PRACTICA DE COSTEO DIRECTO Y COSTEO ABSORVENTE (6).docx

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PRACTICA DE COSTEO DIRECTO Y COSTEO ABSORVENTE La empresa industrial “Operarios Unidos SAC” comenzó sus operaciones el 01 de Abril del 2016, sin ningún inventario. Durante el primer mes de operaciones fue producido y vendido el único artículo que produce llamado planchas estándar. Tendiendo en cuenta los siguientes datos calcular: a) El inventario Final por el Costeo Directo b) El Inventario Final por Costeo de Absorción c) La diferencia en la Utilidad Neta obtenida con los dos métodos de costos, preparando el Estado de Resultado Integral. Las Ventas (a S/.25.00 por unidad) Planchas Vendidas 65,000 Unidades Producción (no hubo producción defectuosa) 80,000 unidades COSTOS Y GASTOS VARIABL ES X UNIDAD VARIABLES TOTAL FIJJOS TOTAL Materiales Directos
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