SENA - REGIONAL CUNDINAMARCACENTRO DE BIOTECNOLOGIA AGROPECUARIA CBA

CENTRO DE BIOTECNOLOGIA AGROPECUARIA - CBA

TECNOLOGO DE CONTABILIDAD Y FINANZAS
TALLER DE COSTOS POR ORDENES DE PRODUCCION

1. SALDOS INICIALES ABRIL ($)

CODIGO ACTIVO CODIGO PASIVO

1110 42,000,000 2205 3,500,000
1405 15,000,000 2365 750,000
7105 4,500,000 2408 1,986,000
1430 8,500,000 2505 2,800,000
1520 17,600,000 2610 6,364,000
1524 8,000,000 SUBTOTAL 15,400,000
1528 5,500,000 PATRIMONIO
1592 - 2,854,000 3105 70,000,000
3705 12,846,000
SUBTOTAL 82,846,000
TOTAL ACTIVO 98,246,000 TOTAL PAS.Y PAT 98,246,000

2. MOVIMIENTO DEL MES DE ABRIL

1. Se compran MP a un Regimen Simplificado y se pagan de contado $10.600.000

2. se pagan salarios y retenciones de marzo 100% y proveedores al 70%
3. Se reciben 2 ordenes de producción cuyo consumo es de:

PARES A PRODUCIR POR ORDENES 140

MATERIAL UNIDAD COSTO UNIT. Q x PAR OP1 TOTAL OP.1
CUERO MTS 11,400 0.80 1,276,800
PLANTILLA MTS 3,500 0.50 245,000
SUELA MTS 7,000 0.60 588,000
TACON UNIDAD 1,100 2.00 308,000
CORDONES UNIDAD 120 2.00 33,600
HILO MTS 15 2.50 5,250
PEGANTE GRMS 5 50.00 35,000
TOTAL MAT.DIR. 2,491,650

MATERIA PRIMA INDIRECTA 140

MATERIAL UNIDAD COSTO UNIT. Q x PAR OP1 OP No.1
MARQUILLAS UNIDAD 120 2.00 33,600
EMPAQUE UNIDAD 1,650 1.00 231,000
TOTAL MAT.IND. 264,600
 DEPARTAMENTO DE PRODUCCION MANO DE OBRA DIRECTA
CARGO OPERARIOS Q SMLV SUELDO
TROQUELADOR 1 1.8 737,717 1,327,891
ARMADOR 3 1.5 737,717 3,319,727
GUARNIZADOR 2 1.6 737,717 2,360,694
ACABADOS 1 1.0 737,717 737,717
TOTAL 7 7,746,029

DEPARTAMENTO DE PRODUCCION MANO DE OBRA INDIRECTA

CARGO OPERARIOS Q SMLV SUELDO
SJPERVISOR 2 2.2 737,717 3,245,955
ASEADORA 1 1.0 737,717 737,717
VIGILANTE 1 1.4 737,717 1,032,804
AUXILIAR 1 145.0 3,074 445,704
TOTAL 5 5,462,180

C.I.F. Valor Anual Mensual

DEPRECIACION 17,500,000 1,750,000 145,833
SERVICIOS PUB. 1,480,000
OTROS 220,000
TOTAL CIF 1,845,833

NOMINA
CARGO EMPLEADOS Q SMLV SUELDO
Administración 3 1 10,500,000
Ventas 2 1 5,200,000
TOTAL 5 15,700,000

OTROS Valor Vida Util Dep. Anual Dep.Mensual

DEP.OFICINA 8,000,000 10 800,000 66,667
DEP.COMPUTO 5,500,000 5 1,100,000 91,667
OTROS -
TOTAL OTROS 158,334

TOTAL COSTOS DE FABRICACION

Concepto M.P.Dir. M.O.Dir. C.I.F. TOTAL
O.P. No. 1 2,491,650 5,410,557 4,772,277 12,674,484
O.P. No. 2 3,269,500 7,099,639 6,292,896 16,662,034
Total 5,761,150 12,510,196 11,065,172 29,336,518
 200
Q x PAR OP2 TOTAL OP.2 O.P. = Orden de Producción
0.80 1,824,000 Q = Cantidad
0.40 280,000 SMLV = Salario Minimo Legal Vigente
0.45 630,000 A.T. = Auxilio de Transporte
2.00 440,000 C.I.F. = Costos Indirectos de Fabricación
2.00 48,000 Prorrateo = Redistribución de los C.I.F
2.50 7,500
40.00 40,000
3,269,500

