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Laboratorio N 01 - Materia Prima

La empresa " Cementos Andino SAC " elabora 02 productos, denominados A


utiliza materias prima A, B y C.
En el proceso se utiliza la siguiente formulacin estndar por unidad :
Producto Alfa : 1 Unidad
Materia Prima
Cantidad
A
20
B
40
C
10
Durante el mes se han hecho las sigtes producciones :
Da 05 :
200
unid.Alfa y
Da 12 :
250
unid.Alfa y
Da 24 :
300
unid.Alfa y
En el almacn de materia prima se tiene la siguiente informacin :
MATERIA PRIMA A
Saldo Inicial :
Da 03 : Compra
Da 10 : Compra
Da 20 : Compra

18,000.00
6,000.00
8,000.00
15,000.00

unid. a S/.
unid. a S/.
unid. a S/.
unid. a S/.

MATERIA PRIMA B
Saldo Inicial :
Da 02 : Compra
Da 07: Compra

10,000.00
12,000.00
20,000.00

unid. a S/.
unid. a S/.
unid. a S/.

MATERIA PRIMA C
Saldo Inicial :
Da 10 : Compra

10,000.00
10,000.00

unid. a S/.
unid. a S/.

Se pide :

a) Determinar la valuacin de los inventarios de materia prima A,B y C utilizando los m


UEPS.
b) Utilizando el mayor de fbrica, determine los importes que corresponden a materia p
en inventario ( B G )

rio N 01 - Materia Prima


2 productos, denominados Alfa y Omega, para la fabricacin de stos productos

stndar por unidad :


Producto Omega : 1 Unidad
Materia Prima
Cantidad
A
35
B
15
C
0
A
300
100
100

unid.Omega
unid.Omega
unid.Omega

nte informacin :

10.00
11.00
10.50
12.00

c/u
c/u
c/u
c/u

15.00
17.00
16.00

c/u
c/u
c/u

20.00
22.00

c/u
c/u

14500
8500
9500

prima A,B y C utilizando los mtodos costo promedio, PEPS y


que corresponden a materia prima consumida y materia prima

e stos productos

12500

2000

11500

2500

13500

3000

SALDOS FINALES
A

METODO PROMEDIO
METODO PEPS
METODO UEPS

165,105.80

72,131.74

263.888.89

174,000.00

72,000.00

270,000.00

156,000.00

67,500.00

259,000.00

Mtodos de Valuacin de Inventarios


Mtodo Promedio Mvil
Materia Prima " A "

Fecha
DIA 00
DIA 03
DIA 05
DIA 10
DIA 12

Detalle
SALDO INICIAL
COMPRA
CONSUMO
COMPRA
CONSUMO

DIA 20
COMPRA
DIA 24
CONSUMO
Totales y saldos

Ingreso

Cantidades
Salida

Valor
Unitario
10.00
11.00
10.25
10.50
10.36

8,500.00

Saldo
18,000.00
24,000.00
9,500.00
17,500.00
9,000.00

9,500.00

24,000.00
14,500.00

12.00 180,000.00
11.39

14,500.00

11.39

6,000.00
14,500.00
8,000.00
15,000.00

Existencias :

Ingreso
66,000.00
84,000.00

Materia Prima " B "

Fecha
Detalle
DIA 00
SALDO INICIAL
DIA 02
COMPRA
DIA 05
CONSUMO
DIA 07
COMPRA
DIA 12
CONSUMO
DIA 24
CONSUMO
Totales y saldos

Ingreso

Cantidades
Salida

12,000.00
12,500.00
20,000.00
11,500.00
13,500.00

Existencias :

Saldo
10,000.00
22,000.00
9,500.00
29,500.00
18,000.00
4,500.00

4,500.00

Valor
Unitario
Ingreso
15.00
17.00 204,000.00
16.09
16.00 320,000.00
16.03
16.03

16.03

Materia Prima " C "

Fecha
Detalle
DIA 00
SALDO INICIAL
DIA 05
CONSUMO
DIA 10
COMPRA
DIA 12
CONSUMO
DIA 24
CONSUMO
Totales y saldos

