EJERCICIOS MONITORÌA DE COSTOS
ELEMENTOSS DEL COSTO ELEMENTO INTRODUCCIÓN COSTOS FIJOS Y VARIABLES 1. En la empresa “X1X2” S.A se tienen para todos los meses unos costos fijos de 100 pesos, un costo variable por unidad de 2 pesos y una producción normal de 50 unidades. Calcule: a) Costos variables totales b) Costos variables unitarios c) Costos fijos unitarios d) Costos fijos totales. Realice su correspondiente gráfica. COSTOS FIJOS Y VARIABLES 2. “Dormir bien S.A” es una empresa productora de pijamas. La empresa tiene tres áreas de costos: a. La empresa paga una subcontratista de costura que produce los cuellos de las camisas. Ésta cobra $20 por cada cuello. b. La empresa le paga a otra empresa para que corte los moldes de las prendas, cobrando $15 por cada molde. c. Tiene 3 operarios a los cuales les paga $200.000 cada uno por coser los moldes y formar las prendas, por un máximo de 200 prendas. A partir de 201 prendas hasta 400, se les pagará $300.000 y así sucesivamente. Si para cada pijama utilizan 6 moldes, y la empresa opera durante 20 días al mes, determine: d. e. f. g. h.
Costo variable por pijama producida Costo fijo fi jo mensual Una gráfica de los costos variables totales y los costos fijos totales Explique la diferencia diferencia en las cifras cifras del costo unitario unitario Suponiendo que para ese mes producen 180 pijamas, cuánto serían los costos variables variables y costos fijos totales.
COSTOS DIRECTO DI RECTOS, S, INDIRECTOS, I NDIRECTOS, MOD, MD MD Y CIF 3. Una fábrica de sillas incurre en los siguientes costos de fabricación en la elaboración de una silla Madera
Contador costos
$19.000 $19.000
de $1`600.000
Cortador madera Ensamblador de la l a silla
de $433.700
$433.700
Arriendo fábrica Tapas
de $600.000
$3.000
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Operarios pintado
de $433.700
Pintura Pi ntura blanca blan ca
$2.000
Depreciación equipos
$120.000
$500.000
Pólizas Póliz as planta
$200.000
Pegante
$5.000
Servicios públicos pción
$300.000
Portero General
Supervisores
$200.000
Secretar Secre taria ia gerencia
de $433.700
Calcular: -
Material Directo Material Indirecto MOD (con factores prestacionales) MOI CIF Costos primos Costos de conversión
4. Se dispone de la siguiente información de la Empresa Papelera S.A. en enero de 2008: PRODUCTOS M XIMO XIMO
MEDIA ME DIANO NO
REGULAR REGULAR
Unidades producidas p roducidas
160
200
180
Costos de MD MD
60
43
50
Costos de MOD
36
45
9
Costos Indirectos de fabricación
Los CIF en total en enero de 2008 ascendieron a $150. Este monto total se asigna a cada producto con base en los CMOD de cada uno de ellos. Se requier requie re eentonc ntonces: es:
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5. La empresa “Provinos “Provinos S.A” , , cuenta con la siguiente información sobre costos: Costo Primo Primo $ 42.000 Costo de Conversión 30.800 Costo de Producción Producción 56.000 El gerente requiere: Conocer los tres elementos del costos Establecer el precio que tendría su producto, si lo determina como un 45% sobre el costo o un 45% 45% sobre el precio de venta.
6. MATERIALES (MD-Direct Materials, MI-Indirect Materials) La empresa Metálicas S.A compra hierro y níquel para la elaboración de varillas para la construcción de prototipos de edificios a escala. Dicha compañía utiliza un sistema de inventario permanente y un método de valoración de inventarios Peps (FIFO).
Los inventarios al iniciar el mes son los siguientes:
Material
Cantidad Cantid ad
Valor unitario uni tario
Hierro Hie rro
500 kilos kil os
550 $/kilo $/ki lo
Níquel
450 kilos kil os
300 $/kilo $/ki lo
Costo del Material Material Indire Indirecto cto total requerido 100 $/kilo $/kil o de hierro consumido en producción Para la elaboración de un prototipo se requieren 90 kilos de hierro y 90 kilos de níquel incluidos los desperdicios.
