Contabilidad Gerencia - CPEL 2016-I-M1

Plan del Curso

Semana 1

Semana 2

Semana 3

Semana 4

Semana 5

Semana 6
ontabilidad Gerencia - CPEL 2016-I-M1
an del Curso
TEMA 1:
Costos
Métodos de costeo
s
del punto de equilibrio de un producto
Análisis
del
: punto de equilibrio de una Mezcla de producto
Presupuestos,
: definición, objetivos, característica
Presupuesto operativo
Practica Calificada
Definición, 1
características y políticas importantes a tomar en
cuenta
–
caso
– aplicativo
Presupuesto
– de inversión
caso aplicativo
Practica
- Calificada 2
ROE
–
EVA
Practica Calificada 3
 Nov Dic Ene Feb
Venta Und 1 2000 3000 5,000.00 7,000.00
PU 20 20 20 20

Und 2 5000 7000 10,000.00 15,000.00

PU 18 18 18 18
130000 186000 280000 410000
Costo Venta
MP C1
Ratio /PT 20%
Costo Unitario 3.5

C2
Ratio /PT 2
Costo Unitario 1.2

MO Rend (HH/PT)
UND 1 2
UND 2 1
Costo Unitario 2
Costo Laborales 50%

CIF Ratio (Soles/PT)

UND 1 1.5
UND 2 0.5

Gastos Operativos
Mes 120,000.00

Inventarios de producto terminado

Saldo Inicial
Producto Und1 Und 200
Terminado Soles 4,200.00

Und2 Und 300

Soles 5,700.00

MP C1 Und 200
Soles 800

C2 Und 500
Soles 750
Caja-Efectivo Soles 25000

Saldo Finales
Producto Und1 1,000.00 1,500.00
Terminado Und2 2,000.00 3,000.00

MP C1 5,000.00 6,000.00
C2 10,000.00 8,000.00
Mar Abr
8,000.00 4,000.00
20 20

12,000.00 20,000.00
18 18
376000 440000
 2,000.00 2,500.00
4,000.00 5,000.00

4,000.00 2,000.00
12,000.00 5,000.00
Mes de Enero
Absorción-Real
Und1 Und2 Total

0.1 Volumen de Producción

0.1.1 Ventas Programada 5,000.00 10,000.00
0.1.2 Inventario Inicial PT 200 300
0.1.3 Inventario Final de PT 1,000.00 2,000.00

Plan de Producción 5,800.00 11,700.00

1.1 Costo Fabricación

1.1.1 MP
a. C1 Und 1,160.00 2,340.00
S/. 4,060.00 8,190.00 12,250.00
b. C2 Und 11,600.00 23,400.00
S/. 13,920.00 28,080.00 42,000.00
1.1.2 MO Und 11,600.00 11,700.00
S/. 34,800.00 35,100.00 69,900.00
1.1.3 CIF 10% S/. 8,700.00 5,850.00 14,550.00

Costo Total de fabricación 61,480.00 77,220.00 138,700.00

1.2 Costo Producción

1.2.1 Saldo Inicial PP - -
1.2.2 Costo Fabricación 61,480.00 77,220.00 138,700.00
1.2.3 Saldo Final PP - - -

Total Costo de Producción 61,480.00 77,220.00 138,700.00

Costo Unitario de Producción 10.60 6.60

1.3 Costo de Ventas

x 1.3.1 Costo de Producción S/. 61,480 S/. 77,220
1.3.2 Saldo Inicial de PT S/. 4,200 S/. 5,700
Disponible para Venta Soles S/. 65,680 S/. 82,920
Und 6,000.00 12,000.00
Costo Unitario 10.95 6.91
x 1.3.3 Inventario Final Und 1,000.00 2,000.00
Soles S/. 10,947 S/. 13,820

x 1.3.4 Costo de Venta Soles S/. 54,733 S/. 69,100

Und 5,000.00 10,000.00

1.4 Estado de Resultado

1.4.1 Venta 100,000.00 180,000.00 280,000.00

1.4.2 Costo de Venta -54,733.33 -69,100.00 -123,833.33
1.4.3 Utilidad Bruta 45,266.67 110,900.00 156,166.67
1.4.4 Gastos Operativos -120,000.00
1.4.4.1 Gastos CIF
1.4.5 Utilidad Operativa 36,166.67
1.4.6 Gastos Financieros 4% -11,200.00
1.4.7 Utilidad antes de Impuestos 24,966.67
1.4.8 IR 27% -6,741.00
1.4.9 Utilidad Neta 18,225.67
Variable Normal
Und1 Und2 Total Und1 Und2 Total