Ingreso

Cantidades
Salida
2,000.00

10,000.00
2,500.00
3,000.00

Existencias :

Saldo
10,000.00
8,000.00
18,000.00
15,500.00
12,500.00

12,500.00

Valor
Unitario
Ingreso
20.00
20.00
22.00 220,000.00
21.11
21.11

21.11

MAYOR AUXILIAR DE FABRICA

Materia Prima " A "


SI
Compras

SI
Compras

Valores
Salida

Saldo
180,000.00
246,000.00
148,625.00 97,375.00
181,375.00
88,096.43 93,278.57

MAYOR DE FABRICA

273,278.57
108,172.77 165,105.80

165,105.80

Almacen de Materia Prima


SI
Compras

Valores
Salida

Saldo
150,000.00
354,000.00
201,136.36 152,863.64
472,863.64
184,336.67 288,526.96
216,395.22 72,131.74

72,131.74

Valores
Salida

Saldo
200,000.00
40,000.00 160,000.00
380,000.00
52,777.78 327,222.22
63,333.33 263,888.89

263,888.89

SF

MAYOR AUXILIAR DE FABRICA

Materia Prima " B "

Materia Prima " C "


SI
Compras

MAYOR DE FABRICA

Produccin en Proceso
1

Mtodos de Valuacin de Inventarios


Mtodo PEPS ( Primeras Entradas Primeras Salidas )
Materia Prima " A "

Fecha
DIA 00
DIA 03
DIA 05
DIA 10
DIA 12

Detalle
SALDO INICIAL
COMPRA
CONSUMO
COMPRA
CONSUMO

DIA 12
DIA 20
DIA 24

CONSUMO
COMPRA
CONSUMO

Ingreso

Cantidades
Salida

6,000.00
14,500.00
8,000.00
3,500.00
5,000.00
15,000.00
1,000.00
8,000.00
500.00

Saldo
18,000.00
24,000.00
9,500.00
17,500.00
14,000.00

Valor
Unitario
10.00
11.00
10.00
10.50
10.00

Ingreso
66,000.00
84,000.00

9,000.00
24,000.00
23,000.00
15,000.00
14,500.00

11.00
12.00 180,000.00
11.00
10.50
12.00

14,500.00

12.00

Totales y saldos
Existencias :

Materia Prima " B "

Fecha
Detalle
DIA 00
SALDO INICIAL
DIA 02
COMPRA
DIA 05
CONSUMO
DIA 05
CONSUMO
DIA 07
COMPRA
DIA 12
CONSUMO
DIA 12
CONSUMO
DIA 24
CONSUMO
Totales y saldos

Ingreso

Cantidades
Salida

12,000.00
10,000.00
2,500.00
20,000.00
9,500.00
2,000.00
13,500.00

Existencias :

Saldo
10,000.00
22,000.00
12,000.00
9,500.00
29,500.00
20,000.00
18,000.00
4,500.00

4,500.00

Valor
Unitario
Ingreso
15.00
17.00 204,000.00
15.00
17.00
16.00 320,000.00
17.00
16.00
16.00

16.00

Materia Prima " C "

Fecha
Detalle
DIA 00
SALDO INICIAL
DIA 05
CONSUMO
DIA 10
COMPRA
DIA 12
CONSUMO
DIA 24
CONSUMO
Totales y saldos

Ingreso

Cantidades
Salida
2,000.00

10,000.00
2,500.00
3,000.00

Saldo
10,000.00
8,000.00

Valor
Unitario
Ingreso
20.00
20.00
22.00 220,000.00
20.00
20.00

Existencias :

2,500.00
10,000.00

20.00
22.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " A "


SI
Compras
Valores
Salida

145,000.00
35,000.00
55,000.00
11,000.00
84,000.00
6,000.00

Saldo
180,000.00
246,000.00
101,000.00
185,000.00
150,000.00

MAYOR DE FABRICA

95,000.00
275,000.00
264,000.00
180,000.00
174,000.00

Almacen de Materia Prima


SI
Compras

174,000.00

Valores
Salida

150,000.00
42,500.00
161,500.00
32,000.00
216,000.00

SF
Saldo
150,000.00
354,000.00
204,000.00
161,500.00
481,500.00
320,000.00
288,000.00
72,000.00

