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Flujo Fsico de Unidades Almacn de Materiales

Inv. Final Productos Term. 420.00 Inv. Inicial 3,420,000.00


Vendidas 3,880.00 Compras 36,740,000.00
Total Disp. P/Vta. 4,300.00 Disp. 40,160,000.00
Inv. Inic. Prod. Terminados 300.00 Inv. Final 4,930,000.00
Unds. Terminadas 4,000.00
Compras= Materiales Directos + Fletes en Compra
Compras = 36,400,000.00 +
Compras = 36,740,000.00
C.F.P. = M.D + M.O.D + C.F
C.F.P. = 35,230,000.00+ 16,250,000.00+ 15,265,000.00
C.F.P. = 66,745,000.00 Bs.

C.F= Depr. Eq. De Planta + M.O.I + C.F


C.F= 2,135,000.00 + 8,340,000.00 + 4,790,000.00
C.F= 15,265,000.00 Bs.

C.P.T.P= Inv. Inic. Prod. Proceso + C.F.P - Inv. Final Prod. Proceso
C.P.T.P= 8,150,000.00+ 66,745,000.00 - 4,235,000.00
C.P.T.P= 70,660,000.00 Bs.

C.P.T x U. = C.P.T.P / N Unds. Terminadas


C.P.TxU. = 17,665.00 Bs.

1) C.U. Inv. Final Prod. Terminados 17,665.00 Bs.


2) C. Total Inv. Final Prod. Terminados 420 Unds x 17.656,00 Bs = 7419300 Bs
3) Costo de los Prod. Vendidos (Costo de Venta)

300 Unds x 16.200,00 Bs = 4,860,000.00 Bs. Segn P.E.P.S


3580 Unds x 17.665,00 Bs = 63,240,700.00 Bs.
3880 Unds. 68,100,700.00 Bs.

4) Utilidad Bruta Total = Ventas - Costo de Venta


U.B.T= 85,360,000.00 - 68,100,700.00
U.B.T= 17,259,300.00 Bs.

5) Utilidad Bruta por Unidad = Utilidad Bruta Total / N Unidades Vendidas


U.B.U= 4,448.27 Bs./Und.
Almacn de Materiales
35,230,000.00 (M.D)

35,230,000.00 (M.U.)

tos + Fletes en Compra - Descuentos en Compra


+ 860,000.00 - 520,000.00

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