calcular el costeo de ventas(productos)

abril Procesos Variables Costo fijo

Produccion 6,000.00 onza
Mina 100.00 $/oz
Procesos 110.00 $/oz
Mantenimiento 150.00 $/oz
Total 360.00 $/oz
MOD 54.11 $/oz 324,666.67
CFDF(servicio de voladura) 16.67 $/oz 100,000.00
CFIF(Costos indirectos de fabricacion) 21.33 $/oz 128,000.00
CVIF(Costos indirectos de fabricacion variable 2.00 $/oz
COSTOS POR onza producida (ABORCION) 454.11 $/oz

COSTEO POR ABSORCION Abril

oz $/oz $
Ventas 5,400.00 1,298.45 7,011,630.00
Inventario inicial + 2,000.00 454.11 908,222.22
produccion + 6,000.00 454.11 2,724,666.67
Inventario final - 2,600.00 454.11 1,180,688.89
COSTO DE VENTAS 454.11 2,452,200.00
Utilidad Bruta 4,559,430.00
GASTOS
Gastos de ventas fijas 2,200,000.00
Gasto de venta variable 3 16,200.00
Utilidad operativa 2,343,230.00

COSTEO VARIABLE 5400 362.00

Ventas 5,400.00 1,298.45 7,011,630.00
Inventario inicial + 2,000.00 362.00 724,000.00
produccion + 6,000.00 362.00 2,172,000.00
Inventario final - 2,600.00 362.00 941,200.00
Gastos Adminstrativos varable de ventas + 5,400.00 3 16,200.00
COSTOS DE VENTAS 365 1,971,000.00
Margen de contribucon 5,400.00 933.45 5,040,630.00
Costos y gastos fijos
MOD(sueldos) 324,666.67
CFF( servico de voladura) 100,000.00
CFIF 128,000.00
Gastos Venta fija 2,200,000.00 todo lo que
2,287,963.33 tengo q
pagar si o si
practicamen
te los costos
fijos
Calcular MOD 40.00 324,666.67
Sueldo 5,000.00 Sueldo Fijo 8,116.67
Considerando SV 0.09
AFP 11% 0.11
CTS 1/12 0.08
Gratificaciones 2/1 0.17
Vacaciones 1/12 0.08
Seguro social 9% 0.09
0.62

552,666.67
239,488.89

55,266.67
MOD/ Sueldo 8,116.67 40 trabajadores 324,666.67 MOD
Considerando SV 0.09 CFDF
AFP 11% 0.11 CFIF
CTS 1/12 0.08
Gratificaciones 2/12 0.17
Vacaciones 1/12 0.08
Seguro social 9% 0.09
0.62
Costeo de ventas
Enero Febrero
Produccion 6,000.00 onza 5,900.00
Mina 100.00 $/oz 100.00
Procesos 110.00 $/oz 110.00
Mantenimiento 150.00 $/oz 150.00
Total 360.00 $/oz 360.00
MOD 54.11 $/oz 55.03
CFDF(servicio de voladura) 16.67 $/oz 16.95
CFIF(Costos indirectos de fabricacion) 21.33 $/oz 21.69
CVIF(Costos indirectos de fabricacion variables) 2.00 $/oz 2.00
COSTOS POR onza producida (ABORCION) 454.11 $/oz 455.67

Costeo por absorcion Anual

Ventas 5700 1244.27 7,092,339.00 5800
Produccion 6000 5900

Inventario inicial + 2000 454.11 908,222.22 2300

produccion + 6000 454.11 2,724,666.67 5900
Inventario final - 2300 454.11 1,044,455.56 2400
COSTO DE VENTAS 2,588,433.33
Utilidad Bruta 4,503,905.67
GASTOS
Gastos de ventas fijas 2,200,000.00
Gasto de venta variable 3 17,100.00

Utilidad operativa 2,286,805.67

324,666.67
100,000.00
128,000.00

Marzo Abril
onza 5,800.00 onza 6,000.00 onza
$/oz 100.00 $/oz 100.00 $/oz
$/oz 110.00 $/oz 110.00 $/oz
$/oz 150.00 $/oz 150.00 $/oz
$/oz 360.00 $/oz 360.00 $/oz
$/oz 55.98 $/oz 54.11 $/oz
$/oz 17.24 $/oz 16.67 $/oz
$/oz 22.07 $/oz 21.33 $/oz
$/oz 2.00 $/oz 2.00 $/oz
$/oz 457.29 $/oz 454.11 $/oz

