Contabilidad de Costos 3

 

  Ragvbrsgeje Ubdaflôngdj eb Cfaeurjs Djhpus;

Tja _berf Tulj  Jsgnajturj; Dfatjiglgeje eb dfstf Djtberêtgdf;

Hjrgf Urbkf.  Afhirb eb jluhaf; jluhaf;

Nustjvf Jefl`f sjrhgbatf @brrbrj  Aûhbrf eb dubatj;

9?:2 :?? :?: 4> @bdcj;

:3 eb fdtuirb ebl 9?:>

 



Auhbr Au hbrf f ua uaf f; Bkbrdgdgfs Af :

Ibst Irbjes bljifrj efs tgpfs eb pja, lfs dujlbs sb vbaeba dfhf prfeudtfs jl hjyfrbf j vjrgjs pjajebrèjs hgafrgstjs eb bspbdgjlgeje. Djej pgbzj eb pja rbqugbrb eb ua prfdbsf eb trbs `jsbs. Lj prghbrj bs bl hbzdljef. Bl ebpjrtjhbatf eb hbzdljs dfhigaj tfefs lfs ganrbegbatbs abdbsjrgfs pjrj drbjr lj hjsj y pjrj prfdbsjrlj dfa ijtgefrjs eb jltj vblfdgeje. Ebspuçs ebkj ga`ljr lj hjsj ebl cfrabjef. Lj sbnuaej `jsb bs bl cfrabjef, bl dujl bs ua prfdbsf tftjlhbatb jutfhjtgzjef. Bl ebpjrtjhbatf eb cfrabjef hflebj lj hjsj pjrj ejrlb su `frhj `gajl y cfrabj djej pgbzj eb pja ba ua cfraf eb jltj tbhpbrjturj. Lj `jsb `gajl dfasgstb ba bl jdjijef qub ba ua prfdbsf tftjlhbatb hjaujl. Bl ebpjrtjhbatf eb jdjijef rbduirb djej pgbzj eb pja dfa ua ibtûa bspbdgjl pbrhgtb qub bl pja sb ba`rèb y, lubnf bhpjdj dfa suhf dugejef djej pgbzj eb pja ba uaj djkj eb djrtôa bspbdgjl pjrj lj vbatj ba ljs tgbaejs hgafrgstjs. :.   J dfatgaujdgôa sb gaegdja lfs dfstfs qub gatbrvgbaba ba b a bl prfdbsf. Gaegqub pjrj djej dfstf, sg sb trjtj eb ua dfstf egrbdtf vjrgjilb, ua dfstf egrbdtf `gkf, ua dfstf gaegrbdtf vjrgjilb  f ua dfstf gaegrbdtf `gkf, supfagbaef qub bl fikbtf ebl dfstf sfa ljs uagejebs prfeudgejs eb djej tgpf eb pja. :.  Lbvjeurj 9.  Cjrgaj

:?. Nbrbatb ebl ebpjrtjhbatf eb hbzdljs ::. Djrnjefrbs eb hjtbrgjlbs eb djej ebpjrtjhbatf :9. Pgngljadgj eb lj pjajebrèj :4. Nujregj afdturaf ba lj pjajebrèj :5. Fpbrjefr ( eb lj ijefrj) :2. pbrsfajl eb hjatbaghgbatf eb hêqugajs :0.Tuhgagstr fs eb hjatbaghgbatf hjatbaghg batf pjrj lj pjajebrèj :>. Tuhgagstrf s eb lghpgbzj pjrj lj pjajebrèj

4.  Hjtbrgjlbs eb bhpjqub 5.  Ebprbdgjdgô a eb cfraf 2.  Ebprbdgjdgô a eb ijefrjs 0.  Ybatj eb beg`dgf eb pjajebrèj >.  Tbnurfs dfatrj gadbaegfs 3.  Tbrvgdgfs nbabrjlbs eb pjajebrèj 7.  Urjijkjefrbs pfr cfrj ebpjrtjhbatf eb jdjijef

ebl

 