5,000.00 10,000.00 5,000.00 10,000.00

200 300 200.00 300.00
1,000.00 2,000.00 1,000.00 2,000.00

5,800.00 11,700.00 5,800.00 11,700.00

1,160.00 2,340.00 1,160.00 2,340.00

4,060.00 8,190.00 12,250.00 4,060.00 8,190.00 12,250.00
11,600.00 23,400.00 11,600.00 23,400.00
13,920.00 28,080.00 42,000.00 13,920.00 28,080.00 42,000.00
11,600.00 11,700.00 11,600.00 11,700.00
34,800.00 35,100.00 69,900.00 34,800.00 35,100.00 69,900.00
11,600.00 21,060.00 32,660.00 21,060.00

52,780.00 71,370.00 124,150.00 64,380.00 92,430.00 156,810.00

52,780.00 71,370.00 124,150.00 64,380.00 92,430.00 156,810.00

52,780.00 71,370.00 124,150.00 64,380.00 92,430.00 156,810.00

9.10 6.10 11.10 7.90

S/. 52,780 S/. 71,370 S/. 64,380 S/. 92,430

S/. 4,200 S/. 5,700 S/. 4,200 S/. 5,700
S/. 56,980 S/. 77,070 S/. 68,580 S/. 98,130
6,000.00 12,000.00 6,000.00 12,000.00
9.50 6.42 11.43 8.18
1,000.00 2,000.00 1,000.00 2,000.00
9,496.67 12,845.00 11,430.00 16,355.00

47,483.33 64,225.00 57,150.00 81,775.00

5,000.00 10,000.00 5,000.00 10,000.00

100,000.00 180,000.00 280,000.00 100,000.00 180,000.00 280,000.00

-47,483.33 -64,225.00 -111,708.33 -57,150.00 -81,775.00 -138,925.00
52,516.67 115,775.00 168,291.67 42,850.00 98,225.00 141,075.00
-120,000.00 -120,000.00
-14,550.00 18,110.00
33,741.67 39,185.00
-11,200.00 -11,200.00
22,541.67 27,985.00
-6,086.25 -7,555.95
16,455.42 20,429.05
Mes de Enero
Enero
Und1 Und2 Total

0.1 Volumen de Producción

0.1.1 Ventas Programada 5,000.00 10,000.00
0.1.2 Inventario Inicial PT 200 300
0.1.3 Inventario Final de PT 1,000.00 2,000.00

Plan de Producción 5,800.00 11,700.00

ESTADO DE RESULTADOS

1.1 Costo Fabricación

1.1.1 MP
a. C1 Und 1,160.00 2,340.00 3,500.00
S/. 4,060.00 8,190.00 12,250.00
b. C2 Und 11,600.00 23,400.00 35,000.00
S/. 13,920.00 28,080.00 42,000.00
1.1.2 MO Und 11,600.00 11,700.00
S/. 34,800.00 35,100.00 69,900.00
1.1.3 CIF 10% S/. 8,700.00 5,850.00 14,550.00

Costo Total de fabricación 61,480.00 77,220.00 138,700.00

1.2 Costo Producción

1.2.1 Saldo Inicial PP - - -
1.2.2 Costo Fabricación 61,480.00 77,220.00 138,700.00
1.2.3 Saldo Final PP - - -

Total Costo de Producción 61,480.00 77,220.00 138,700.00

Costo Unitario de Producción 10.60 6.60

1.3 Costo de Ventas

1.3.1 Costo de Producción 61,480.00 77,220.00
1.3.2 Saldo Inicial de PT 4,200.00 5,700.00
Disponible para Venta Soles 65,680.00 82,920.00
Und 6,000.00 12,000.00
Costo Unitario 10.95 6.91
1.3.3 Inventario Final Und 1,000.00 2,000.00
Soles 10,946.67 13,820.00
 1.3.4 Costo de Venta Soles 54,733.33 69,100.00
Und 5,000.00 10,000.00

1.4 Estado de Resultado

1.4.1 Venta 100,000.00 180,000.00 280,000.00

1.4.2 Costo de Venta -54,733.33 -69,100.00 -123,833.33
1.4.3 Utilidad Bruta 45,266.67 110,900.00 156,166.67
1.4.4 Gastos Operativos -120,000.00
1.4.4.1 Gastos CIF
1.4.5 Utilidad Operativa 36,166.67
1.4.6 Gastos Financieros 4% -11,200.00
1.4.7 Utilidad antes de Impuestos 24,966.67
1.4.8 IR 27% -6,741.00
1.4.9 Utilidad Neta 18,225.67