Durante el mes se realizaron las siguientes transacciones: Transacción Transacción #
Descripción
Valor Unitario $/kilo
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3
Devolución de 1.000 kilos ki los hierro de la última compra
4
Envían a producción producci ón para su consumo 500 kilos ki los hierro y 500 de niquel
5
Compra de 2.000 kilos ki los hierro
530
6
Compra de 2.500 kilos ki los níquel
280
7
Envían a producción producci ón para su consumo 2500 2500 kilos ki los hierro hierro y 2500 de niquel ni quel
Nota: t odo el materi al envi envi ado a producción se se consume consume o se uti l i za para l a fabr i caci caci ón de l as vari l las
Se pide: Registrar en el estado del del costo de la l a compañía: compañía: El costo de los materiales directos usados en producción Qué pasa con las utilidades del período para esta compañía si se presenta un aumento generalizado generalizado en los l os precios de las materias materias primas primas y se usa el método de valorización valorización Promedio Ponderado en vez del FIFO? Qué pasa con los impuestos pagados en el período si se presenta un aumento generalizado en los precios precios de las materias materias primas primas y se usa el método de valorización valorización LIFO en vez del FIFO?
MOD
7. Claudia Ramírez es una trabajadora de la empresa Helados y Frutas, la cual devenga $600.000 como operaria de corte de frutas, trabajando en una jornada desde las 4 a.m. hasta las 6 p.m. En su plantilla de trabajo aparecen además 10 horas extras diurnas, 3 domingos laborados dentro de 8 a.m. a 4 p.m. y se le paga una prima de antigüedad equivalente a 15 días del año. Marina López supervisa todo el corte de las frutas y tiene un salario mínimo legal vigente en un horario de 6 a.m. a 4 p.m., y en su plantilla aparecen 3 horas extras diurnas. Determine: a. Costo de la mano de obra directa b. Costo de la mano de obra indirecta c. Si usted fuera el gerente, qué es mejor, hacer que Claudia continúe trabajando como normalmente lo hace, o conseguir un nuevo trabajador que la reemplace, teniendo en cuenta que una persona después de las 8 horas, generalmente pierde
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siguient si guiente e información: Trabajo Dire Directo cto $1.800 $1.800.000, .000, Trabajo Indire cto cto $300.000, $300.000, Tiempo Tiem po Suplementario $200.000 y Tiempo Ocioso $200.000. La compañía utiliza un factor para prestac prest aciones iones sociales del 60%. 60%. Dete Determ rminar inar el valor de la MOD MOD y de la MOI. 9. Un trabajador de una fábrica tiene un turno nocturno. De los 26 días laborales, 20 los dedica a realizar el producto A y 6 a realizar el producto producto B. Calcular el costo costo de la Mano Mano de Obra para cada producto teniendo en cuenta que el trabajador devenga un salario mínimo y recibe una dotación de $30.000 mensuales. 10. 10. Industrias Tulcán para el próximo año tiene como objetivo lograr una utilidad neta de 35.000 por cada unidad, los costos de material directo son 84.000 por cada unidad y los costos indirectos ascienden a 56.000. el precio de venta es de 320.000, este precio incluye los lo s gastos administ administrativos rativos y de venta que que corresponde a 84.000. 84.000. Calcule el valor máximo máximo que puede pagarse por po r mano de obra directa.
11. 11. El informe de nómina del mes arroja la siguiente información:
Descripción
# de empleados
Salario Base $/empleado
Operarios Corte
4
$500.000
Operarios Pulido
3
$500.000
Vigi Vi gilante lante (50 % gasto)
3
$800.000
Contador (100% gasto)
4
$1.200.000
Supervisor
1
$1.300.000
Gerente (70% gasto)
1
$3.200.000
Se requieren 2 operarios de Fundición a quienes se les paga a 500 $/kilo de hierro fundido como salario base. Los operarios de corte incurrieron en 20 horas extras nocturnas cada uno. El supervisor tiene una prima adicional extralegal por antigüedad de 20 días al año
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Se pide: Calcular el costo costo de la l a mano de obra directa Calcular el costo costo de la l a mano de obra indirecta indirecta Calcular los gastos de administración correspondientes a la mano de obra Calcular los costos primos del mes Calcular el factor prestacional prestacional de toda l a mano de obra de la compañía compañía ESTADO ESTAD O DEL COSTO 12. Para la empresa Modelos Modelos Jeans se presenta presenta la siguiente información para el el 30 de de enero de 2008:
Unidades producidas Jeans
1.000,00
Unidades producidas Chaquetas
1.000,00
Costo de producción producción
-
Total unidades Jeans
Chaquetas
CIF presupuestados
2.000,00 Botones
1
Cierres
1
Botones
6
Cierres
0
1.310. 1.310. 000, 000, 00
JEANS (PRODUCTO A) Y CHAQUETAS (PRODUCTO B) Compras de índigo Fechas
Cantidades (Kg)
Precio por Kg.