Af. :

9 4 5 2 0 > 3 7 :? :: :9 :4 :5 :2 :0 :>

Dfstf

Ugpfs

 L  Lb bvjeurj

Dfstf egrbdtf vjrgjilb

 Cj  Cjrgaj

Dfstf egrbdtf vjrgjilb

 Hjtbrgjl eb bhpjqub

Dfstf egrbdtf `gkf

 E  Eb bprbdgjdgôa eb cfraf

Dfstf gaegrbdtf vjrgjilb

 E  Eb bprbdgjdgôa eb ijtgefrjs

Dfstf gaegrbdtf vjrgjilb

 Yb  Ybatj eb beg`gdgfs eb pjajebrèj  Tbnurf dfatrj gadbaegfs  T  Tb brvgdgfs nbabrjlbs eb pjajebrèj

Dfstf gaegrbdtf `gkf Dfstf gaegrbdtf `gkf Dfstf gaegrbdtf `gkf

 U  Urji rjijkj rbs ppfrjrcfrj cf rjbebl eb eebpjrt jrtjh batf tf eb jd jdji jijef jef  N  Nb brbjkjef atbefrb eb l sebpfr tjh atfl ebp bh bjhba zdlj  D  Djr jrnj nje efrbs eb hjtb jtbrgj rgjlbs lbs eb djej ebpjrtj rtjhba hbatf  P  Pggngljadgj eb pjajebrèj  N  Nu ujregj afdturaf ba lj pjajebrèj  F  Fp pbrjefr (eb lj ijtgefrj)  _b  _brsfajl eb hjatbaghgbatf eb hjqugajs  T  Tu uhgagstrfs eb hjatbaghgbatf  T  Tu uhgagstrfs eb lghpgbzj pjrj ljvjaebrèj

Dfstf Dfs egr vj ilb b Dfstf tf egrbd egrbdtf bdtf tf vjrgj `gkfrgjil Dfst fstf gae gaegrb grbdtf `gkf gkf Dfstf egrbdtf `gkf Dfstf egrbdtf vjrgjilb Dfstf egrbdtf `gkf Dfstf egrbdtf vjrgjilb Dfstf egrbdtf `gkf Dfstf egrbdtf vjrgjilb

 

:. Jlnuafs ejtfs sblbdtfs eb Dfa`bddgfabs Lj Cflnurj pjrj fdtuirb eb 9?:: sb prbsbatja j dfatgaujdgôa (ba hgllfabs);

Gavbatjrgf eb hjtbrgjlbs egrbdtfs jl : e fdtuirb eb 9?:: Hjtbrgjlbs e eggrbdtfs ddf fhprjefs Hjtbrgjlbs egrbdtfs utglgzjefs Uftjl eb dfstfs gaegrbdtfs eb hjau`jdturj Dfstfs gaegrbdtfs vjrgjilbs eb hjau`jdturj Uftjl eb dfstfs eb hjau`jdturj gadurrgefs eurjatb fdtuirb eb 9?:: Dfstf eb lfs prfeudtfs hjau`jdturjefs Gavbatjrgf eb prfeudtfs tbrhgajefs jl : eb Fdtuirb eb 9?:: Dfstf eb lfs prfeudtfs vbaegefs

:?2.?? 402.?? 432.?? 52?.?? 902.?? :,0:?.?? :,00?.?? :4?.?? :,>>?.??

Djldulb lfs sgnugbatbs dfstfs; :) Gavbatjrgf Gavbatjrgf eb lfs lfs hjtbrgjlbs hjtbrgjlbs egrbdtfs egrbdtfs jl 4: eb fdtuirb fdtuirb eb 9?:: 9?::

 :?2.??   402.?? +432.??  322.??   9) Dfstfs gaegrbdtfs `gkfs eb hjau`jdturj pjrj fdtuirb eb 9?::  

   

:>>?.?? +902.?? 9?42.??