1299.58 7,537,564.00 6000 1336.08 8,016,480.00 5700 1298.45 7,401,165.00

5800 6000

455.67 1,048,046.33 2400 457.29 1,097,489.66 2200 454.11 999,044.44

455.67 2,688,466.67 5800 457.29 2,652,266.67 6000 454.11 2,724,666.67
455.67 1,093,613.56 2200 457.29 1,006,032.18 2500 454.11 1,135,277.78
2,642,899.44 2,743,724.14 2,588,433.33
4,894,664.56 5,272,755.86 4,812,731.67

2,200,000.00 2,200,000.00 2,200,000.00

3 17,400.00 3 18,000.00 3 17,100.00

2,677,264.56 3,054,755.86 2,595,631.67

Mayo Junio Julio
6,100.00 onza 5,900.00 onza 5,800.00 onza
100.00 $/oz 100.00 $/oz 100.00 $/oz
110.00 $/oz 110.00 $/oz 110.00 $/oz
150.00 $/oz 150.00 $/oz 150.00 $/oz
360.00 $/oz 360.00 $/oz 360.00 $/oz
53.22 $/oz 55.03 $/oz 55.98 $/oz
16.39 $/oz 16.95 $/oz 17.24 $/oz
20.98 $/oz 21.69 $/oz 22.07 $/oz
2.00 $/oz 2.00 $/oz 2.00 $/oz
452.60 $/oz 455.67 $/oz 457.29 $/oz

5500 1288.74 7,088,070.00 5400 1279.1 6,907,140.00 6100 1310.59

6100 5900 5800

2500 452.60 1,131,502.73 3100 455.67 1,412,584.18 3600 457.29

6100 452.60 2,760,866.67 5900 455.67 2,688,466.67 5800 457.29
3100 452.60 1,403,063.39 3600 455.67 1,640,420.34 3300 457.29
2,489,306.01 2,460,630.51
4,598,763.99 4,446,509.49

2,200,000.00 2,200,000.00
3 16,500.00 3 16,200.00 3

2,382,263.99 2,230,309.49
 Agosto Setiembre Octubre
6,000.00 onza 6,200.00 onza 5,300.00
100.00 $/oz 100.00 $/oz 100.00
110.00 $/oz 110.00 $/oz 110.00
150.00 $/oz 150.00 $/oz 150.00
360.00 $/oz 360.00 $/oz 360.00
54.11 $/oz 52.37 $/oz 61.26
16.67 $/oz 16.13 $/oz 18.87
21.33 $/oz 20.65 $/oz 24.15
2.00 $/oz 2.00 $/oz 2.00
454.11 $/oz 451.14 $/oz 466.28

7,994,599.00 6200 1295.13 8,029,806.00 5800 1236.55 7,171,990.00 5400

6000 6200 5300

1,646,234.48 3300 454.11 1,498,566.67 3100 451.14 1,398,533.33 3500

2,652,266.67 6000 454.11 2,724,666.67 6200 451.14 2,797,066.67 5300
1,509,048.28 3100 454.11 1,407,744.44 3500 451.14 1,578,989.25 3400
2,789,452.87 2,815,488.89 2,616,610.75
5,205,146.13 5,214,317.11 4,555,379.25

2,200,000.00 2,200,000.00 2,200,000.00

18,300.00 3 18,600.00 3 17,400.00

2,986,846.13 2,995,717.11 2,337,979.25

 Noviembre Diciembre
onza 6,000.00 onza 6,000.00 onza
$/oz 100.00 $/oz 100.00 $/oz
$/oz 110.00 $/oz 110.00 $/oz
$/oz 150.00 $/oz 150.00 $/oz
$/oz 360.00 $/oz 360.00 $/oz
$/oz 54.11 $/oz 54.11 $/oz
$/oz 16.67 $/oz 16.67 $/oz
$/oz 21.33 $/oz 21.33 $/oz
$/oz 2.00 $/oz 2.00 $/oz
$/oz 454.11 $/oz 454.11 $/oz

1222.49 6,601,446.00 6100 1175.33 7,169,513.00 6200 1200.62 7,443,844.00

6000 6000

466.28 1,631,968.55 3400 454.11 1,543,977.78 3300 454.11 1,498,566.67

466.28 2,471,266.67 6000 454.11 2,724,666.67 6000 454.11 2,724,666.67
466.28 1,585,340.88 3300 454.11 1,498,566.67 3100 454.11 1,407,744.44
2,517,894.34 2,770,077.78 2,815,488.89
4,083,551.66 4,399,435.22 4,628,355.11

2,200,000.00 2,200,000.00 2,200,000.00

3 16,200.00 3 18,300.00 3 18,600.00

1,867,351.66 2,181,135.22 2,409,755.11