#ces# a tra>?s !e" )?t#!# $r#)e!# $#(!era!#, a "#s c#st#s !e "as +(!a!es 0+e 0+e!ar#( e( $r#ces# e( e" )es a(ter#r, se "e a1re1a( a "#s c#st#s ca+sa!#s e( e" )es # $er#!# act+a", . este t#ta" se !>!e e(tre "a $r#!+cc'( e0+>a"e(te, #&te(e(!# !e esta )a(era +( c#st# +(tar# e0+>a"e(te $r#)e!#2 N# se !%ere(ca, e( ((1+(a c+e(ta !e c#(tr#", e(tre c#st#s !e" )es act+a" . !e" )es a(ter#r, se tra&a=a c#( +( c#st# F(c#, 0+e re$rese(ta +( c#st# $r#)e!#2 E( "# 0+e res$ecta a "#s $r#ce!)e(t#s # )et#!#"#1ía a se1+r, (!st(ta)e(te 0+e se tra&a=e "#s (>e(tar#s )e!a(te )?t#!# PEPS # Pr#)e!# $#(!era!# se !e&e( c#(t(+ar c#( "#s c(c#s $as#s !eta""a!#s a(ter#r)e(te e( "a e)$resa e=e)$"# 3I(%#r)e !e ca(t!a!, $r#!+cc'( e0+>a"e(te, c#st#s a c#(ta&"9ar, c4"c+"# !e c#st#s +(tar#s .

;

c#st#s c#(ta&"9a!#s7, "a !%ere(ca &4sca ra!ca e( e" $as# !e" c4"c+"# !e" c#st# +(tar# 0+e e( e" cas# !e" )?t#!# $r#)e!# $#(!era!# !e&e $r#)e!arse . ta)&?( e" (%#r)e !e ca(t!a! re%"e=ar4 "as +(!a!es e( I(>e(tar# I(ca" 0+e >e(e( !e" )es a(ter#r2 A c#(t(+ac'( se $rese(ta( "as esta!ístcas $ara "a e)$resa e=e)$"# 0+e esta)#s tra&a=a(!#, c#rres$#(!e(te a" se1+(!# )es !e act>!a!, 0+e ser>r4( !e &ase $ara e8$"car "#s c(c#s $as#s .a c#)e(ta!#s, &a=# e" )?t#!# $r#)e!# $#(!era!#, ta(t# $ara +( !e$arta)e(t# (ca" c#)# $ara "#s s1+e(tes !e$arta)e(t#s2 E)P*ESA E,E)PLO Es"ad4s"icas correspondien"es al %es de 'ebrero?!( Selección Encaps$lado En2asado er&as, )(era"es . C4$s+"as !e 1e"at(a rasc#s, ta$as, >ta)(as a"1#!'( 3H"#1ra)#s7 3c4$s+"as7 3%rasc#s7 ESTAD5STICAS DE +NIDADES 52 Ter%inadas 3 no "ransferidas 7%es an"erior8 Proceso Inicial 2 @2 52 Iniciadas o p$es"as en prod$cción @2 5262 2 +nidades "er%inadas 3 Transferidas @@2 522 62 Ter%inadas 3 no "ransferidas.     26 2 52 +nidades en proceso ESTADISTICAS DE COSTOS Cos"os del in2en"ario Inicial C#st# rec&!# 2 @;2, Matera"es Bs2 62 2 @2, Ma(# !e O&ra Bs2 @2 @2 5@2, C#st#s I(!rect#s Bs2 552@ 5@2 2@, )a"eriales $sados:

Matera"es Ma(# !e O&ra C#st#s (!rect#s

Cos"os Areados d$ran"e el %es ac"$al @2 52562 Bs2 5@62; 662 Bs2 ;2 ;2

@2 5;25 25@

P*OCEDI)IENTO DE COSTO PO* P*O)EDIO PONDE*ADO0 CON IN-ENTA*IOS INICIALES Depar"a%en"o de Selección: Paso No. 1 Elaboración del Infor%e de can"idad IN'O*)E DE CANTIDAD Selección 79ilora%os8 PA*TE 1 +nidades a ,$s"ificar U(!a!es ter)(a!as . (# tra(s%er!as U(!a!es e( Pr#ces# I(ca" U(!a!es I(ca!as

52 2 @2

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To"al a ,$s"ificar: PA*TE  ,$s"ificación de +nidades Ter)(a!as . tra(s%er!as )es a(ter#r Ter)(a!as . Tra(s%er!as )es act+a" 7no"a 1F8 Ter)(a!as . (# tra(s%er!as Pr#ces# (a" To"al $nidades ,$s"ificadas

61.!!! 52 @52  26 61.!!!

NOTA 1F: L#s @@2 K12 re$rese(ta( "as +(!a!es 0+e se e(>ía( a" De$arta)e(t# !e e(ca$s+"a!#, c#( "as c+a"es (ca s+ $r#ces# $r#!+ct>#2 E" (%#r)e !e ca(t!a! e"a&#ra!# $ara e" !e$arta)e(t# !e se"ecc'(, c+)$"e c#( e"  $r(c$# !escrt# a(ter#r)e(te, es !ecr 0+e e" t#ta" !e +(!a!es a =+st%car !e&e ser 1+a" a" t#ta" !e +(!a!es =+st%ca!as2 La !%ere(ca c#( e" (%#r)e !e" )es a(ter#r $ara este !e$arta)e(t#, se !eta""a e( "a $r)era $arte !e" (%#r)e $#r0+e se !e&e( re%"e=ar "as +(!a!es 0+e >e(e( !e" )es a(ter#r, >er e( "a $41(a 56, e" (%#r)e !e ca(t!a! !e" !e$arta)e(t# !e se"ecc'(, 0+e )+estra e( "a $arte !e =+st%cac'( !e +(!a!es 0+e e(tar# !e $r#!+ct# e( $r#ces#, $#r0+e # a" a")ac?( !e $r#!+ct#s ter)(a!#s (# c#(stt+.e( +( $r#!+ct# c#)$"et# a" 5, e""a "# 0+e re"e=a( es 0+e est4( c#)$"etas e( c+a(t# a "#s $r#ces#s !e ese !e$arta)e(t#, $#r "# ta(t#, $#r "'1ca !e" $r#ces# $r#!+ct>#, !e&ería( ser "as  $r)eras e( tra(s%errse e( e" s1+e(te )es, .a 0+e c#)# se se*a"', a" %(a" !e" )es a(ter#r (# $+!er#( tra(s%errse $#r c+est#(es !e te)$# # !e c#rte c#(ta&"e $ar "a rea"9ac'( !e "#s (%#r)es2

Paso No.  C@lc$lo de la Prod$cción e#$i2alen"e: Para "a e)$resa e=e)$"#, e( e" !e$arta)e(t# !e se"ecc'(, "#s )atera"es se a1re1a( a" (c# !e "a act>!a! "# 0+e )$"ca 0+e t#!as "as +(!a!es ta(t# ter)(a!as c#)# e( $r#ces# .a te(e( (c#r$#ra!#s t#!#s "#s )atera"es 0+e re0+ere(, $#r "# ta(t# est4( 5 ter)(a!as e( c+a(t# a )atera"es e( "# 0+e res$ecta a )a(# !e #&ra . #tr#s c#st#s (!rect#s, "#s c#st#s se ca+sa( e( %#r)a +(%#r)e !+ra(te t#!# e" $r#ces#, "as