enero 1-
300
$ 1,50
enero 15-
200
$ 2,00
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marzo 1-
500
$ 2,00
marzo15-
200
$ 1,50
Inventario final de índigo (kg)
400
Botón por unidad
$ 500,0 500,00 0
Cierre
$ 400,00
Hilo Hil o
$ 100. 100. 000,00 000,00
Lápices Lápice s de marcado piezas piezas
$ 1.000,00
Cinta Cin ta para marcar piezas
$ 2.500,00
Maquinaria Maquinari a nueva prensadora
$ 40.000.000,00
Cambio de lámparas de planta
$ 200.000,00
Diseñador
$ 1.000.000,00
Operar Ope rario io molde
$ 600. 600. 000,00 000,00
Operar Ope rario io cortado
$ 461.500,00
Operar Ope rario io cosido piezas
$ 461.500,00
Operar Ope rario io de armado
$ 461.500,00
Operar Ope rario io Lavado
$ 461.500,00
Se reparte con base al número de unidades unidades
En este ejemplo asuma 50% para cada uno
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Depreciación computador gerente
$ 100.000,00
Adec Ade cuación de maquinaria vieja
$ 500.000,00
Arreglo de tubería cafetería
$ 200.000,00
Dotación Anual Anual
$ 150.000,00
A
Diseñador
RECARGO NOCTURNO PARA A
RECARGO NOCTURNO PARA B
B
HORAS EXTRAS
TIPO DE FACTORES RECARGO
100
108
Operar Ope rario io molde
90
118
4 H.E.D.O
1,25
Operar Ope rario io cortado
70
138
4 H.E.N.O H.E.N. O
1,75
Operario cosido piezas
110
98
4 H.E.D.D
2
Operar Ope rario io de armado
90
20
118
20
4 H.E.N.D H.E.N. D
2,5
Operar Ope rario io Lavado
120
20
88
20
3 H.E.N.O H.E.N. O
1,75
Supervisor de planta plan ta
104
Vigi Vi gilante lante
104
Gerente
104
104 104
104 104
104
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13. 13. La empresa “Ramírez “Ramírez ltda.” , desea conocer algunos datos que le servirán para mejorar la administración de los costos de la planta, para lo cual presenta la siguiente información: Los costos y gastos incurridos en el periodo son los siguientes: Materiales por $27.450.0 $27.450.000 00 (15% Material Indirecto) Mano de obra por $36.000.000 $36.000.000 (20% Mano de obra Indirecta Indire cta)) Costos Indirectos de Fabricación por valor de: Servicios Públicos $14.400.0 $14.400.000 00 Depreciación
$ 4.050.000
Impuesto Predial
$ 7.650.000
Gastos de Venta $11.250.0 $11.250.000 00 Gastos Administrativos $7.200.000 Se pide: a. b. c. d. e.
Costos de artículos manufacturados Costo total de operación Costo primo Costos de conversión Gastos del período
, una fábrica del sureste, proporcionó la siguientes información para el 14. 14. Cardinal Comp C ompany any último año
Inventario Inicial $49
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b. Calcular el costo total y unitario de los artículos terminados c. De los costos unitarios de producción que se calcularon en el punto b, $1.70 son materiales y $3.24 son costos indirectos, Cual es el costo primo y costo de conversión por unidad d. Si la empresa registro ingresos por 1.200.000 y tuvo gastos de administración y venta por $216.300, elaborar el estado de resultado para la compañía para el año anterior. 15. 15. Las ventas reportadas por la empresa “ Sedan Ltda.”, durante el periodo ascendieron a $ 9.975.000 para una producción y venta de 700 unidades, los costos incurridos en el mismo periodo por unidad fueron: Costos Primo: $ 9.960 Costo de Conversión: $ 5.400
La política de utilidad de la empresa fue fijada en el 25% sobre el costo. No se tenían inventarios iniciales ni finales. Se pide: Determinar el costo del producto y los tres elementos del costo.
productora de jugos de naranja, presenta la siguiente 16. 16. La compañía Orange S.A, pro información con el fin de preparar un Estado del Costo de fabricación y venta.
