Contabilidad de Costos

U U N N

II V V E E R R S S II D D A A D D

D D E E

SAN MAR TÍN DE POR R  RE  S FACULTAD DE CIENCIAS CONTABLES, ECONÓMICAS Y FINANCIERAS ESCUELA PROFESIONAL DE ECONOMÍA

SÍLABO:

CONTABILIDAD DE COSTOS IV CICLO

SEMESTRE ACADÉMICO 2011- I Material didáctico para uso exclusivo en clase

LIMA - PERÚ

SILABO CONABILIDAD DE COSOS I!

DAOS "ENERALES

1.0 Faculta 1.2 D"(a)ta'"#t% Aca*'!c% 1., S"'"$t)" Aca*'!c% 1. C&!% 1./ C!cl% 1. C)*!t%$ 1. %)a$ S"'a#al"$ 1.5 P)"-)"6u!$!t%$ 1.8 D%c"#t" "l cu)

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: C!"#c!a$ Ec%#&'!ca$ : Ec%#%'+a : 2011-I : 0/20,/ : Cua)t% : 0 : 0/ 0, " t"%)+a 3 02 " ()4ct!ca : 0/20, C%#ta7!l!a B4$!ca : Ca7)"9%$ %;")a ca 3 a()"#a a ut!l!>a) l%$ c%$t%$ c%'% u#a ?"))a'!"#ta "# la ";aluac!&# " la "$t!&# "'()"$a)!al a$+ c%'% (a)a ()%3"cc!&# " #u";%$ "$c"#a)!%$: ()%3"ct%$@ ()%uct%$@ '")ca%$@ "tc 2. C%'()"#") la #atu)al">a " l%$ P)"$u(u"$t%$ "#t)% " la (la#!!cac!&# "'()"$a)!al@ l% 6u" l"$ (")'!t!)4 "'(l"a) !c?a !#$t)u'"#t% (%) 4)"a$@ % (a)a t%a la "'()"$a.

O$%etivos espec&'icos 1.C%'()"#") la !")"#c!a " l%$ c%$t%$ "# "'()"$a$ c%'")c!al"$@ !#u$t)!al"$ 3 " $");!c!%$.

2. I"#t!!ca) l%$ act%)"$ " c%$t%. ,. E;alua) l%$ $!$t"'a$ " c%$t%$. . D!")"#c!a)4 l%$ c%$t%$ ?!$t&)!c%$ " l%$ c%$t%$ ()""t")'!#a%$@ "#t"#!"#% la !'(%)ta#c!a " a'7%$ $!$t"'a$ " c%$t"% /. E#t"#")4 la$ t*c#!ca$ ut!l!>aa$ "# "l ()"$u(u"$t% "'()"$a)!al

IV!

(RO"RAMACION DE LOS CONENIDOS

UNIDAD I) EORIA DE LOS COSOS COM(EENCIAS C%'()"#") "l %)!"# 3 ;!#culac!%#"$ " l%$ c%$t%$ 3% a$t%$ "# la "'()"$a. CONENIDOS (ROCEDIMENALES •