72,000.00

Valores
Salida
40,000.00
50,000.00
60,000.00

Materia Prima " B "


SI
Compras

Saldo
200,000.00
160,000.00
380,000.00
330,000.00
270,000.00

50,000.00
220,000.00
270,000.00

UXILIAR DE FABRICA

Materia Prima " B "

Materia Prima " C "


SI
Compras

R DE FABRICA

Produccin en Proceso
1

Mtodos de Valuacin de Inventarios


Mtodo UEPS ( Ultimas Entradas Primeras Salidas )
Materia Prima " A "

Fecha
DIA 00
DIA 03
DIA 05
DIA 05
DIA 10

Detalle
SALDO INICIAL
COMPRA
CONSUMO
CONSUMO
COMPRA

DIA 12
CONSUMO
DIA 12
CONSUMO
DIA 20
COMPRA
DIA 24
CONSUMO
Totales y saldos

Ingreso

Cantidades
Salida

6,000.00
6,000.00
8,500.00
8,000.00
8,000.00
500.00
15,000.00
9,500.00

Existencias :

Saldo
18,000.00
24,000.00
18,000.00
9,500.00
17,500.00
9,500.00
9,000.00
24,000.00
14,500.00

9,000.00
5,500.00

Valor
Unitario
10.00
11.00
11.00
10.00
10.50

Ingreso
66,000.00

84,000.00

10.50
10.00
12.00 180,000.00
12.00

10.00
12.00

Materia Prima " B "

Fecha
Detalle
DIA 00
SALDO INICIAL
DIA 02
COMPRO
DIA 05
CONSUMO
DIA 05
CONSUMO
DIA 07
COMPRA
DIA 12
CONSUMO
DIA 24
CONSUMO
DIA 24
CONSUMO
Totales y saldos

Ingreso

Cantidades
Salida

12,000.00
12,000.00
500.00
20,000.00
11,500.00
8,500.00
5,000.00

Existencias :

Saldo
10,000.00
22,000.00
10,000.00
9,500.00
29,500.00
18,000.00
9,500.00
4,500.00

Valor
Unitario
Ingreso
15.00
17.00 204,000.00
17.00
15.00
16.00 320,000.00
16.00
16.00
15.00

4,500.00

15.00

Saldo
10,000.00
8,000.00

Valor
Unitario
20.00
20.00

Materia Prima " C "

Fecha
DIA 00
DIA 05

Detalle
SALDO INICIAL
CONSUMO

Ingreso

Cantidades
Salida
2,000.00

Ingreso

DIA 10
COMPRA
DIA 12
CONSUMO
DIA 24
COANSU
Totales y saldos

10,000.00
2,500.00
3,000.00

Existencias :

18,000.00
15,500.00
12,500.00

8,000.00
4,500.00

22.00 220,000.00
22.00
22.00

20.00
22.00

MAYOR AUXILIAR DE

s
Materia Prima " A "
SI
Compras
Valores
Salida

66,000.00
85,000.00
84,000.00
5,000.00
114,000.00

SI
Compras

Saldo
180,000.00
246,000.00
180,000.00
95,000.00
179,000.00

MAYOR DE FABR

95,000.00
90,000.00
270,000.00
156,000.00

Almacen de Materia Prima


SI
Compras

90,000.00
66,000.00
156,000.00

Valores
Salida

204,000.00
7,500.00
184,000.00
136,000.00
75,000.00

SF
Saldo
150,000.00
354,000.00
150,000.00
142,500.00
462,500.00
278,500.00
142,500.00
67,500.00

67,500.00

Valores
Salida
40,000.00

Saldo
200,000.00
160,000.00

55,000.00
66,000.00

160,000.00
99,000.00
259,000.00

380,000.00
325,000.00
259,000.00

MAYOR AUXILIAR DE FABRICA

Materia Prima " B "

Materia Prima " C "


SI
Compras

MAYOR DE FABRICA

Produccin en Proceso
1