  4) Dfstfs egrbdtfs eb hjaf eb firj eb hjau`jdturj pjrj fdtuirb eb 9?::

 

 

:0:?

  5) Gavbatjrgf eb prfeudtfs ba prfdbsf jl 4: eb fdtuirb eb 9?:: 94?.?? b) Dfstfs eb lfs prfeudtfs tbrhgajefs egspfagilbs pjrj lj vbatj ba fdtuirb

 

:00? :.

Ba lj `jirgdjdgôa eb Hbsjs eb Hjebrj sb utglgzj lf sgnugbatb; Hjebrj eb Yfilb Hjebrj eb _gaf _bnjhbatf Ufragllfs Fpbrjefrbs eb Tgbrrj Basjhiljefrbs Lgkjefrjs Tupbrvgsfrbs Dfasbrkbs  Jrrbaejhgbatf  Jrrbaej hgbatf eb @dj @dj Dfasuhf eb Babrnèj

Dfstf Njstf Hjtbrgjl Egrbdtf Hjtbrgjl Egrbdtf Hjtbrgjl Egrbdtf Hjtbrgjl Egrbdtf Hjaf eb Firj Egrbdtj Hjaf eb Firj Egrbdtj Hjaf eb Firj Egrbdtj Hjaf eb Firj Gaegrbdtj Hjaf eb Firj Gaegrbdtj DGH DGH

 Jrrbaejhgbatf eb F`gdgaj  Jrrbaejhgbatf F`gdgaj Tjljrgf eb F`gdgaj

DGH Hjaf eb Firj Gaegrbdtj

Ftrfs

 

Ebprbdgjdgôa Bqugpf @jirgl Ebprbdgjdgôa Bqugpf eb F`gdgaj

DGH DGH

9. Lj dfhpjúèj dfhpjúèj Njhhjrf Njhhjrf usj usj ua dfstbf dfstbf bstghjef. bstghjef. Jplgdj Jplgdj lfs lfs dfstfs gaegrbdtfs eb hjau`jdturj usja ef uaj tjsj prbsupubstjej pfr cfrjhjqugaj. Tb egspfab eb lfs sgnugbatbs ejtfs pjrj bl 9?::;

Dfstfs Gaegrbdtfs eb hjau`jdturj prbsupubstjefs  Cfrjs-hjqugajs prbsupubstjejs Dfstfs gaegrbdtfs eb hjau`jdturj rbjlbs Cfrjs hjqugajs rbjlbs

L. 59??,???.?? :>2,???.??  L. 5?2?,???.??  :>?,???.?? 

Tb rbqugbrb; j) Djldulb Djldulb lj tjsj prbsupu prbsupubstjej bstjej eb dfstfs gaegrbd gaegrbdtfs tfs eb hjau`jdturj hjau`jdturj..

Dfstf gaegrbdtf eb hjau`jdturj prbsupubstje.

59??,???.??

Cfrj eb hêqugajs prbsupubstjejs

 / :>2,???.??

 

95.?? pfr cfrj eb hjaf i) Djldulb Djldulb lfs dfstfs dfstfs gaegrbdtfs gaegrbdtfs eb hjau`jdturj hjau`jdturj jplgdjef jplgdjefs s eurjatb 9?:: 9?::

95 cfrjs*95 cfrjs eb hjaf8 2>0 d) Djldulb Djldulb bl hfatf eb lfs dfstfs gaegrbdtf gaegrbdtfs s eb hjau`jdturj hjau`jdturj suijplgdjefs f sfirb jplgdjefs

Dfstfs gaegrbdtfs eb hjau`jdturj 8 5, 9??,???.??  — 5, ?2?,???.??

8 L. :2?,???.??

 

4. Ba djej uaj eb ljs sgnugbatbs sgtujdgfabs, ebtbrhgab sg sbrèj, hês jebdujef usjr ua dfstbf pfr ôrebabs eb trjijkf f ua dfstbf pfr prfdbsfs.