 C%'()"#$!&# " l"ctu)a  Pu#t%$ " ;!$ta 3 %(!#!&#  E$tu!% " ca$%$

CONENIDOS ACIUDINALES • •

 Act!tu c)+t!ca T)a7a9% "# "6u!(%

CONENIDOS CONCE(UALES (RIMERA SEMANA Sesi*n) + C%#c"(t% " c%$t%$. Natu)al">a "l lu9% "l %#%$ "# la "'()"$a: c%#t"#!% " l%$ ")"$%$ $"# la$ 4)"a$ " )"$(%#$a7!l!a. C%#c"(t% #atu)al "l c%$t%. Fu"#t": L"t)!c!a a3l" Ra37u)# C%#ta7!l!a 3 a'!#!$t)ac!&# " c%$t%$G E. Mc )aH !ll@ M*!c% 1888 L"ctu)a: C%#c"(tual!>ac!&# 3 cla$!!cac!&# " l%$ c%$t%$ J$"(a)ata 01K ! 3 A)t?u) . A"l7")@ C%#ta7!l!a " C%$t%$: C%#c"(t%$ 3 A(l!cac!%#"$ (a)a la T%'a " D"c!$!%#"$ ")"#c!al"$. E. Mc )aH !ll@ C%l%'7!a@ 188/. L"ctu)a: S"(a)ata 02 JM!)a#aK ERCERA SEMANA Sesi*n) + Ca$u+$t!ca a(l!caa  ! Sesi*n) , Ma#% " %7)a. MO  P)%7l"'a$ "$("c!al"$ " la 'a#% " %7)a. El ""ct% " la$ l"3"$ $%c!al"$ "# "l c%$t% " la 'a#% " %7)a Fu"#t": Ral(? S. P%l!'"#!@ F)a# >! 3 A)t?u) . A"l7")@ C%#ta7!l!a " C%$t%$: C%#c"(t%$ 3 A(l!cac!%#"$ (a)a la T%'a " D"c!$!%#"$ ")"#c!al"$. E. Mc )aH !ll@ C%l%'7!a@ 188/. L"ctu)a: T)ata'!"#t% " la Ma#% " %7)a. JS"(a)ata 0,K a "l CIF. D"t")'!#ac!&# " la$ ta$a$ " a(l!cac!&# " l%$ c%$t%$ !#!)"ct%$ " a7)!cac!&# Fu"#t": Ral(? S. P%l!'"#!@ F)a# >! 3 A)t?u) . A"l7")@ C%#ta7!l!a " C%$t%$: C%#c"(t%$ 3 A(l!cac!%#"$ (a)a la T%'a " D"c!$!%#"$ ")"#c!al"$. E. Mc )aH !ll@ C%l%'7!a@ 188/. Sesi*n) , (RIMERA (R.CICA CALI-ICADA! /UINA SEMANA Sesi*n) +  A$!#ac!&# " l%$ c%$t%$ ()"$u(u"$ta%$ " l%$ "(a)ta'"#t%$ " $");!c!%$ a l%$ "(a)ta'"#t%$ " ()%ucc!&#. Fu"#t": Ral(? S. P%l!'"#!@ F)a# >! 3 A)t?u) . A"l7")@ C%#ta7!l!a " C%$t%$: C%#c"(t%$ 3 A(l!cac!%#"$ (a)a la T%'a " D"c!$!%#"$ ")"#c!al"$. E. Mc )aH !ll@ C%l%'7!a@ 188/. L"ctu)a: S"(a)ata 0 JM!)a#aK Sesi*n) , Ca$u+$t!ca "#")al UNIDAD III) SISEMAS DE COSOS ) COM(EENCIAS •

C%#%c!'!"#t% " la '"t%%l%+a " c4lcul% " c%$t%$ (a)a "'()"$a$ c%# u#a '%al!a " ()%ucc!&# " u#!&# " (a)t"$ % (!">a$.

CONENIDOS (ROCEDIMENALES • •

C%'()"#$!&# " l"ctu)a E$tu!% " ca$%$

CONENIDOS ACIUDINALES •

act!tu )"l"!;a a#t" l%$ ()%c"!'!"#t%$ 3 )"$ulta%$ " l%$ $!$t"'a$ " c%$t"%.

CONENIDOS CONCE(UALES SE0A SEMANA Sesi*n) +

C%$t%$ (%) )"#"$ " T)a7a9%. C%$t%$ (%) &)"#"$ " t)a7a9% (%) ()%c"$%$ 3 (%) %(")ac!%#"$. R"6u!$!c!%#"$ 3 $al!a$ " 'at")!al"$ "l al'ac*# Fu"#t": L"t)!c!a a3l" Ra37u)# C%#ta7!l!a 3 a'!#!$t)ac!&# " c%$t%$G E. Mc )aH !ll@ M*!c% 1888 L"ctu)a: S!$t"'a " c%$t"% (%) O)"#"$ " T)a7a9%. JS"(a)ata 0/K OCAVA SEMANA E0AMEN (ARCIAL NOVENA SEMANA Entre1a2 co3entarios 4 soluci*n de exa3en parcial! Sesi*n) + C%$t% (%) ()%c"$%$. Va)!%$ "(a)ta'"#t%$ % ()%c"$%$@ a(l!cac!&# " 'at")!al"$ al !#!c!% $%la'"#t". Fu"#t": L"t)!c!a a3l" Ra37u)# C%#ta7!l!a 3 a'!#!$t)ac!&# " c%$t%$G E. Mc )aH !ll@ M*!c% 1888 L"ctu)a: S"(a)ata 0 Sesi*n) , C%$t%$ (%) ()%c"$%$. Sal!a$ " 'at")!al"$ "l al'ac*# "# ;a)!a$ "ta(a$. I#;"#ta)!% !#!c!al 3 !#al " ()%uct%$ "# ()%c"$% Fu"#t": L"t)!c!a a3l" Ra37u)# C%#ta7!l!a 3 a'!#!$t)ac!&# " c%$t%$G E. Mc )aH !ll@ M*!c% 1888 L"ctu)a: S"(a)ata 0 DECIMA SEMANA Sesi*n) +

Ca$u+$t!ca "#")al

Sesi*n) , C%$t%$ "$t4#a). F!9ac!&# " l%$ "$t4#a)"$. Natu)al">a " l%$ (a)4'"t)%$ )"")"#c!al"$ (a)a ""ct% " ()"$u(u"$t%. Fu"#t": L"t)!c!a a3l" Ra37u)# C%#ta7!l!a 3 a'!#!$t)ac!&# " c%$t%$G E. Mc )aH !ll@ M*!c% 1888 L"ctu)a: C%$t"% E$t4#a). JS"(a)ata 0K