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+(!a!es e( $r#ces# te(e( +( 1ra!# !e ter)(ac'( !e"  e( c+a(t# a" c#st# !e c#(>ers'(2 La $r#!+cc'( e0+>a"e(te $ara e" !e$arta)e(t# !e se"ecc'( es "a s1+e(te: Depar"a%en"o de Selección Ele%en"o del Cos"o +nidades: 79ilora%os8 )a"eriales )O ; CI Ter)(a!as . tra(s%er!as !e" )es 7No"a 18 @52 @52 Ter)(a!as . (# tra(s%er!as   Pr#ces# (a" 26 2; 6!.!!! .!! T#ta"

NOTA 1: Para e" ca"c+"# !e "a $r#!+cc'( e0+>a"e(te s'"# se t#)a( "as +(!a!es ter)(a!as . tra(s%er!as 0+e a&s#r&er#( c#st#s !+ra(te e" )es 0+e se est4 a(a"9a(!#, es !ecr e" !e$arta)e(t# !e se"ecc'( esta e(>a(!# @@2 H12 a" !e$arta)e(t# !e e(ca$s+"a!# $er# !e(tr# !e "#s @@2 H1 se e(c+e(tra( 52 H12 0+e %+er#( ter)(a!#s e( e" $er#!# a(ter#r $er# (# %+er#( tra(s%er!#s, est#s 52 H12 (# re0+ere( c#st# a!c#(a" e( e" !e$arta)e(t# !e se"ecc'(, $#r "# ta(t# (# !e&e( (c"+rse $ara e" c4"c+"# !e" c#st# +(tar# !e" )es act+a", e""#s )a(te(e( e" c#st# +(tar# !e" $er#!# a(ter#r2  26 +(!a!es e( $r#ces#    2; Paso No. 6 Infor%e de cos"os a con"abili=ar C#)# se (!c' a(ter#r)e(te, e" (%#r)e !e c#st# a c#(ta&"9ar res+)e "#s c#st#s  $#r "#s c+a"es es res$#(sa&"e ca!a !e$arta)e(t#, c+a(!# se tra&a=a +( se1+(!# )es, e" (%#r)e !e&e re%"e=ar "#s c#st#s ca+sa!#s e( e" )es act+a" e( e" !e$arta)e(t#, $er# ta)&?( !e&e re"ac#(ar "#s c#st#s 0+e trae( ac+)+"a!#s "as +(!a!es 0+e >e(e( !e" )es a(ter#r, .a 0+e se !e&e( =+st%car t#!#s "#s c#st#s 0+e est4( &a=# res$#(sa&"!a! e( e" !e$arta)e(t#2 IN'O*)E DE COSTOS A CONTABILIA*  Depar"a%en"o de Selección +nidades Cos"o $ni"ario 79ilora%os8 7Bs.?98 Cos"os a ,$s"ificar Cos"os del In2en"ario Inicial U(!a!es ter)(a!as . (# tra(s%er!as +nidades en proceso inicial:   Matera"es Ma(# !e #&ra C#st#s (!rect#s !e %a&rcac'( T#ta" C#st# !e" (>e(tar# (ca" To"al cos"o del in2en"ario inicial Cos"os areados en el %es: Matera"es Ma(# !e O&ra

Cos"o "o"al Bol42ares

52

5,

52,

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5, , @,

2, 52, 2, ;2, 1.!!0!!

7No"a 1<8

@2, 5@62;,

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C#st#s I(!rect#s To"al cos"os del %es:

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To"al cos"os a $s"ificar:

7No"a 18

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NOTA 1<: E" t#ta" c#st# !e" (>e(tar# (ca" re$rese(ta "a s+)at#ra !e" c#st# !e "as +(!a!es 0+e se ter)(ar#( . (# se tra(s%rer#( e( e" $er#!# a(ter#r 3>a"#ra!as a" c#st# )es !e" )es a(ter#r 5 +(!a!es  5,7 )4s e" c#st# !e "as +(!a!es 0+e 0+e!ar#( e(  $r#ces# !e %a&rcac'( e( e" )es a(ter#r, ta)&?( >a"#ra!as a" c#st# !e ese )es, e8$resa!as !e ac+er!# a "a (>ers'( ese e( "a $41(a @ 0+e e" (>e(tar# %(a" 0+e a$arece e( e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara e" !e$arta)e(t# !e se"ecc'( e( e" )es a(ter#r, re$rese(ta e" (>e(tar# (ca" $ara e" se1+(!# )es !e este !e$arta)e(t#2

NOTA 1: E" c#st# t#ta" 0+e !e&e =+st%car e" !e$arta)e(t# !e se"ecc'( >e(e !e "a s+)a !e "#s c#st#s !e" (>e(tar# (ca" )4s "#s c#st#s ca+sa!#s !+ra(te e" )es 352@ 2572 Paso No. ( Cos"os $ni"arios E" c4"c+"# !e" c#st# +(tar# se1F( e" )?t#!# $r#)e!# $#(!era!#, se rea"9a s+)a(!# "#s c#st#s !e" $r#ces# (ca" )4s "#s c#st#s ca+sa!#s !+ra(te e" )es, !>!!#s e(tre "a $r#!+cc'( e0+>a"e(te2 Rec#r!e)#s 0+e "#s !at#s $ara e" c4"c+"# !e" c#st# +(tar# se e(c+e(tra( e( e" (%#r)e !e c#st#s a c#(ta&"9ar . e( e" (%#r)e !e  $r#!+cc'( e0+>a"e(te2 C#st#s !e" Pr#ces# (ca"  C#st#s a1re1a!#s e( e" )es Pr#!+cc'( e0+>a"e(te

Ele%en"o Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al

C@lc$lo del cos"o $ni"ario para el depar"a%en"o de selección: Cos"os de las Cos"os +nidades Cos"o +ni"ario $nidades en areados en el E#$i2alen"es 7Bs. por .8 proceso inicial %es 7 9ilora%os 8 2, @2, ;2 55,; 52, 5@62;, @2 2 2, ;2, @2 ;,@ !0!!

Paso No.  Infor%e de Cos"os con"abili=ados E" c#st# !str&+!# se1F( este (%#r)e !e&e ser 1+a" a" t#ta" !e c#st#s !e" (%#r)e !e c#st#s a c#(ta&"9ar2 C#(t(+a(!# c#( e" e=e)$"#, e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara e" !e$arta)e(t# !e se"ecc'( es e" s1+e(te: ;

IN'O*)E DE COSTOS CONTABILIADOS DEPA*TA)ENTO DE SELECCION +nidades Cos"o?$ni" 79ilora%os8 7Bs.?.8 ,$s"ificación de cos"os: Cos"o de Transferencia Ter)(a!as )es a(ter#r . tra(s%er!as Ter)(a!as . tra(s%er!as )es act+a" T#ta" C#st# Tra(s%er!# Cos"o del In2en"ario 'inal Ter)(a!as . (# tra(s%er!as C#st# !e "as +(!a!es e( Pr#ces# (a" 32 H127 7no"a !8 Matera"es Ma(# !e O&ra C#st#s I(!rect#s T#ta" C#st# Pr#ces# (a" To"al cos"o In2en"ario 'inal To"al cos"o $s"ificado

52 @52  26 2; 2;