200
Q x PAR OP2 OP No.2
2.00 48,000
1.00 330,000
378,000
NO DE OBRA DIRECTA SALUD PENSION ARL
SUBTOTAL
A.T. SALARIO 8.5% 12% 1.044%
83,140 1,411,031 112,871 159,347 13,863 286,081
249,420 3,569,147 282,177 398,367 34,658 715,202
166,280 2,526,974 200,659 283,283 24,646 508,588
83,140 820,857 62,706 88,526 7,702 158,934
581,980 8,328,009 658,412 929,523 80,869 1,668,804

O DE OBRA INDIRECTA SALUD PENSION ARL

SUBTOTAL
A.T. SALARIO 8.5% 12% 1.044%
166,280 3,412,235 275,906 389,515 33,888 699,309
83,140 820,857 62,706 88,526 7,702 158,934
83,140 1,115,944 87,788 123,936 10,782 222,507
83,140 528,844
415,700 5,877,880 426,400 601,977 52,372 1,080,750

Aplicación Prorrateo de Costos Indirectos de Fabricación

Ordenes Mat.Prima Factor Depreciación Factor Servicios
OP 1 2,491,650 0.0253 63,072 0.2569 640,088
OP 2 3,269,500 0.0253 82,761 0.2569 839,912
Total 5,761,150 145,833 1,480,000

GASTOS DE ADMINISTRACION Y VENTAS

SALUD PENSION ARL
SUBTOTAL
A.T. SALARIO 8.5% 12% 0.522%
249,420 10,749,420 892,500 1,260,000 109,620 2,262,120
166,280 5,366,280 442,000 624,000 54,288 1,120,288
415,700 16,115,700 1,334,500 1,884,000 163,908 3,382,408

UNIDADES COSTO UNIT.

140 90,532
200 83,310
173,842
e 737,717
($) 83,140
 SENA ICBF CAJACOM PRIMA CESANTIAS INTERESES
SUBTOTAL
2.0% 3.0% 4.0% 8.33% 8.33% 1.00%
26,558 39,837 56,441 122,836 117,539 117,539 14,110
66,395 99,592 142,766 308,752 297,310 297,310 35,691
47,214 70,821 101,079 219,114 210,497 210,497 25,270
14,754 22,132 32,834 69,720 68,377 68,377 8,209
154,921 232,381 333,120 720,422 693,723 693,723 83,280

SENA ICBF CAJACOM PRIMA CESANTIAS INTERESES

SUBTOTAL
2.0% 3.0% 4.0% 8.33% 8.33% 1.00%
64,919 97,379 136,489 298,787 284,239 284,239 34,122
14,754 22,132 32,834 69,720 68,377 68,377 8,209
20,656 30,984 44,638 96,278 92,958 92,958 11,159

100,330 150,494 213,961 464,785 445,575 445,575 53,490

icación Prorratero Mano de Obra Indirecta

Factor Otros Ordenes Mat.Pr.Dir. Factor M.O.Ind.
0.0382 95,148 OP 1 2,491,650 1.4887 3,709,369
0.0382 124,852 OP 2 3,269,500 1.4887 4,867,370
220,000 Total 5,761,150 8,576,739

VENTAS
SENA ICBF CAJACOM PRIMA CESANTIAS INTERESES
SUBTOTAL
2.0% 3.0% 4.0% 8.33% 8.33% 1.00%
210,000 315,000 429,977 954,977 895,427 895,427 107,494
104,000 156,000 214,651 474,651 447,011 447,011 53,663
314,000 471,000 644,628 1,429,628 1,342,438 1,342,438 161,157
VACACIONES Dep
SUBTOTAL TOTAL Factor
4.16% Mat.P.Dir.
55,240 304,428 2,124,375
138,101 768,412 5,361,512 Ser.Pub.
Factor
98,205 544,469 3,799,145 Mat.P.Dir.
30,689 175,652 1,225,163
322,235 1,792,961 12,510,196 Otros
Factor
Mat.P.Dir.
VACACIONES
SUBTOTAL TOTAL
4.16% M.O.Ind.
Factor
135,032 737,632 5,147,963 Mat.P.Dir.
30,689 175,652 1,225,163
42,965 240,040 1,674,769 M.O.DIR
Factor
- 528,844 Mat.P.Dir.
208,685 1,153,325 8,576,739