2 Presupuesto de Compras
0.2 Presupuesto de Compras
0.2.1 C1
0.2.1.1 Saldo Inicial 200
0.2.1.2 Consumo 1,160.00 2,340.00 3,500.00
0.2.1.3 Saldo Final 5,000.00
0.2.1.4 Compras und 8,300.00
Soles 29,050.00
18% IGV 5,229.00

0.2.2 C2
0.2.2.1 Saldo Inicial 500.00
0.2.2.2 Consumo 11,600.00 23,400.00 35,000.00
0.2.2.3 Saldo Final 10,000.00
0.2.2.4 Compras und 44,500.00
Soles 53,400.00
18% IGV 9,612.00

0.2.3 CIF Soles 14,550.00

18% IGV 2,619.00
0.2.4 Gastos Operativos Soles 60,000.00
18% IGV 10,800.00

Total Compras Soles 157,000.00

IGV 28,260.00
Total 185,260.00
 3 Presupuesto de Caja

3.1 Presupuesto de Cobranzas Nov Dic Enero

Venta 130,000.00 186,000.00 280,000.00
IGV 23,400.00 33,480.00 50,400.00
Total 153,400.00 219,480.00 330,400.00

10% Saldo de Nov 92,040.00

30% Saldo de Dic 65,844.00
60% se pagara noviembre en enero
Enero 33,040.00
Febrero
Marzo

Interés Crédito
10% Nov 13,806.00
15% Dic 6,584.40
Enero
Febrero
Marzo

Total CxC 211,314.40

3.2 Presupuesto de Pagos Nov Dic Enero

3.2.1 Proveedores
Saldo de Nov -
Saldo de Dic

50% Enero
50% Febrero
Marzo

Interés Crédito
5% Nov
7% Dic
Enero
Febrero
Marzo

3.2.2 MO-Personal
MO 69,900.00
GO 60,000.00

Total CxP 129,900.00

 3.3 Presupuesto de Impuestos Nov Dic Enero

3.3.1 IGV venta 33,480.00

Compras -
Pago 33,480.00

IR

Total Pago 33,480.00

3.4 Presupuesto de Caja Enero

3.4.1 Cobranzas 211,314.40
3.4.2 Pagos 129,900.00
3.4.3 Impuestos 33,480.00
3.4.4 Flujo del Periodo 47,934.40
3.4.5 Saldo Inicial 25,000.00
3.4.6 Saldo Final de Caja 72,934.40

4 VAN 0 1.00
4.1 VAN Mod1 Enero
Flujos -50,000.00 47,934.40

Tasa 5% Flujo Descontado -50,000.00 45,651.81

VAN 32,563.74

4.1 VAN Mod2 Flujo -50,000.00 47,934.40

Flujo Perpetuo
Flujo Tota -50,000.00 47,934.40

Flujo Descontado -50,000.00 45,651.81

VAN 231,832.78

5 Punto de Equilibrio Enero

5.1 Unidades Und1 5,000.00
Und2 10,000.00
15,000.00
5.1 Distr Unidades % Und1 0.33
% Und2 0.67
 5.2 Precio Promedio Venta Total 280,000.00
Unidade Totales 15,000.00
Precio Promedio 18.67

5.3 Costo Venta PromTotal 123,833.33

Unidade Totales 15,000.00
CV Und Prom 8.26

5.4 Punto Equilibrio Costo Fijo 120,000.00

Precio Und Prom 18.67
Costo Und Prom 8.26
PE Unidades 11,526.15
Und1 3,842.05
Und2 7,684.10

5.5 Punto Equilibrio F Costo Fijo+gasto Financiero 131,200.00

Utilidad deseado 50,000.00
Precio Und Prom 18.67
Costo Und Prom 8.26
PE Unidades S/. 17,404.48
Und1 5,801.49
Und2 11,602.99

5.2 Valor Venta

Febrero Marzo
Und1 Und2 Total Und1 Und2 Total

7,000.00 15,000.00 8,000.00 12,000.00

1,000.00 2,000.00 1,500.00 3,000.00
1,500.00 3,000.00 2,000.00 4,000.00

7,500.00 16,000.00 8,500.00 13,000.00

1,500.00 3,200.00 1,700.00 2,600.00

5,250.00 11,200.00 16,450.00 5,950.00 9,100.00 15,050.00
15,000.00 32,000.00 17,000.00 26,000.00
18,000.00 38,400.00 56,400.00 20,400.00 31,200.00 51,600.00
15,000.00 16,000.00 17,000.00 13,000.00
45,000.00 48,000.00 93,000.00 51,000.00 39,000.00 90,000.00
11,250.00 8,000.00 19,250.00 12,750.00 6,500.00 19,250.00

