PRACTICA 4 COSTOS ABC 26.10.2016.docx - PRACTICA N 4 COSTOS...

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PRACTICA N° 4 COSTOS ABC La industria del Globo S.A., se dedica a la fabricación de globos. La venta del presente mes es por la suma de S/. 3,500,000.00. Fabrica globos de diferentes tamaños N° 4, N°8, N°2 y pencil. Los accionistas desean conocer el monto por las utilidades y la cantidad de producción según el área, a su vez informarse sobre algunas mermas obtenidas durante el proceso de fabricación. Los costos indirectos ascienden a S/. 3,050.00 CENTRO DE COSTOS S/. Producción 1,950.00 Logística 700.00 Ingeniería 400.00 Total S/. 3,050.00 Elementos Globo N° 4 Globo N° 8 Globo N° 12 Globo Pencil Materia Prima 296.40 960.34 829.92 284.54 Mano de Obra 39.69 128.61 111.14 38.11 Área de Producción S/. 1,950.00 Actividades % Costo Indirecto Preparación y Mezclado
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