Costo primo Costo de conversión Gastos de administración administración Gastos de ventas
$816.000 498.000 240.000 42.000
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17. 17. La compañía “Camer “Camer ltda.” , necesita elaborar el estado de costos de fabricación y venta, para su principal producto, para esto dispone de la siguiente información: Inic Ini cial (unidades) (unidades)
Final Fin al (unidades)
Inventario Inventario de Producto en Proceso Proceso
270
140 140
Inventario de Producto Terminado
135
216
Unidades terminadas en el período
1620
Costo unitario es de $18.000, distribuido así: Material directo directo Mano de obra directa Costos indirect indire ctos os
$9.000 $5.400 $3.600
Costos del del mes: Material directo directo Mano de obra directa Costos indirect indire ctos os
$2.700.000 $1.620.000 $1.080.000
18. 18. Elabore el estado de costo y el estado de resultados, de la empresa “XYZ” con la siguiente información proporcionada del último año: Costo de mano de obra directa
371.000
Compras de materiales directos
160.400
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Inv de PP 1 de enero
201.000
Inv. De PP 31 de diciembre
98.000
Inv de material directo directo 1 de enero
47.000
Inv de material directo directo 31 de diciembre dicie mbre
17.000
Inv de PT 1 de enero
8.000
Inv de PT 31 de diciembre di ciembre
62.700
19. 19. Con la siguiente información, preparar el estado de resultados y el estado de costos Gastos de Administ Administración ración Depreciación empresa (70% aplicable a planta) Material indirecto indire cto usado comisiones comisio nes de venta
$
3.748.500 2.295.000 600.000 1.292.000
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Inventario inicia inici al de producto en proceso Ventas Brutas
1.210.000 20.218.500
Fletes en ventas
312.000
Devoluciones en ventas
150.0 150.0
20. 20. Con la siguiente información estructure el Estado de Costo de Productos Fabricados y Vendidos y el Estado de Resultados para el año pasado de la compañía compañía Alfa S. A.: CIF Aplica Apli cados dos en el año Ventas realizadas en el año Inventario de Productos Terminados enero 1 Materiales Directos ire ctos utilizados en el año Inventario de Productos en Proceso diciembre 31 Mano de Obra Directa utilizada sin prestaciones sociales Gastos de Administraci Administración ón y Ventas Inventario de Productos Terminados diciembre 31 Inventario de Productos Produ ctos en Proceso enero 1 Factor para Prestaciones Pres taciones Sociales de la empresa
El 60% del costo primo $ 4.400.000 1.500. 1.500. 000 700.000 700.000 700.000 700.000 500.000 500.000 460.000 460.000 500.000 500.000 800.000 800.000 80%
21. 21. Con la siguiente información determine el valor de los materiales usados en la producción
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Mano de obra directa del periodo
20.000
Costos indirectos in directos de fabricac fabri cación ión del del periodo
30.000
Inventario inicia inici al de productos en proceso
40.000
Inventario inicial inici al de productos terminados
100.000 100.000
Inventario final de productos terminad terminados os
40.000
Ventas
200.000
Utilidad bruta en ventas
120.000 120.000
Gastos de ventas
30.000
Gastos administrativos
10.000
Se requiere: a) Estructure el Estado de Costo de Productos Manufacturados y Vendidos y el Estado de Resultados. b) Realice un análisis de los resultados obtenidos, diagnosticando el estado de la compañía.
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Finished Fi nished goods inventory (June 30)
100.0 100.000 00
30.000
a) Estructure el Estado de Costo de Productos Manufacturados y Vendidos de cada compañía. b) Realice un análisis de los resultados obtenidos. c) ¿Cuál de las dos compañías tiene un mejor manejo de los inventarios y porqué? d) ¿Que recomendación le daría a la compañía que no tiene un manejo adecuado de sus inventarios? e) ¿Si usted quisiera fabricar el producto cual sería el costo más competi competitivo, tivo, teniendo teniendo en cuenta que los costos de producción del periodo corresponden a 1.000 unidades?
(Bibliografía: (Biblio grafía: Contabilidad de Costos. Un enfoque enfoque Gerencial. De: Charles Charl es T. Horngren, George Foster y Srikant Srikan t M- Datar. Decimosegunda Edición. Edici ón. Edi torial: Pearson - Prentice Hall.)