Prorratero Mano de Obra Directa

Ordenes Mat.Pr.Dir. Factor M.O.Dir.
OP 1 2,491,650 2.1715 5,410,557
OP 2 3,269,500 2.1715 7,099,639
Total 5,761,150 12,510,196

VACACIONES
SUBTOTAL TOTAL
4.16%
436,800 2,335,148 16,301,664
216,320 1,164,005 8,125,224
653,120 3,499,153 24,426,889
 145,833
0.0253
5,761,150

1,480,000
0.2569
5,761,150

220,000
0.0382
5,761,150

8,576,739
1.4887
5,761,150

12,510,196
2.1715
5,761,150

TOTAL C.I.F.
Ordenes Valor($)
OP 1 4,772,277
OP 2 6,292,896
Total 11,065,172
3. REGISTRO CONTABLES - ABRIL

1110 1410 0P1

42,000,000 10,265,040 2,491,650 12,674,484
48,773,913 33,121,589 5,410,557
1,480,000 3,709,369
220,000 264,600
1,015,000 63,072
2,450,000 640,088
90,773,913 48,551,629 95,148
42,222,284 12,674,484 12,674,484

1405 1410 OP2

15,000,000 2,491,650 3,269,500 16,662,034
4,500,000 3,269,500 4,867,370
10,600,000 264,600 7,099,639
378,000 378,000
30,100,000 6,403,750 82,761
23,696,250 839,912
124,852
16,662,034 16,662,034

2610 3105
6,364,000 70,000,000
1,792,961 70,000,000
1,153,325
3,499,153
12,809,439

-
51 52
16,301,664 8,125,224
158,334 8,125,224
16,459,998
2368
69,960
69,960

BALANCE DE PRUEBA TOTALES BALANCE DE PRUEBA SAL

CODIGO DEBE HABER CODIGO
1110 90,773,913 48,551,629 1110
1405 30,100,000 6,403,750 1405
1410 29,336,518 29,336,518 1410
1430 37,836,518 29,336,518 1430
1520 17,600,000 1520
1524 8,000,000 1524
1528 5,500,000 1528
1592 3,158,167 1592
2205 2,450,000 3,500,000 2205
2365 1,015,000 1,015,000 2365
2370 8,746,797 2370
2368 69,960 2368
2408 - 9,773,432 2408
2505 33,121,589 33,121,588 2505
2610 12,809,439 2610
3105 70,000,000 3105
3605 - 3605
3705 12,846,000 3705
4120 40,986,482 4120
51 16,459,998 51
52 8,125,224 52
6120 29,336,518 6120
TOTAL 309,655,279 309,655,279 TOTAL

-
 1430 1524
8,500,000 29,336,518 8,000,000
12,674,484 8,000,000
16,662,034
37,836,518 29,336,518
8,500,000

1520 1528
17,600,000 5,500,000
17,600,000 5,500,000

3705 71
12,846,000 2,491,650 2,491,650
12,846,000 3,269,500 3,269,500
5,761,150 5,761,150

4120 6120
40,986,482 29,336,518
40,986,482 29,336,518
BALANCE DE PRUEBA SALDOS
DEBE HABER
42,222,284
23,696,250

8,500,000
17,600,000
8,000,000
5,500,000
3,158,167
1,050,000

8,746,797
69,960
9,773,432

12,809,439
70,000,000

12,846,000
40,986,482
16,459,998
8,125,224
29,336,518
159,440,275 159,440,276

1
 1592 2365
2,854,000 1,015,000 750,000
145,833 265,000
158,334 1,015,000 1,015,000
3,158,167

2205 2408
2,450,000 3,500,000 - 1,986,000
1,050,000 7,787,432
- 9,773,432
9,773,432

72 73
12,510,196 5,410,557 264,600 8,576,739
7,099,639 378,000 264,600
12,510,196 12,510,196 8,576,739 378,000
145,833 145,833
1,480,000 1,480,000
220,000 220,000
11,065,172 11,065,172