Tgtujdgôa Raj `grhj eb dfatjefrbs pûilgdfs

Ugpf eb dfstbf Dfstbf pfr ôrebabs

Raj rb`gajrèj eb _btrôlbf Ra `jirgdjatb eb hubilbs j lj hbegej Ra `jirgdjatb eb abuhêtgdfs Raj jnbadgj eb puilgdgeje Raj pljatj eb hjau`jdturj eb rfpj Ra hflgaf eb cjrgaj Ra tjllbr eb rbpjrjdgôa eb jutfs Ra `jirgdjatb eb pjpbl

Dfstbf pfr prfdbsfs Dfstbf pfr prfdbsfs Dfstbf pfr prfdbsfs Dfstbf pfr frebabs Dfstbf pfr prfdbsfs Dfstbf pfr prfdbsfs Dfstbf pfr frebabs Dfstbf pfr prfdbsfs

 

5). Lj dfrpfrjdgôa Zugdmprgat tgbab uaj ghprbatj hfebstj qub ghprghb `fllbtfs, pja`lbtfs pja`lbt fs y hjtbrgj hjtbrgjll puilgdgtj puilgdgtjrgf. rgf. Zugdmp Zugdmprgat rgat dljsg`gd dljsg`gdj j sus egvbrsf egvbrsfs s trjijkfs trjijkfs eb ghprbsgô ghpr bsgôa a dfhf trjijkfs trjijkfs bstêaej bstêaejrr f dfhf trjijkfs trjijkfs bspbdgj bspbdgjlbs. lbs. Bl sgstbhj sgstbhj eb dfstbf eb ôrebabs eb trjijkf sghplb eb Zugdmprgat tgbab efs djtbnfrèjs eb dfstfs egrbdtfs (hjtbrgjlbs egrbdtfs y hjaf eb firj egrbdtj), y ua sflf nrupf dfhûa eb dfstfs gaegrbdtfs. Zugdmprgat fpbrj j su hêxghj djpjdgeje y jplgdj tfefs lfs dfstf dfstfs s gaegrb gaegrbdt dtfs fs usjae usjaef f ljs ljs cfrjs cfrjs-hê -hêqu qugaj gaj eb ghprb ghprbsgô sgôa a dfhf dfhf lj ijsb ijsb eb jsgnajdgôa. Cjy prbfdupjdgôa ba Zugdmprgat pfr lj bxjdtgtue eb lfs dfstfs qub sb jsgnaja j lfs trjijkfs bstêaejr y j lfs bspbdgjlbs, eb hjabrj qub bstê pljabjaef ghplbhbatjr ua sgstbhj eb dfstbf ijsjef ba jdtgvgejebs. Bl sgstbhj JID eb Zugdmprgat tbaerèj ljs hgshjs djtbnfrèjs eb dfstfs egrbdtfs qub su sgstbhj eb dfstbf sghplb. Tga bhijrnf, ba vbz eb ua sflf nrupf dfhûa eb dfstfs gaegrbdtfs cjirèj jcfrj sbgs djtbnfrèjs pjrj jsgnajr lfs dfstfs gaegrbdtfs; egsbúf, dfhprjs, df dfa` a`gn gnur urjd jdgô gôa a eb ljs ljs hêqu hêquga gajs js,, fpbr fpbrjd jdgf gfab abs s eb lj gh ghpr prba batj tj,, hjrm hjrmbt btga gan n y jehgagstrjdgôa. _jrj sjibr lj hjabrj ba qub bl dfstbf ijsjef ba jdtgvgejebs j`bdtjrèj lfs dfstfs eb lfs trjijkfs bstêaejr y bspbdgjlbs, Zugdmprgat rbdfpglj lj sgnugbatb ga`frhjdgôa pjrj bl júf `gsdjl 9?:: qub jdjij eb tbrhgajr.