Cos"o "o"al 7Bol42ares8

5, @,

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NOTA !: Estas +(!a!es est4( se)e"a&#ra!as, $#r "# ta(t# e( e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara !eter)(ar s+ c#st#, !e&e( e8$resarse c#)# +(!a!es e0+>a"e(tes, "# 0+e (!ca 0+e !e&e( ser !es1"#sa!as $#r e"e)e(t# !e" c#st# . ca!a e"e)e(t# se )+"t$"ca $#r e" c#st# +(tar# $r#)e!# ca"c+"a!# !+ra(te e" $er#!#2 Paso No. F Asien"os Con"ables:  I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 Se"ecc'( @2 I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 Se"ecc'( 5@62; I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 Se"ecc'( ;2 I(>e(tar# !e Matera"es . s+)(str#s @2 N')(a $#r !str&+r 5@62; C#st#s I(!rect#s A$"ca!#s D$t#2 Se"ecc'( ;2 P Re1strar "#s c#st#s !e )atera"es, )a(# !e #&ra . c#st#s (!rect#s !e" )es $ara e" !e$arta)e(t# !e se"ecc'(2

< 72er no"a 18 I(>e(tar# Pr#!2 Pr#c2 C#st# Tra(s%er!# D$t#2 se"ecc'( 2 I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 Se"ecc'( @52@ I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 Se"ecc'( 5@@2 I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 Se"ecc'( 52@ P Re1strar "a tra(s%ere(ca !e @ K1s2 a" !e$arta)e(t# !e E(ca$s+"a!# NOTA 1: O&s?r>ese 0+e se tra(s%rer#( @@2 H1s2 !e "#s c+a"es 52 H1s2 3Ter)(a!as . (# tra(s%er!as7 c#( c#st#s !e" $erí#!# a(ter#r . @52 H1s2 a "#s c#st#s act+a"es !e" )es2 E" !?&t# c#rres$#(!e a 52 H1s2  5, Bs2H1 )4s @52 H1s2  @ Bs2H1, ;

E" cr?!t# se #&te(e !e "a s1+e(te )a(era: Ele%en"o Matera"es Ma(# !e #&ra C#st#s (!rect#s T#ta"

Cos"o de 1.!!! . Cos"o de 1.(!! 2 Ca(t!a! Bs2 T#ta" Bs2 Ca(t!a! Bs2 K1 T#ta" 3K17 K1 357 3K17 Bs2 3@7 52 5, 52 @52 55,; @52@ 52 , 2 @52 , 552 52 @, @2 @52 ;,@ 62 1.
(<.!!!

To"al Bol42ares 1 @52@ 5@@2 52@ ((.
DEPA*TA)ENTO DE ENCAPS+LDADO: Paso No. 1 Elaboración del Infor%e de can"idad IN'O*)E DE CANTIDAD Encaps$lado 7c@ps$las8 PA*TE 1 +nidades a ,$s"ificar U(!a!es ter)(a!as . (# tra(s%er!as U(!a!es e( Pr#ces# I(ca" U(!a!es I(ca!as # rec&!as e( e" )es 7no"a 8  To"al a ,$s"ificar: PA*TE  ,$s"ificación de +nidades Ter)(a!as . tra(s%er!as )es a(ter#r Ter)(a!as . Tra(s%er!as )es act+a" 7no"a 68 Ter)(a!as . (# tra(s%er!as Pr#ces# (a" To"al $nidades ,$s"ificadas

 @2 5262 1.
NOTA : E" !e$arta)e(t# !e se"ecc'( e(>' @@2 H12 a e(ca$s+"a!#, "#s c+a"es se te(e( 0+e c#(>ertr a s+ e0+>a"e(te e( c4$s+"as, c#(s!era(!# 0+e ca!a c4$s+"a +t"9a 5 1ra)#s !e $#"># $#">ta)í(c#2 5 1ra)#s e0+>a"e( a 25 H12 , "# 0+e s1(%ca 0+e re$rese(ta( 5262 3@@2 K12  ,57 c4$s+"as NOTA 6:522 c4$s+"as Ter)(as . tra(s%er!as c#(stt+.e( "as +(!a!es c#( "as 0+e >a a (car e" !e$arta)e(t# s1+e(te 3e(>asa!#7 Paso No.  C@lc$lo de la Prod$cción e#$i2alen"e: Para "a e)$resa e=e)$"#, e( e" !e$arta)e(t# !e e(ca$s+"a!# "#s )atera"es se a1re1a( e( !%ere(tes eta$as !e" $r#ces#, "as +(!a!es e( $r#ces# te(e( (>ert!# e" 6  !e" )atera"es e( c+a(t# a )a(# !e #&ra . c#st#s (!rect#s, "#s c#st#s se ca+sa( e(

;6

%#r)a +(%#r)e !+ra(te t#!# e" $r#ces#, "as +(!a!es e( $r#ces# te(e( +( 1ra!# !e ter)(ac'( !e"  e( c+a(t# a" c#st# !e c#(>ers'(2 La $r#!+cc'( e0+>a"e(te $ara e" !e$arta)e(t# !e E(ca$s+"a!# es "a s1+e(te: Depar"a%en"o de Encaps$lado Ele%en"o del Cos"o +nidades: 7c@ps$las8 )a"eriales )O ; CI Ter)(a!as . tra(s%er!as !e" )es 522 522 Ter)(a!as . (# tra(s%er!as   Pr#ces# (a" 7No"a (8 @2 @2 1.F(!.!!! 1.F!!.!!! T#ta"

NOTA (: 2 +(!a!es e( $r#ces#  6  @2 +(!a!es $ara )atera"es . 2 +(!a!es e( $r#ces#    @2 $ara e" c#st# !e c#(>ers'(2 Paso No. 6 Infor%e de cos"os a con"abili=ar C#)# se (!c' a(ter#r)e(te, e" (%#r)e !e c#st# a c#(ta&"9ar res+)e "#s c#st#s  $#r "#s c+a"es es res$#(sa&"e ca!a !e$arta)e(t#, c+a(!# se tra&a=a +( se1+(!# )es, e" (%#r)e !e&e re%"e=ar "#s c#st#s ca+sa!#s e( e" )es act+a" e( e" !e$arta)e(t#, $er# ta)&?( !e&e re"ac#(ar "#s c#st#s 0+e trae( ac+)+"a!#s "as +(!a!es 0+e >e(e( !e" )es a(ter#r2 La !%ere(ca c#( +( !e$arta)e(t# (ca", ra!ca e( 0+e +( se1+(!# !e$arta)e(t# ta)&?( es res$#(sa&"e !e "#s c#st#s rec&!#s !e" !e$arta)e(t# a(ter#r .  $#r "# ta(t#, a)&#s c#st#s !e&e( ser re%"e=a!#s e( e" (%#r)e !e c#st#s a c#(ta&"9ar2 IN'O*)E DE COSTOS A CONTABILIA*  Depar"a%en"o de Encaps$lado +nidades Cos"o $ni"ario 7c@ps$las8 7Bs.?c@ps$la8 Cos"os a ,$s"ificar: Cos"os del In2en"ario Inicial U(!a!es ter)(a!as . (# tra(s%er!as +nidades en proceso inicial:  @2 c4$s2 Matera"es Ma(# !e #&ra C#st#s (!rect#s !e %a&rcac'( C#st#s !e$arta)e(t#s a(ter#res 3(#ta @7 T#ta" C#st# !e" (>e(tar# (ca" To"al cos"o del in2en"ario inicial Cos"os areados en el %es: Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al cos"os areados en el %es: C#st# rec&!# !e$arta)e(t#s a(ter#res To"al cos"os a $s"ificar:



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52 2 2 @2

2 ,; ,5 ,@@

7No"a F8

;

Cos"o "o"al Bol42ares  2, @2, 5@2, 2, 5;2, 16.<(!0!! 52562, 662, ;2, 1.<<.!!!0!! 2, .F.F(!0!!

