ACTIVIDADES
MANO DE OBRA INDIRECTA
VALOR VALOR
$
28,000 PRODUCTION RUNS SETUP TIME
ADMINISTRATION
PRODUCTION RUNS SETUP TIME
ADMINISTRATION
FRINGE BENEFITS COMPUTERS SYSTEM
10,000 PRODUCTION RUNS
MACHINERY
8,000
MAINTENANCE
4,000
ENERGY
2,000
TOTAL DE GASTOS IND.
ACTIVIDAD
DEPART DEPARTAMENTOS AMENTOS
$
AMINISTRATION
52,000
% DE ASIGN.
FACTOR
PRODUCTION RUNS
50%
9.
4,!!!.!"
4,!!!.!"
SETUP TIME
40%
21.29
4,258.5!
1,0!4.!4
ADMINISTRATION
10%
"00.00
"00.00
"00.00
PRODUCTION RUNS
80%
5.
2,!!!.!"
2,!!!.!"
ADMINISTRATION
20%
500.00
100%
0.80
4,000.00
,200.00
100%
0.40
2,000.00
1,!00.00
100%
0.20
1,000.00
800.00
19,791.89
15,197.97
AZUL
NEGRA
MANO DE OBRA INDIRECTA INDIRECTA
COMPUTER SYSTEMS
5 00
500
MACHINERY
MACHINE HOURS MAINTENANCE
MACHINE HOURS ENERGY
MACHINE HOURS GASTO IND. DE FAB. TOTAL co!o "#$. D% &'(. U#"!')"o
0.40
0.8
#& '()&*+) - ./..
0.50
0.50
#& '()&*+) - ... COSTO DE PROD. UNITARIO UNITARIO *ABC*
0.28 +
1.18
0.28 +
1.1
AZUL
VOUMEN VENTAS
50,000
40,000
9,000
1.5
1.5
1.55
COSTO M.P. UNIT
0.5
0.5
0.52
0.02
0.02
0.02
0.1
0.1
0.1
50
50
8
200
50
228
1
1
1
HRS. MOD
HORAS MAUINA
HRS. MAUINA
HORAS MAUINA
PRODUCTION RUNS TOTA SETUP TIME HOURS ADMINISTRACIN
RO-A
MORADA
,54!.!"
1,120.00
14,000.00
4,854."5
1,022.05
11,200.00
"00.00
"00.00
2,800.00
2,02!.!"
!40.00
8,000.00
500
500
2,000.00
"20.00
80.00
8,000.00
!0.00
40.00
4,000.00
180.00
20.00
2,000.00
1,888./9
0,1./5
5,///.//
1.4
4.12
0.52
0.55
0.28 .
RO-A
PRECIO POR UNIDAD HORAS MAUINA
+
NEGRA
0.28 +
0.95
MORADA
1,000
100,000
1.!5 0.55 0.02
2,000
0.1
10,000
12
150
48
52!
1
4
VO. DE VENTAS
50,000
COSTO TOTA DE MPD
25,000.00
COSTO TOTA DE MOD
10,000.00
COSTO PRIMO
$
GASTOS IND. FAB. TOTAES COSTO DE PROD. TOTA
0,000.00 $
#& '()&*+) - ./..
0.20 $
3*& )( - *. U()&*+) #& - /+ '()&*+) TRADICIONA
!5,000.00 0.50
#& '()&*+) - ... #& /+) '()&*+)
5,000.00
0."0 0.!0
$
B-(-6#) -7&+* - * MOD
1.0 4,000.00
C& - MOD +)3- -(-6&
14,000.00
#& '()&*+) - ./..
$
0.50
#& '()&*+) - ...
$
0.28
#& /+)
$
0."8
$ $
40,000
9,000
1,000
20,000.00
4,!80.00
550.00
50,20.00
8,000.00
1,800.00
200.00
20,000.00
"50.00
"0,20.00
!00.00
!0,000.00
28,000.00 $
!,480.00
24,000.00
5,400.00
52,000.00
$
0.50 0."0
$
1.0
0."2 1.2
10,20.00
0.20 $
0.!0 $
1,50.00 $ 0.55
0.20
0.!0 $
$
0.52
0.20 $
11,880.00
$
0."5 0.!0
$
1.5
,200.00
"20.00
80.00
8,000.00
11,200.00
2,520.00
280.00
28,000.00
$
0.50
$
0.52
$
0.55
$
0.28
$
0.28
$
0.28
$
0."8
$
0.80
$
0.8
tasa de gif
6.00
ACTIVIDADES
MANO DE OBRA INDIRECTA
VALOR
$
28,000 PRODUCTION RUNS SETUP TIME
ADMINISTRATION
PRODUCTION RUNS SETUP TIME
ADMINISTRATION
FRINGE BENEFITS COMPUTERS SYSTEM
10,000 PRODUCTION RUNS
MACHINERY
8,000
MAINTENANCE
4,000
ENERGY
2,000
TOTAL DE GASTOS IND.
DEPARTAMENTOS
$
AMINISTRATION
52,000
+)(3- -(-6& +)(3- -(-6& ) TOTA DE MANO DE OBRA INDIRECTA ACTIVIDAD
% DE ASIGN.
FACTOR
PRODUCTION RUNS
50%
9.
4,!!!.!"
4,!!!.!"
SETUP TIME
40%
21.29
4,258.5!
1,0!4.!4
ADMINISTRATION
10%
"00.00
"00.00
"00.00
PRODUCTION RUNS
80%
5.
2,!!!.!"
2,!!!.!"
ADMINISTRATION
20%
500.00
100%
0.80
4,000.00
,200.00
100%
0.40
2,000.00
1,!00.00
100%
0.20
AZUL
NEGRA
MANO DE OBRA INDIRECTA
COMPUTER SYSTEMS
500
500
MACHINERY
MACHINE HOURS MAINTENANCE
MACHINE HOURS ENERGY
MACHINE HOURS
1000
GASTO IND. DE FAB. TOTAL
800
19,791.89
15,197.97
GASTO IND. DEF FAB. UNIT.
0.40
0.8
MATERIA PRIMA UNIT.
0.50
0.50
0.5000
MANO DE OBRA DIRECTA U. COSTO DE PROD. UNITARIO *ABC*
+
1.0/
0.5000 +
1.8
AZUL
VOUMEN VENTAS
50,000
RO-A
40,000
1.5
1.5
1.55
COSTO M.P. UNIT
0.5
0.5
0.52
0.02
0.02
0.02
0.1
0.1
0.1
50
50
8
200
50
228
1
1
1
HRS. MOD
HORAS MAUINA
HRS. MAUINA
HORAS MAUINA
PRODUCTION RUNS TOTA SETUP TIME HOURS ADMINISTRACIN
RO-A
MORADA
,54!.!"
1,120.00
14,000.00
4,854."5
1,022.05
11,200.00
"00.00
"00.00
2,800.00
2,02!.!"
!40.00
8,000.00
500
500
2000
"20.00
80.00
8,000.00
!0.00
40.00
4,000.00
180
20
1,888./9
0,1./5
1.4
4.12
0.52
0.55
0.5200
0.5500
.07
9,000
PRECIO POR UNIDAD HORAS MAUINA
+
NEGRA
+
5.
2,000.00 5,///.//
28,000.00
10,000.00
MORADA
1,000
100,000
1.!5 0.55 0.02
2,000
0.1
10,000
12
150
48
52!
1
4