EJERCICIO 4-17 (PÁGINA 127): 127): 24. 24. Destin Pr P roducts utiliza un sistema de costeo por órdenes de de trabajo con dos dos categorías de costos directos (materiales directos y mano de obra directa de fabricación) y un grupo de gastos indirectos de de fabricación. Destin asign asignaa los gastos gastos indirectos de de fabricaci fabricación ón
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25. 25. EJERCICIO 4-18 (PÁGINA 127): 127): Anderson Construction ensambla ensambla casas residencia esidenci ales. Utiliza un sistema de costos por órdenes órden es de trabajo con dos categorías de costos directos (materiales directos y mano de obra directa) y un grupo de costos indirectos (soporte (so porte de de ensamblaje) ensamblaje).. Las horas horas de mano de de obra directa son la base de asignación para los costos de soporte al ensamblaje. En diciembre de de 2006, 2006, Anderson presupuesta $8.000.000 de costos de soporte de ensamblaje para el 2007 y 160.000 horas de mano de obra directa también para el 2007.
Al finalizar el 2007, Anderson compara los costos de varios trabajos que se iniciaron y terminaron en ese año.
Periodo de construcción
Modelo Laguna
Modelo Misi Misió ón
Febrero – junio de 20 2007 07
Mayo – octubre octubre de 2007
Materiales directos
$106.450
$127.604
Mano de obra directa
$36.276 $36.276
$41.410 $41.410
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26. 26. EJERCICIO 4-23 (PÁGINA 129): 129): Considere la siguiente información seleccionada para Pittsburgh Forging Company Company para el 2006:
Gastos indirectos de fabricación presupuestados Horas máquina presupuestadas Gastos indirectos de fabricación reales Horas máquina reales
$7.000.000 200.000 200.000 $6.800.000 195.000 195.000
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Horas máquina presupuestadas
80.000
Gastos indirectos de fabricación en que se incurr in currió ió Horas máquina reales
$4.900.000 75.000
La información de horas máquina y los saldos finales (antes del prorrateo de gastos indirectos subasignados o sobreasignados) son los siguientes:
HORAS MAQUINA REALES REALES
SALDO FINAL DE 2007
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ENDING INVENTORY HORAS DE MOD DIRECT LABOR COST FACTOR PRESTACIONAL LABOR HOURS
3.000 Unidades Unidade s 1,2 Horas/Unidad Horas/Unid ad $500/Hour 60% 75.000 Hours
Requerimientos: 1.
Determinar la Tasa de Aplicación, los CIF Aplicados y la Variación, indicando si es
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30. 30. EJERCICIO PROPUESTO (Elaborado por el Profesor): Información de la compañía Lolas y Lolos Ltda.
CONCEPTO
PRESUPUESTO PARA 2002
DATOS REALES REALES PARA EL PRIMER SEMESTRE SEMESTRE DE 2002
CIF Fijos
$1.800.000 $1.800.000
$900.000 $900.000
CIF Variables
$5 / Unidad
$725.000
240.000 240.000 Unidades Unidade s
130.000 130.000 Unidades Unidade s
Producción
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Inventario Inicial
30.000 Unidades
Producción
15.000 Unidades
CIF Fijos CIF Variables Horas de MOD Costo de MD
Requerimientos:
$1.800.000
$150.000
$20 / Unidad
$310.000
3 Horas / Unidad
48.000 Horas
$50 / Unidad
$740.000
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Inventario de productos productos terminados, 1 de agosto de 2007 2007 Costo de la mercancía vendida ven dida
125 1.700
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34. 34. EJERCICIO 2-31 (PÁGINA 55): Howell Corporation tiene los siguientes saldos de cuentas (en millones):
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35. 35. EJERCICIO 2-33 (PÁGINA 56): Las siguientes partidas (en millones) pertenecen a Chan Corporation:
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Impuestos sobre la propiedad de la planta
1
El sistema sis tema de de costeo de de fabricac fabri cació ión n de de Chan aplica una clasificación en tres partes: partes: materiales
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Requerimiento: Calcule el costo del inventario de materiales, de productos en proceso y de productos terminad terminados os al 26 de febrero febre ro de 2007. 2007. (Bibliografía: (Biblio grafía: Contabilidad de Costos. Un enfoque Gerencial . De: Charles Charl es T. Horngren, Srikant M. Datar Datar y George Foster. Duodécima Edición. Edici ón. Editorial Editori al Pearson Prentice Hall. México, 2007 2007))
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