NOTA : T#!as "as +(!a!es 0+e se e(c+e(tre( e( e" !e$arta)e(t# !e e(ca$s+"a!#,  $r#>e(e( !e" !e$arta)e(t# !e se"ecc'(, $#r "# ta(t# te(e 0+e re%"e=arse e" c#st# 0+e estas +(!a!es trae( !e" !e$arta)e(t# a(ter#r2 Es )$#rta(te rec#r!ar # (sstr 0+e t#!a +(!a! 0+e se e(c+e(tre e( +( se1+(!# !e$arta)e(t# es $#r0+e esta t#ta")e(te ter)(a!a c#( re"ac'( a" $r)er !e$arta)e(t#, es $#r e""# 0+e e( este e=e)$"# se t#)a( "as @2 c4$s+"as )+"t$"ca!as $#r e" c#st# +(tar# tra(s%er!# !e se"ecc'(2 Dc<#s c#st#s c#(stt+.e( "#s c#st#s e( $r#ces# %(a" !e" )es a(ter#r, ta" c#)# se $+e!e #&ser>ar e( e" (%#r)e !e c#st#s c#(ta&"9a!#s !e" )es a(ter#r 3>er $41(a @7 NOTA F: E" c#st# t#ta" 0+e !e&e =+st%car e" !e$arta)e(t# !e e(ca$s+"a!# >e(e !e "a s+)a !e "#s c#st#s !e" (>e(tar# (ca" )4s "#s c#st#s ca+sa!#s a1re1a!#s !+ra(te e" )es . "#s c#st#s rec&!#s !e" !e$arta)e(t# a(ter#r e( e" )es act+a" 35;2 522 27 Paso (. Cos"os $ni"arios E" c4"c+"# !e" c#st# +(tar# se1F( e" )?t#!# $r#)e!# $#(!era!#, se rea"9a s+)a(!# "#s c#st#s !e" $r#ces# (ca" )4s "#s c#st#s ca+sa!#s !+ra(te e" )es, !>!!#s e(tre "a $r#!+cc'( e0+>a"e(te2 Rec#r!e)#s 0+e "#s !at#s $ara e" c4"c+"# !e" c#st# +(tar# se e(c+e(tra( e( e" (%#r)e !e c#st#s a c#(ta&"9ar . e( e" (%#r)e !e "a  $r#!+cc'( e0+>a"e(te2 C#st#s !e" Pr#ces# (ca"  C#st#s a1re1a!#s e( e" )es Pr#!+cc'( e0+>a"e(te

Ele%en"o Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al

C@lc$lo del cos"o $ni"ario para el depar"a%en"o de encaps$lado: Cos"os de las Cos"os +nidades Cos"o +ni"ario $nidades en areados en el E#$i2alen"es 7Bs. por c@ps$la8 proceso inicial %es 7 c@ps$las 8 2, 52562, 5262 ,6 @2, 662, 5262 ,; 5@2, ;2, 5262 ,@ 1.<

A" c#st# +(tar# ca"c+"a!# a(ter#r)e(te e(e !e" !e$arta)e(t# !e se"ecc'(, s #&ser>a)#s e" (%#r)e !e c#st#s a c#(ta&"9ar  e8ste( !#s c#st#s tra(s%er!#s, +(# !e" )es a(ter#r . e" c#rres$#(!e(te a" )es act+a"2 Para ca"c+"ar e" c#st# +(tar# tra(s%er!#, se $r#ce!e !e "a )s)a )a(era 0+e $ara e" c4"c+"# !e "#s c#st#s +(tar#s !e" !e$arta)e(t# e(ca$s+"a!#, es !ecr se $r#)e!a(:

;

C#st# tra(s%er!# !e" D$t#2 A(ter#r e( Pr#ces# I(ca"  C#st# Tra(s%er!# e( e" $er#!# U(!a!es e( Pr#ces# (ca"  U(!a!es rec&!as e( e" )es

Para e" !e$arta)e(t# !e e(ca$s+"a!#, e" c4"c+"# sería e" s1+e(te: C@lc$lo del cos"o $ni"ario pro%edio "ransferido de selección: Descripción Cos"o "o"al +nidades Cos"o $ni"ario recibidas 7 c@ps$las8 Tra(s%ere(ca e( $r#ces# (ca" 2, @2 ,@@ Tra(s%ere(ca rec&!a e( e" )es 2, 5262 ,@6@ T#ta" tra(s%ere(ca 26, 522 ,@; Cos"o $ni"ario "o"al para el depar"a%en"o de encaps$lado 7 Bs. por c@ps$la8 C#st# !e" !e$arta)e(t# e(ca$s+"a!#3 )atera"es, )a(# !e #&ra . c#st#s 5,@ (!rect#s7 C#st# $r#)e!# tra(s%er!# ,@; To"al cos"o $ni"ario: 106

Paso No. . Cos"os con"abili=ados C#(t(+a(!# c#( (+estr# e=e)$"#, e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara e" !e$arta)e(t# !e e(ca$s+"a!# es e" s1+e(te: IN'O*)E DE COSTOS CONTABILIADOS DEPA*TA)ENTO DE ENCAPS+LADO +nidades Cos"o?$ni" 7c@ps$las8 7Bs.?caps$la8 ,$s"ificación de Cos"os: Cos"o de Transferencia Ter)(a!as )es a(ter#r . tra(s%er!as Ter)(a!as . tra(s%er!as )es act+a" T#ta" C#st# Tra(s%er!# Cos"o del In2en"ario 'inal Ter)(a!as . (# tra(s%er!as C#st# !e "as +(!a!es e( Pr#ces# (a" 32 c4$s+"as7 7no"a 8 Matera"es Ma(# !e O&ra C#st#s I(!rect#s C#st# !e$arta)e(t#s a(ter#res T#ta" C#st# Pr#ces# (a" To"al cos"o In2en"ario 'inal To"al cos"o $s"ificado

 522

 5,; 

@2 @2 @2 2

;

 ,6 ,; ,@ ,@;

Cos"o "o"al 7Bol42ares8  @252, .1.(0!  562, 62, 2, 5525@,; 6.1(06! 6.1(06! .F.F(!0!!