79,500.00 105,600.00 185,100.00 90,100.00 85,800.00 175,900.00

- - - - - -
79,500.00 105,600.00 185,100.00 90,100.00 85,800.00 175,900.00
- - - - - -

79,500.00 105,600.00 185,100.00 90,100.00 85,800.00 175,900.00

10.60 6.60 10.60 6.60

79,500.00 105,600.00 90,100.00 85,800.00

4,200.00 5,700.00 4,200.00 5,700.00
83,700.00 111,300.00 94,300.00 91,500.00
8,500.00 18,000.00 10,000.00 16,000.00
9.85 6.18 9.43 5.72
1,500.00 3,000.00 2,000.00 4,000.00
14,770.59 18,550.00 18,860.00 22,875.00
 68,929.41 92,750.00 75,440.00 68,625.00
7,000.00 15,000.00 8,000.00 12,000.00

140,000.00 270,000.00 410,000.00 160,000.00 216,000.00 376,000.00

-68,929.41 -92,750.00 -161,679.41 -75,440.00 -68,625.00 -144,065.00
0.56 71,070.59 177,250.00 248,320.59 84,560.00 147,375.00 231,935.00
-120,000.00 -120,000.00

128,320.59 111,935.00
-16,400.00 -15,040.00
111,920.59 96,895.00
-30,218.56 -26,161.65
81,702.03 70,733.35

5,000.00 6,000.00
1,500.00 3,200.00 4,700.00 1,700.00 2,600.00 4,300.00
6,000.00 4,000.00
5,700.00 2,300.00
19,950.00 8,050.00
3,591.00 1,449.00

10,000.00 8,000.00
15,000.00 32,000.00 47,000.00 17,000.00 26,000.00 43,000.00
8,000.00 12,000.00
45,000.00 47,000.00
54,000.00 56,400.00
9,720.00 10,152.00

19,250.00 19,250.00
3,465.00 3,465.00
60,000.00 60,000.00
10,800.00 10,800.00

153,200.00 143,700.00
27,576.00 25,866.00
180,776.00 169,566.00
Febrero Marzo Saldo CxC
410,000.00 376,000.00
73,800.00 67,680.00
483,800.00 443,680.00

131,688.00

99,120.00 198,240.00 -
48,380.00 145,140.00 290,280.00
44,368.00 399,312.00

19,753.20
9,912.00 29,736.00
14,514.00 43,542.00
53,241.60

308,853.20 431,998.00 786,375.60

Febrero Marzo Saldo CxP

92,630.00 92,630.00
90,388.00 90,388.00
169,566.00

4,631.50 6,484.10
4,519.40 6,327.16
10,173.96

93,000.00 90,000.00
60,000.00 60,000.00

250,261.50 344,021.50 276,455.12

Febrero Marzo Saldo CxP Imp

50,400.00 73,800.00 67,680.00

-28,260.00 -27,576.00 -25,866.00
22,140.00 46,224.00 41,814.00

6,741.00 30,218.56 26,161.65

28,881.00 76,442.56 67,975.65

Febrero Marzo
308,853.20 431,998.00
250,261.50 344,021.50
28,881.00 76,442.56
29,710.70 11,533.94
72,934.40 102,645.10
102,645.10 114,179.04

2.00 3.00 4.00

Febrero Marzo
29,710.70 11,533.94

26,948.48 9,963.45

29,710.70 11,533.94
230,678.82
260,389.52

236,180.97

Febrero Marzo
7,000.00 8,000.00
15,000.00 12,000.00
22,000.00 20,000.00
0.32 0.40
0.68 0.60
 410,000.00 376,000.00
22,000.00 20,000.00
18.64 18.80

161,679.41 144,065.00
22,000.00 20,000.00
7.35 7.20

120,000.00 120,000.00 gastos operativos

18.64 18.80
7.35 7.20
10,631.42 10,347.73
3,382.72 4,139.09
7,248.69 6,208.64

136,400.00 135,040.00
50,000.00 50,000.00
18.64 18.80
7.35 7.20
S/. 16,514.14 S/. 15,956.19
5,254.50 6,382.48
11,259.64 9,573.72