2505 2370/80
8,328,009 2,800,000 1,668,804
5,877,880 8,328,009 1,080,750
16,115,700 5,877,880 720,422
2,800,000 16,115,700 464,785
33,121,589 33,121,588 3,382,408
1,429,628
8,746,797
 COMPAÑÍA XY S.A.S.
ESTADO DE COSTO DE VENTAS
ABRIL 31 DE 2.016
Concepto Parciales VALOR ($)
Inventario Inicial M.P. 19,500,000
Materia Prima Directa 15,000,000
Materia Prima Indirecta 4,500,000
Mas: Compras M.P. 10,600,000
Materia Prima Disponible 30,100,000
Menos: Inventario Final M.P. 23,696,250
Materia Prima Utilizada 6,403,750
Menos: Materia Prima Indirecta 642,600
OP No.1 264,600
OP No.2 378,000
Costo Materia Prima Directa 5,761,150
OP No.1 2,491,650
OP No.2 3,269,500
Nomina de la Fabrica 21,086,935
Mano de Obra Indirecta 8,576,739
OP No.1 3,709,369
OP No.2 4,867,370
Costo Mano de Obra Directa 12,510,196
OP No.1 5,410,557
OP No.2 7,099,639
C.I.F.
Materia Prima Indirecta 642,600
Mano de Obra Indirecta 8,576,739
Depreciación Fabrica 145,833
Serv icios Pùblicos 1,480,000
Otros 220,000
Total Costos Indirectos Fabric. 11,065,172
OP No.1 4,772,277
OP No.2 6,292,896
TOTAL COSTO DE FABRICACION 29,336,518
inv. Inicial Prod. Proceso 0
Total Costo Prod.Proceso 29,336,518
Inv.Final Prod.Proceso 0
Total Costos Prod.Terminada 29,336,518
OP No.1 12,674,484
OP No.2 16,662,034
Inv.Inicial Prod.Terminada 8,500,000
Total Costo Prod.Ter.Disp. 37,836,518
Inv.Final Prod.Terminada 8,500,000
TOTAL COSTO DE VENTA 29,336,518
 UTILIDAD
ORDENES VALOR 30% PART%
OP1 12,674,484 3,802,345 43.20
OP2 16,662,034 4,998,610 56.80
TOTAL 29,336,518 8,800,955 100.00
(A) (B)=(A*30%)

UTILIDAD
PRODUCTO TERMINADO VALOR 40% TOTAL
OP1 16,346,805 6,538,722 22,885,526
OP2 21,489,714 15,134,607 36,624,321
TOTAL PROD.TER. 37,836,518 21,673,329 59,509,847
(C) (D)=(C*40%) (E)=(C+D)

COMPAÑÍA DE CALZADO
ESTADO DE RESULTADOS
Abril 31 de 2.016

Concepto Valor ($)

Ventas 40,986,482
Costos de Ventas 29,336,518
Margen de Contribución 11,649,963
Gastos Operacionales
Administración 16,459,998
Ventas 8,125,224
Margen Operacional - 12,935,259
Provisión Impuestos 0
Margen Neto - 12,935,259
 UTILIDAD VENTA
30% TOTAL 60%
3,802,345 26,687,872 16,012,723
4,998,610 41,622,931 24,973,759
8,800,955 68,310,803 40,986,482
(B) (F)=(E+B) (G)=(F*60%)

COMPAÑÍA DE CALZADO
ESTADO DE RESULTADOS
Abril 31 de 2.016

ACTIVO PASIVO
Cuenta Valor ($) Cuenta Valor ($)

Bancos 42,222,284 Proveedores 1,050,000

Invent.Mat. Prima 23,696,250 Impuesto Ind. y Comercio 69,960
invent.Prod.Terminado 8,500,000 Retenciones y Aportes 8,746,797
Maquinaria y Equipo 17,600,000 Impuesto a las Ventas 9,773,432
Muebles y Enseres 8,000,000 Obligaciones Laborales 12,809,439
Equipo Computo 5,500,000 TOTAL PASIVO 32,449,627
Depreciación Acumulada - 3,158,167 PATRIMONIO
Capital 70,000,000
Perdida del Ejercicio - 12,935,259
Utilidades Acumuladas 12,846,000
TOTAL PATRIMONIO 69,910,741
TOTAL ACTIVO 102,360,367 TOTAL PASIVO Y PATRIMONIO 102,360,368
CODIGO DEBE HABER
1405 10,600,000
2405 -
2368 69,960
2365 265,000
1110 10,265,040
10,600,000 10,600,000

1110 48,773,913
4135 40,986,482
2408 7,787,432
48,773,913 48,773,913