NOTA : Estas +(!a!es est4( se)e"a&#ra!as, $#r "# ta(t# e( e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara !eter)(ar s+ c#st#, !e&e( e8$resarse c#)# +(!a!es e0+>a"e(te, "# 0+e (!ca s+ !es1"#se $#r e"e)e(t# !e" c#st# . ca!a e"e)e(t# se )+"t$"ca $#r e" c#st# +(tar# $r#)e!# ca"c+"a!# !+ra(te e" $er#!#2 De 1+a" )a(era se "e !e&e a!c#(ar e" c#st# 0+e trae( !e" !e$arta)e(t# !e se"ecc'(2 Paso No. F Asien"os Con"ables:  I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 E(ca$s+"a!# 52562 I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 E(ca$s+"a!# 662 I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 E(ca$s+"a!# ;2 I(>e(tar# !e Matera"es . s+)(str#s 52562 N')(a $#r !str&+r 662 C#st#s I(!rect#s A$"ca!#s D$t#2 E(ca$s+"a!# ;2 P Re1strar "#s c#st#s !e )atera"es, )a(# !e #&ra . c#st#s (!rect#s !e" )es $ara e" !e$arta)e(t# !e e(ca$s+"a!# 1! I(>e(tar# Pr#!2 Pr#c2 C#st# Tra(s%er!# D$t#2 E(ca$s+"a!# @252, 52 I(>e(tar# Pr#!2 Pr#c2 Matera"es D$t#2 E(ca$s+"a!# 6@2 I(>e(tar# Pr#!2 Pr#c2 Ma(# !e O&ra2 D$t#2 E(ca$s+"a!# @2 I(>e(tar# Pr#!2 Pr#c2 C#st#s I(!2 D$t#2 E(ca$s+"a!# ;2, I(>e(tar# Pr#!2 Pr#c2 C#st# Tra(s%er!# se"ecc'( P Re1strar "a tra(s%ere(ca !e 522 c4$s+"as a" !e$arta)e(t# !e E(>asa!# ACTI-IDAD: Desarr#""e "#s $as#s a(ter#res $ara e" !e$arta)e(t# !e e(>asa!#, c#(s!era(!# 0+e ca!a %rasc# c#(te(e @ c4$s+"as2 Las +(!a!es e( $r#ces# %(a" $ara e" !e$arta)e(t# !e e(>asa!# est4( ter)(a!as e( +(  e( c+a(t# a" c#st# !e )atera"es . e( +(  e( c+a(t# a" c#st# !e c#(>ers'(

.A$s"e de los cos"os $ni"arios de los depar"a%en"os preceden"es. E( este $+(t# se a(a"9a( "#s e%ect#s 0+e te(e "a a!c'( !e )atera"es !es$+?s !e +( $r)er !e$arta)e(t# s#&re "#s c#st#s . s#&re "as +(!a!es !e 1+a" %#r)a e" trata)e(t# !e "as +(!a!es !a*a!as 0+e se $+e!a( 1e(erar e( e" $r#ces# $r#!+ct>#2 L#s !%ere(tes !e$arta)e(t#s 0+e (ter>e(e( e( e" $r#ces# $r#!+ct># $+e!e( 1e(erar +(!a!es !a*a!as, es !ecr +(!a!es 0+e (# c+)$"e( c#( "#s est4(!ares !e ca"!a!, "as +(!a!es se $+e!e( !a*ar e( c+a"0+er !e$arta)e(t#, "# 0+e re0+ere a(a"9ar 0+e



s+ce!e c+a(!# "as +(!a!es se !a*a( e( +( $r)er !e$arta)e(t# # e( !e$arta)e(t#s !st(t#s a" (ca"2

.1. Por incre%en"o de $nidades de prod$cción por efec"o de %a"erial aadido. E" sste)as !e c#st#s $#r $r#ces#s c#(t(+# se rea"9a a tra>?s !e >ar#s !e$arta)e(t#s, e( a"1+(as #$erac#(es "#s )atera"es se a1re1a( F(ca)e(te e( e" !e$arta)e(t# (ca", . e( "#s !e$arta)e(t#s s+&s1+e(tes s#"# se a1re1a( c#st#s !e )a(# !e #&ra . car1a %a&r", e( "a %a&rcac'( !e +(a t#rta, $#r e=e)$"#, e" !e$arta)e(t# !e $re$arac'( 3!e$arta)e(t# 57 a1re1a t#!#s "#s )atera"es (ecesar#s $ara "a )e9c"a, e" s1+e(te !e$arta)e(t# "# 0+e ers'(2 E8ste( #tr#s $r#ces#s c#)# e( e" e=e)$"# "+strat># !#(!e "#s !%ere(tes !e$arta)e(t#s a!c#(a( )atera"es . c#st#s !e c#(>ers'( a "as +(!a!es rec&!as, e( este cas#, "#s )atera"es a1re1a!#s e( !e$arta)e(t#s $#ster#res $+e!e( te(er +( e%ect# s#&re "#s c#st#s . +(!a!es rec&!as !e !e$arta)e(t#s a(ter#res2 Se1F( P#")e( "#s )atera"es a1re1a!#s a $artr !e +( se1+(!# !e$arta)e(t#  $+e!e( te(er "#s s1+e(tes e%ect#s s#&re "as +(!a!es . "#s c#st#s: 52 N# "7 @2 I(cre)e(t# e( +(!a!es s( a+)e(t# e( e" c#st# 3$#r e=e)$"#, a1re1ar a1+a a"  $r#!+cr $(t+ra "4te8, s a +(a c#)$a*ía (# se "e car1a e" c#st# !e "a 0+e e)$"ea7 ;2 I(cre)e(t# e( "as +(!a!es . e( e" c#st# 3$#r e=e)$"#, a1re1ar a9Fcar c+a(!# se  $r#!+ce +(a &e&!a 1ase#sa7 E( "a $r)era st+ac'(, c+a(!# "#s )atera"es a1re1a!#s e( e"

se1+(!#

!e$arta)e(t# a+)e(ta( "#s c#st#s, $er# e" (F)er# !e +(!a!es rec&!as $er)a(ece 1+a", (# se 1e(era ((1F( ca)&# c#( res$ect# a "#s $r#ce!)e(t#s 0+e se e(!# tra&a=a(!#, !#(!e e" !e$arta)e(t# !e e(ca$s+"a!# rec&e certa ca(t!a! !e +(!a!es !e" !e$arta)e(t# !e se"ecc'(, "es a1re1a )atera" 3c4$s+"as7, 1e(era(!# +( c#st# a!c#(a" c#( res$ect# a" c#st# rec&!# !e" !e$arta)e(t# !e se"ecc'(2 Las st+ac#(es !#s . tres se caracter9a( $#r0+e e8ste +( (cre)e(t# e( e" (F)er# !e +(!a!es rec&!as !e" !e$arta)e(t# a(ter#r, $+!e(!# a+)e(tar # (# e" c#st# !e "#s

5

)atera"es !e" !e$arta)e(t# act+a"2 Para e8$"car este cas#, c#(t(+e)#s c#( e" e=e)$"# 0+e >e()#s tra&a=a(!#2 E" !e$arta)e(t# !e e(ca$s+"a!# rec&e +( $#"># 0+e es $r#cesa!# e( e" !e$arta)e(t# !e se"ecc'(, s+$#(1a)#s 0+e e" !e$arta)e(t# !e e(ca$s+"a!# a1re1a e(tre "#s )atera"es .a )e(c#(a!#s 3c4$s+"as7 certa ca(t!a! !e #tr# $#"># a "#s H"#1ra)#s rec&!#s !e se"ecc'(, e" e%ect# !e esta a!c'( ser4 0+e a<#ra e" !e$arta)e(t# $#!r4 e(ca$s+"ar )a.#r ca(t!a! !e c4$s+"as !e&!# a 0+e e" )atera" rec&!# a +( c#st# !eter)(a!# e( e" !e$arta)e(t# !e se"ecc'(, a+)e(t' e( +(!a!es $#r e%ect# !e" )atera" a*a!!#2 A c#(t(+ac'( >a)#s a tra&a=ar "#s !%ere(tes $as#s c#( esta (+e>a st+ac'(,  $ara e" !e$arta)e(t# !e e(ca$s+"a!# e" !e$arta)e(t# !e se"ecc'( (# $rese(ta ca)&# !e&!# a 0+e e" (cre)e(t# !e +(!a!es se !a e( e" !e$arta)e(t# !e e(ca$s+"a!#2 Se t#)a( "#s !at#s tra&a=a!#s e( e" se1+(!# )es $ara e" !e$arta)e(t# !e e(ca$s+"a!#2

