Scribd Logo
Upload

Welcome to Scribd!

  • 20 views

    Caso Abc

    Uploaded by

    MARICRUZ ESMERALDA ROJAS CHAVEZ
    This document contains production and cost data for three products - shirts, pants, and polos. It shows the total cost of raw materials for each product, as well as the traditional costs and costs calculated using activity-based costing. Under ABC, it determines the costs of each activity involved in production and allocates them to each product. It then calculates the cost per product using ABC and compares this to the traditional costing method. Finally, it provides the same information for pants and polos that it did for shirts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content

    You might also like

    Caso Abc

    Uploaded by

    MARICRUZ ESMERALDA ROJAS CHAVEZ
    20 views5 pages
    This document contains production and cost data for three products - shirts, pants, and polos. It shows the total cost of raw materials for each product, as well as the traditional costs and costs calculated using activity-based costing. Under ABC, it determines the costs of each activity involved in production and allocates them to each product. It then calculates the cost per product using ABC and compares this to the traditional costing method. Finally, it provides the same information for pants and polos that it did for shirts.

    Original Description:

    este es un caso sobre ABC Y ABB de presupuesto

    Original Title

    CASO ABC

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document contains production and cost data for three products - shirts, pants, and polos. It shows the total cost of raw materials for each product, as well as the traditional costs and costs calculated using activity-based costing. Under ABC, it determines the costs of each activity involved in production and allocates them to each product. It then calculates the cost per product using ABC and compares this to the traditional costing method. Finally, it provides the same information for pants and polos that it did for shirts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    20 views5 pages

    Caso Abc

    Uploaded by

    MARICRUZ ESMERALDA ROJAS CHAVEZ
    This document contains production and cost data for three products - shirts, pants, and polos. It shows the total cost of raw materials for each product, as well as the traditional costs and costs calculated using activity-based costing. Under ABC, it determines the costs of each activity involved in production and allocates them to each product. It then calculates the cost per product using ABC and compares this to the traditional costing method. Finally, it provides the same information for pants and polos that it did for shirts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 5

    PRODUCTO UNIDADES PRODUCIDAS COSTODE MATERIA PRIMA

    Camisas 6000 S/ 120.00


    Pantalones 5000 S/ 150.00
    Polos 4500 S/ 60.00

    TASA=CIF TOTAL/ BASE ASIG TOTAL

    CIF
    BASE ASIG.TOTAL
    TASA

    COSTO TRADICIONAL
    Producto CMP TOTAL CMO TOTAL

    Camisas S/ 720,000.00 S/ 240,000.00


    Pantalones S/ 750,000.00 S/ 250,000.00
    Polos S/ 270,000.00 S/ 112,500.00
    S/ 1,740,000.00 S/ 602,500.00

    Almacen Corte
    CIF TOTAL C/ACTIVO S/ 528,060.00 S/ 230,040.00

    1ero 2do
    ACTIVIDAD BASE CAMISAS
    1 Almacen Suministro 1,040
    2 Corte N° cotes 1,200
    3 Planta N° horas maq 8,850
    4 Supervicion Inspeccion 8,500
    5 Control calidad Supervision 10,000
    6 Acabado Unidades 10,000

    ACTIVIDAD BASE CAMISAS


    Almacen Suministro S/ 208,023.64
    Corte N° cotes S/ 93,575.59
    Planta N° horas maq S/ 278,084.42
    Supervicion Inspeccion S/ 19,694.72
    Control calidad Supervision S/ 24,351.65
    Acabado Unidades S/ 104,658.33
    CIF C/PRODUCTO S/ 728,388.35

    0 COSTO TRADICIONAL
    Producto CMP TOTAL CMO TOTAL
    Camisas S/ 720,000.00 S/ 240,000.00
    Pantalones S/ 750,000.00 S/ 250,000.00
    Polos S/ 270,000.00 S/ 112,500.00
    0 S/ 1,740,000.00 S/ 602,500.00
    COSTO DE MANO DE OBRA
    S/ 40.00
    S/ 50.00
    S/ 25.00

    CIF TOTAL/ BASE ASIG TOTAL

    S/ 1,816,085.00
    S/ 602,500.00
    3.01424896

    OSTO TRADICIONAL
    CIF TOTAL COSTO DE PRODUCCION

    S/ 723,419.75 S/ 1,683,419.75
    S/ 753,562.24 S/ 1,753,562.24
    S/ 339,103.01 S/ 721,603.01
    S/ 1,816,085.00 S/ 4,158,585.00

    Planta Supervicion Control calidad Acabado


    S/ 686,570.00 S/ 53,755.00 S/ 66,480.00 S/ 251,180.00

    3ro 4to 5to


    PANTALONES POLOS TOTAL BASE CIF C/A TASA
    950 650 2,640 S/ 528,060.00 200.02
    1,000 750 2,950 S/ 230,040.00 77.98
    7,500 5,500 21,850 S/ 686,570.00 31.42
    8,000 6,700 23,200 S/ 53,755.00 2.32
    9,500 7,800 27,300 S/ 66,480.00 2.44
    8,000 6,000 24,000 S/ 251,180.00 10.47
    S/ 1,816,085.00

    PANTALONES POLOS CIFF TOTAL


    S/ 190,021.59 S/ 130,014.77 S/ 528,060.00
    S/ 77,979.66 S/ 58,484.75 S/ 230,040.00
    S/ 235,664.76 S/ 172,820.82 S/ 686,570.00
    S/ 18,536.21 S/ 15,524.07 S/ 53,755.00
    S/ 23,134.07 S/ 18,994.29 S/ 66,480.00
    S/ 83,726.67 S/ 62,795.00 S/ 251,180.00
    S/ 629,062.95 S/ 458,633.70

    OSTO TRADICIONAL
    CIF TOTAL COSTO DE PRODUCCION
    S/ 728,388.35 S/ 1,688,388.35
    S/ 629,062.95 S/ 1,629,062.95
    S/ 458,633.70 S/ 841,133.70
    S/ 1,816,085.00 S/ 4,158,585.00

    You might also like