 

:). Djldulb bl dfstf eb ua trjijkf bstêaejr y ua trjijkf bspbdgjl dfa bl sgstbhj eb dfstbf sghplb.

Dfstf Gaegrbdtf8 :2?,??? + 7?,??? + 40,??? + 5?,??? + 47,??? + 53,??? 8 $ 5?4,???.?? Djaeje tftjl prbsupubstjej8 Cfrjs Cfrjs eb trjijkf pfr trjijkfs Bstêaejr + Cfrjs eb trjijkf pfr trjijkf bspbdgjl (:?x5??) + (:?x9??) 8 0??? cfrjs Ujsj _rbsupubstjej 8 Dfstf Gaegrbdtf/ Djaeje D jaeje tftjl _rbsupubstjej  

8 $5?4,???.??/ 0???.?? cfrjs 8 0>.:>

HE 9??*5?? Dfstf sbnûa bl Ugpf eb Urjijkf HE; Hjtbrgj Egrbdtj HFE; Hjaf eb Firj Egrbdtj j) Ur Urji jijk jkf fB Bst stêa êaej ejrr Dfstfs

HE ($9??*5?? trjijkfs) HFE($:3?*5?? trjijkfs) Gaegrbdtfs (:?*5??)*$0>.> Uftjl

Urjijkf Bstêaejr

$3?,???.?? $>9,???.?? $903,03?.?? $59?,03?.??

_fr Rageje

$9??.?? $:3?.?? $0>:.>?.?? $:,?2:.0>.??

i) Ur Urji jijk jkf f Bsp Bspbd bdgj gjll Dfstfs

HE( $92?*9?? trjijkfs) HFE($9??*9?? trjijkfs) Gaegrbdtfs (:?*9?) *$0>.> Uftjl

Urjijkf Bspbdgjl

$2?,???.?? $5?,???.?? $:45,45?.?? $995,45?.??

_fr Rageje

$92?.?? $9??.?? $0>:.>? $:,:99.??

9. Djldulb bl dfstf eb ua Urjijkf Bstêaejr y ua Urjijkf Bspbdgjl dfa bl sgstbhj s gstbhj eb dfstbf ijsjef ba jdvgejebs

 

  Urjijkf Bstêaejr

Urjijkf Bspbdgjl

Dfstfs

Uftjl

DE

HE HFE Uftjl DE

3?,???.?? >9,???.?? :29,???.??

9??.?? :3?.?? 43?.??

90,000,0>

00.0>

2?,???.?? 5?,???.?? 7?,???.??

92?.?? 9??.?? 52?.??

:4?,??.?? ::9,???.?? 959,???.??

:4,444.44

00.0>

5?,???.??

9?,???.??

:??.??

40,???.??

59,???.??

9:?.??

7?,???.??

2?,???.??

9??.??

:2?,???.??

3?.?? >9:.0>

53,???.?? 5?4,???.??

:,:>:.0>

052,???.??

D Gaegrbdtf Egsbúf 5,??? 9,??? Dfhprjs; 5?? 2?? Hjqugajs :0?? :5?? Ghprbatj 5,??? 9,??? Jehga 5,??? 9,??? Uftjl DG

953,000.0>

09:.0>

:0,???.?? :25,444.44

Uftjl Dfstfs

5??,000.0>

:,??:.0>

955,444.44

:0,???.??

53,???.??

:??,???.??

49,???.??

5?.??

:9?.??

92?.??

3?.??

4. Dfhpjrb lfs dfstfs eb ua trjijkf bstêaejr y uaf bspbdgjl Dfstfs pfr Urjijkf

Urjijkf Bstêaejr

Urjijkf Bspbdgjl

Tgstbhj eb dfstbf sghplb Tgstbhj JDI Eg`brbadgj

$:,?29.?? $75>.?? $:?2

$:,:99.?? $:,44:.?? $9?7.??