Paso No. 1 Elaboración del Infor%e de can"idad E( e" (%#r)e !e ca(t!a! se !e&e a1re1ar +( re(1"'( $ara (!car e" (cre)e(t# 1e(era!# e( "as +(!a!es rec&!as !e" !e$arta)e(t# !e se"ecc'(2 E" !e$arta)e(t# !e se"ecc'( e(>í# e" e0+>a"e(te !e 5262 c4$s+"as, s+$#(1a)#s 0+e a" a!c#(ar #tr# t$# !e $#">#, se a+)e(ta e( @2 "as c4$s+"as2 La (%#r)ac'( !e" (cre)e(t# %#r)a $arte !e "as +(!a!es a =+st%car IN'O*)E DE CANTIDAD Encaps$lado 7c@ps$las8 PA*TE 1 +nidades a ,$s"ificar U(!a!es ter)(a!as . (# tra(s%er!as U(!a!es e( Pr#ces# I(ca" U(!a!es I(ca!as # rec&!as e( e" )es Incre%en"o en el nJ%ero de $nidades por %a"erial aadido To"al a ,$s"ificar: PA*TE  ,$s"ificación de +nidades Ter)(a!as . tra(s%er!as )es a(ter#r Ter)(a!as . Tra(s%er!as )es act+a" Ter)(a!as . (# tra(s%er!as Pr#ces# (a" To"al $nidades ,$s"ificadas

Paso No.  C@lc$lo de la Prod$cción e#$i2alen"e: @

 @2 5262 @2 .!!!.!!!  5262  2 .!!!.!!!

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Paso No. 6 Infor%e de cos"os a con"abili=ar Depar"a%en"o de Encaps$lado +nidades Cos"o $ni"ario 7c@ps$las8 7Bs.?c@ps$la8 Cos"os a ,$s"ificar: Cos"os del In2en"ario Inicial U(!a!es ter)(a!as . (# tra(s%er!as +nidades en proceso inicial:  @2 c4$s+"as Matera"es Ma(# !e #&ra C#st#s (!rect#s !e %a&rcac'( C#st#s !e$arta)e(t#s a(ter#res T#ta" C#st# !e" (>e(tar# (ca" To"al cos"o del in2en"ario inicial Cos"os areados en el %es: 7no"a <8 Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al cos"os areados en el %es: C#st# rec&!# !e$arta)e(t#s a(ter#res To"al cos"os a $s"ificar:

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C@lc$lo del cos"o $ni"ario para el depar"a%en"o de encaps$lado: Cos"os de las Cos"os +nidades Cos"o +ni"ario $nidades en areados en el E#$i2alen"es 7Bs. por c@ps$la8 proceso inicial %es 7 c@ps$las 8 2, 52@;2, 522 , @2, 66;26, 522 ,;@@ 5@2, ;5@2, 522 ,5 1.F

C#)# se rec#r!ar4 $ara ca"c+"ar e" c#st# +(tar# !e "as tra(s%ere(cas rec&!as !e" !e$arta)e(t# a(ter#r 3se"ecc'(7, se rea"9a $r#)e!a(!# "#s c#st#s !e "a tra(s%ere(ca !e" )es a(ter#r . "a tra(s%ere(ca !e" )es act+a"2 C#st# tra(s%er!# !e" D$t#2 A(ter#r e( Pr#ces# I(ca"  C#st# Tra(s%er!# e( e" $er#!# U(!a!es e( Pr#ces# (ca"  U(!a!es rec&!as e( e" )es ;

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 Para e" !e$arta)e(t# !e e(ca$s+"a!#, e" c4"c+"# sería e" s1+e(te: C@lc$lo del cos"o $ni"ario pro%edio "ransferido de selección: Descripción

Cos"o "o"al

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Paso No. . Cos"os con"abili=ados C#(t(+a(!# c#( (+estr# e=e)$"#, e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara e" !e$arta)e(t# !e e(ca$s+"a!# es e" s1+e(te: IN'O*)E DE COSTOS CONTABILIADOS

DEPA*TA)ENTO DE ENCAPS+LADO ,$s"ificación de Cos"os: Cos"o de Transferencia Ter)(a!as )es a(ter#r . tra(s%er!as Ter)(a!as . tra(s%er!as )es act+a" T#ta" C#st# Tra(s%er!# Cos"o del In2en"ario 'inal Ter)(a!as . (# tra(s%er!as C#st# !e "as +(!a!es e( Pr#ces# (a" 32 c4$s+"as7 Matera"es

+nidades 7c@ps$las8

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Es $recs# )e(c#(ar 0+e e" (cre)e(t# e( e" (F)er# !e +(!a!es s#"# 1e(era ca)&#s e( e" (%#r)e !e ca(t!a!, . e( e" c4"c+"# !e" c#st# +(tar# rec&!# !e" !e$arta)e(t# a(ter#r, "# 0+e trae c#)# c#(sec+e(ca 0+e e" c#st# +(tar# rec&!# !e +( !e$arta)e(t# a(ter#r !s)(+.e $#r0+e se !str&+.e e" c#st# rec&!# e(tre +( (F)er# !e +(!a!es )a.#r2

.2 Por efec"o de $nidades perdidas A"1+(#s $r#ces#s !e )a(+%act+ra así c#)# (cre)e(ta( +(!a!es ta)&?( $+e!e( 1e(erar +(!a!es $er!!as2 Las +(!a!es se $er!e( $#r ca+sa !e !eter#r#, e>a$#rac'( . e(c#1)e(t#2 Las e)$resas trata( !e e>tar estas $?r!!as, s( e)&ar1# e8ste( a"1+(as  $?r!!as 0+e s#( (#, +( e=e)$"# "# re$rese(ta e" cas# !e "a e>a$#rac'(, e8ste( #tras $?r!!as e>ta&"es, "as c+a"es c#)$re(!e( "as 1e(era!as $#r  (e1"1e(cas e( e" $r#ces#2 E" trata)e(t# !e "as +(!a!es !a*a!as # $er!!as e( e" $r#ces# $r#!+ct># e( +( sste)a !e c#st#s $#r $r#ces#s, se $+e!e( tratar !e ac+er!# a !#s )?t#!#s: Te#ría !e "a (e1"1e(ca . te#ría !e" c#st# $#r se$ara!#2 La te#ría !e "a (e1"1e(ca es +( )?t#!# 0+e 1(#ra "as +(!a!es !a*a!as e( e" c4"c+"# !e "#s c#st#s +(tar#s !e" !e$arta)e(t#, es !ecr 0+e e" c#st# 0+e "e c#rres$#(!e a estas +(!a!es es a&s#r&!# $#r "as +(!a!es &+e(as 0+e se $r#cesa( e( e" !e$arta)e(t#2 Este )?t#!# es )+. %4c" !e a$"car e( c+a"0+er e)$resa, $er# $rese(ta "a !es>e(ta=a 0+e (# $er)te 0+e "a e)$resa $+e!a !e(t%car s "as +(!a!es !a*a!as s#( (#r)a"es # a(#r)a"es, . !eter)(ar e" c#st# 0+e se (c+rre e( "a 1e(erac'( !e estas +(!a!es2 C#)# c#(sec+e(ca !e (# !e(t%car e" c#st# . "a $r#ce!e(ca !e "as +(!a!es, (#  $r#$#rc#(a as 0+e $er)ta( !s)(+r "#s $#rce(ta=es !e +(!a!es !a*a!as2 La te#ría !e" c#st# $#r se$ara!#, c#)# s+ (#)&re "# (!ca !eter)(a e" c#st# 0+e "e c#rres$#(!e a "as +(!a!es !a*a!as, c#(s!er4(!#"as $arte !e "a $r#!+cc'(2 La >e(ta=a !e" )?t#!# es 0+e $er)te as1(ar "a ca(t!a! !e c#st# 0+e "e c#rres$#(!e a "as +(!a!es 

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6

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Paso No. 6 Infor%e de cos"os a con"abili=ar IN'O*)E DE COSTOS A CONTABILIA*  Depar"a%en"o de Selección +nidades Cos"o $ni"ario 79ilora%os8 7Bs.?98 Cos"os a ,$s"ificar: Cos"os del In2en"ario Inicial U(!a!es ter)(a!as . (# tra(s%er!as +nidades en proceso inicial:   Matera"es Ma(# !e #&ra C#st#s (!rect#s !e %a&rcac'( T#ta" C#st# !e" (>e(tar# (ca" To"al cos"o del in2en"ario inicial Cos"os areados en el %es: Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al cos"os del %es:

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To"al cos"os a $s"ificar:

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Paso No. ( Cos"os $ni"arios 

Ele%en"o Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al

C@lc$lo del cos"o $ni"ario para el depar"a%en"o de selección: Cos"os de las Cos"os +nidades Cos"o +ni"ario $nidades en areados en el E#$i2alen"es 7Bs. por .8 proceso inicial %es 7 9ilora%os 8 2, @2, ;2 55,; 52, 5@62;, @2 2 2, ;2, @2 ;,@ !0!!

Paso No.  Infor%e de Cos"os con"abili=ados IN'O*)E DE COSTOS CONTABILIADOS DEPA*TA)ENTO DE SELECCION +nidades Cos"o?$ni" 79ilora%os8 7Bs.?.8 ,$s"ificación de Cos"os: Cos"o de Transferencia Ter)(a!as )es a(ter#r . tra(s%er!as Ter)(a!as . tra(s%er!as )es act+a" T#ta" C#st# Tra(s%er!# Cos"o del In2en"ario 'inal Ter)(a!as . (# tra(s%er!as C#st# !e "as +(!a!es e( Pr#ces# (a" 32 H127 Matera"es Ma(# !e O&ra C#st#s I(!rect#s T#ta" C#st# Pr#ces# (a" To"al cos"o In2en"ario 'inal To"al cos"o $s"ificado

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C#)# se $+e!e #&ser>ar e( "a te#ría !e "a (e1"1e(ca a tra>?s !e" )?t#!#  $r#)e!# $#(!era!#, c+a(!# se tra&a=a c#( +( !e$arta)e(t# (ca", e" F(c# ca)&# se  $r#!+ce e( e" (%#r)e !e ca(t!a!, a(e84(!#se +( re(1"'( e( "a $arte !e =+st%cac'( !e +(!a!es, e" rest# !e "#s $as#s s#( !?(tc#s a "# .a e8$"ca!#s, 1(#r4(!#se "as +(!a!es !a*a!as $ara t#!#s "#s !e)4s e%ect#s2

DEPA*TA)ENTO DE ENCAPS+LADO: A c#(t(+ac'( se !eta""a e" $r#ce!)e(t# c+a(!# #c+rre e" !eter#r# !es$+?s !e"  $r)er !e$arta)e(t#2 E( este cas#, se1F( "a te#ría !e "a (e1"1e(ca estas +(!a!es ta)&?( se trata( c#)# s (+(ca <+&era( s!# $+estas e( $r#!+cc'(2 N# #&sta(te, e( c#st#s $#r $r#ces# c+a(!# "as +(!a!es 0+e se !a*a( e( e" !e$arta)e(t# act+a", 

 $r#>e(e( !e +( !e$arta)e(t# a(ter#r, . c#(s!era(!# 0+e e""as %+er#( tra(s%er!as c#)# +(!a!es &+e(as !e" !e$arta)e(t# a(ter#r, se !e&e rea"9ar +( a=+ste a" c#st# !e" !e$arta)e(t# a(ter#r, $#r "# 0+e "a %#r)+"a !e" c#st# +(tar# a=+sta!# . c#rre1!# 0+e!aría c#)$"eta2 C#( este c4"c+"# se )+estra 0+e "as +(!a!es 0+e se rec&er#( se !e&e( !s)(+r  e( "a ca(t!a! 0+e re$rese(te( "as +(!a!es !a*a!as e( e" !e$arta)e(t# act+a", !a(!# c#)# res+"ta!# 0+e e" c#st# t#ta" rec&!# !e" !e$arta)e(t# a(ter#r se !str&+.a e(tre +( (F)er# !e +(!a!es )e(#r, #r1(a(!# +( c#st# +(tar# rec&!# )4s a"t#, a" restar !c
Paso No. 1 Elaboración del Infor%e de can"idad Para e" !e$arta)e(t# !e e(ca$s+"a!#, se c#(s!era 0+e !e" t#ta" !e +(!a!es rec&!as !e" !e$arta)e(t# !e se"ecc'(, se $er!er#( e" e0+>a"e(te !e 52 c4$s+"as, 1e(er4(!#se "as $er!!as $#r !erra)es !e "a )e9c"a !e $#"># rec&!a, . #tras $#r !a*#s e( e" )#)e(t# !e" ac#$"e2 IN'O*)E DE CANTIDAD Encaps$lado 7c@ps$las8 PA*TE 1 +nidades a ,$s"ificar U(!a!es ter)(a!as . (# tra(s%er!as U(!a!es e( Pr#ces# I(ca" U(!a!es I(ca!as # rec&!as e( e" )es To"al a ,$s"ificar: PA*TE  ,$s"ificación de +nidades Ter)(a!as . tra(s%er!as )es a(ter#r Ter)(a!as . Tra(s%er!as )es act+a" Ter)(a!as . (# tra(s%er!as Pr#ces# (a" +nidades daadas To"al $nidades ,$s"ificadas

 @2 5262 1.
Paso No.  C@lc$lo de la Prod$cción e#$i2alen"e:

+nidades: 7c@ps$las8

Depar"a%en"o de Encaps$lado Ele%en"o del Cos"o )a"eriales )O ; CI

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Ter)(a!as . tra(s%er!as !e" )es Ter)(a!as . (# tra(s%er!as Pr#ces# (a" T#ta"

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Paso No. 6 Infor%e de cos"os a con"abili=ar IN'O*)E DE COSTOS A CONTABILIA*  Depar"a%en"o de Encaps$lado +nidades Cos"o $ni"ario 7c@ps$las8 7Bs.?c@ps$la8 Cos"os a ,$s"ificar Cos"os del In2en"ario Inicial U(!a!es ter)(a!as . (# tra(s%er!as +nidades en proceso inicial:  @2 c4$s+"as Matera"es Ma(# !e #&ra C#st#s (!rect#s !e %a&rcac'( C#st#s !e$arta)e(t#s a(ter#res T#ta" C#st# !e" (>e(tar# (ca" To"al cos"o del in2en"ario inicial Cos"os areados en el %es: Matera"es Ma(# !e O&ra C#st#s I(!rect#s To"al cos"os areados en el %es: C#st# rec&!# !e$arta)e(t#s a(ter#res To"al cos"os a $s"ificar:

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C@lc$lo del cos"o $ni"ario para el depar"a%en"o de encaps$lado: Cos"os de las Cos"os +nidades Cos"o +ni"ario $nidades en areados en el E#$i2alen"es 7Bs. por c@ps$la8 proceso inicial %es 7 c@ps$las 8 2, 52@2, 522 , @2, 6662, 522 ,6 5@2, ;;2, 522 ,@5 1.6

A" c#st# +(tar# ca"c+"a!# a(ter#r)e(te e(e !e" !e$arta)e(t# !e se"ecc'(, s #&ser>a)#s e" (%#r)e !e c#st#s a c#(ta&"9ar  e8ste( !#s c#st#s tra(s%er!#s, +(# !e" )es a(ter#r . e" c#rres$#(!e(te a" )es act+a"2 Para ca"c+"ar e" c#st# +(tar# tra(s%er!#, se $r#ce!e !e "a )s)a )a(era 0+e $ara e" c4"c+"# !e "#s c#st#s +(tar#s !e" !e$arta)e(t# e(ca$s+"a!#, es !ecr se $r#)e!a(: 

C#st# tra(s%er!# !e" D$t#2 A(ter#r e( Pr#ces# I(ca" V C#st# T ra(s%er!# e( e" $er#!# U(!a!es e( Pr#ces# (ca" V U(!a!es rec&!as e( e" )es

S( e)&ar1#, e( e" !e$arta)e(t# !e e(ca$s+"a!# se !a*ar#( 52 c4$s+"as, "as c+a"es $r#>e(e( !e "as +(!a!es tra(s%er!as !e" !e$arta)e(t# !e se"ecc'(, $#r "# ta(t# e" c#st# 0+e se rec&' !e" !e$arta)e(t# !e se"ecc'( se !e&e !str&+r e(tre )e(#s +(!a!es, 0+e!a(!# "a %'r)+"a $ara e" c4"c+"# !e" c#st# +(tar# tra(s%er!# !e "a s1+e(te )a(era: C#st# tra(s%er!# e( Pr#ces# I(ca" V C#st# Tra(s%er!# e( e" $er#!# U(!a!es e( Pr#ces# (ca" V U(!a!es rec&!as e( e" )esV+(!a!es I(cre)e(ta!as-+(!a!es !a*a!as

Para e" !e$arta)e(t# !e e(ca$s+"a!#, e" c4"c+"# sería e" s1+e(te: C@lc$lo del cos"o $ni"ario pro%edio "ransferido de selección: Descripción Cos"o "o"al +nidades Cos"o $ni"ario 7bol42ares8 recibidas 7 c@ps$las8 Tra(s%ere(ca e( $r#ces# (ca" 2, @2 ,@@ Tra(s%ere(ca rec&!a e( e" )es ;256, 5262 ,@6 T#ta" tra(s%ere(ca ;2, 522 ,@; U(!a!es !a*a!as 3527 T#ta" ;2, 522 ,@ Cos"o $ni"ario "o"al para el depar"a%en"o de encaps$lado 7 Bs. por c@ps$la8 C#st# !e" !e$arta)e(t# e(ca$s+"a!#3 )atera"es, )a(# !e #&ra . c#st#s 5,; (!rect#s7 C#st# $r#)e!# tra(s%er!# ,@ To"al cos"o $ni"ario: 10FF

Paso No. . Cos"os con"abili=ados C#(t(+a(!# c#( (+estr# e=e)$"#, e" (%#r)e !e c#st#s c#(ta&"9a!#s $ara e" !e$arta)e(t# !e e(ca$s+"a!# es e" s1+e(te:

IN'O*)E DE COSTOS CONTABILIADOS DEPA*TA)ENTO DE ENCAPS+LADO +nidades Cos"o?$ni" 7c@ps$las8 7Bs.?caps$la8

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F.Es"ado de cos"o de prod$cción 3 2en"a depar"a%en"ali=ado nor%al con a$s"e de la sobre o s$baplicación Kas"a llear al es"ado de cos"o de prod$cción 3 2en"a real. C+a(!# se tra&a=a &a=# +( sste)a !e c#st#s $#r $r#ces# c#(t(+#, e" esta!# !e c#st# !e $r#!+cc'( . >e(ta se rea"9a &a=# "as )s)as c#(!c#(es (!ca!as e( e" te)a  N#2 5, "a !%ere(ca 0+e se 1e(era es 0+e se $rese(ta( esta!#s !e c#st#s $ara ca!a !e$arta)e(t# c#( e" #&=et># !e !eter)(ar . a(a"9ar e" !ese)$e*# !e ca!a +(# !e "#s !e$arta)e(t#s (>#"+cra!#s e( e" $r#ces# $r#!+ct># . &+scar res$#(sa&"es !e "as $#s&"es %a""as 0+e se $+e!a( $rese(tar2 Es )$#rta(te rec#r!ar 0+e e( c#st#s $#r $r#ces# "#s c#st#s (!rect#s se s1+e +t"9a(!# "a t?c(ca !e "a tasa !e a$"cac'( $ara c#stear ca!a +(!a! e( e"

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E)P*ESA E,E)PLO IL+ST*ATI-O ESTADO DE COSTO DE P*OD+CCION ; -ENTA DEL !1!1 AL 61?!1? EMpresado en Bol42ares Se"ecc'(

Cos"os del per4odo: Matera"es Ma(# !e O&ra C#st#s (!rect#s To"al cos"o del periodo

M4s I(>e(tar# I(ca" P2P Cos"o del P.P. Disponibles

Me(#s: I(>e(tar# (a" !e P2P2 C#st#s !e" Pr#!+ct# a tra(s%err M4s C#st# Rec&!# T#ta" c#st# a tra(s%err T#ta" c#st# !e" $r#!+ct# ter)(a!# I(>e(tar# I(ca" P2T2 C#st# P2T Ds$#(&"e Me(#s: I(>e(tar# (a" P2T2 C#st# !e Pr#!+cc'( . >e(ta N#r)a": M4s S+&a$"cac'( !e C#st#s I(!rect#s C#st# !e $r#!+cc'( .

E(ca$s+"a!#

E(>asa!#

T#ta"

@2, 2, 2, ;2,

2, @62, 5;@2, 62,

5@2, 2, 2, 552, @2@, @26, @5;2, 5225,

, ;2,

, 62,

, , @5;2, 5225,

352@,7 @2@,

35;2,7 5256,

3@@26,7 362;6,7

, @2@,

@2@, 2;6,

2;6, 52,

325,7

52, , 52, 32,7 2, 52@, 2@, ;