EMPRESA: MAQUILADOS DEL BAJIO

DEBE HABER
SALDOS INICIALES DESCRIPCION UNIDADES
BANCOS 2,680,000.00 PLACA 2 400
ALMACEN 8,699,900.00 PLACA 1 450
ALMACEN DE MATERIALES 7,362,050.00 PLACA 1/2 400
ARTICULOS TERMINADOS 742,000.00 PLACA 1/4 400
PRODUCCION EN PROCESO 595,850.00 PLACA 1/8 380
IVA POR ACREDITAR 108,000.00 PLACA 1/16 370
EDIFICIOS 4,500,000.00 TUBO 1 350
MAQUINARIA 1,350,000.00 TUBO 1/2 340
EQUIPO DE REPARTO 2,150,000.00 TUBO 1/4 300
EQUIPO DE COMPUTO 95,000.00 TUBO 1/8 300
PROVEEDORES 783,000.00 GIF GAS 200
CRÉDITO BANCARIO 2,600,000.00 GIF OXIGENO 220
CAPITAL 16,199,900.00 GIF SOLDADURA 400
19,582,900.00 19,582,900.00 GIF LUBRICANTE 410
TOTAL

1 REQUISICION DE MATERIALES

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL ORDEN 535 ORDEN 536 ORDEN 537 ORDEN 538
PLACA 2 62 2,475.00 153,450.00 46,035.00 46,035.00 61,380.00
PLACA 1 60 2,230.00 133,800.00 133,800.00
PLACA 1/4 54 1,650.00 89,100.00 89,100.00
PLACA 1/8 52 1,560.00 81,120.00 16,224.00 24,336.00 40,560.00
TUBO 1 50 1,450.00 72,500.00 72,500.00
TUBO 1/2 44 1,350.00 59,400.00 35,640.00 23,760.00
TUBO 1/4 42 1,250.00 52,500.00 36,750.00 15,750.00
TUBO 1/8 40 1,200.00 48,000.00 48,000.00
GAS 10 1,150.00 11,500.00
OXIGENO 10 1,100.00 11,000.00
SOLDADURA 20 750.00 15,000.00
LUBRICANTE 22 675.00 14,850.00
TOTAL 742,220.00 289,085.00 151,359.00 121,356.00 128,070.00
TOTAL GIF 52,350.00
689,870.00
 TOTAL COSTO UNITARIO
990,000.00 2,475.00
1,003,500.00 2,230.00
792,000.00 1,980.00 HISTORICOS
660,000.00 1,650.00 MANO DE OBRA PAGADA 651,200.00
592,800.00 1,560.00 GIF 538,000.00
573,500.00 1,550.00 PAGO X HORA 44.00
507,500.00 1,450.00 HORAS PAGADAS 14,800.00
459,000.00 1,350.00 TASA DE GIF 36.35
375,000.00 1,250.00
360,000.00 1,200.00
230,000.00 1,150.00
242,000.00 1,100.00
300,000.00 750.00 POLITICAS
276,750.00 675.00 GANANCIA POR VENTA 80%
7,362,050.00

DEBE HABER
1
MPD 689,870.00
MPI 52,350.00
ALMACEN DE MATERIALES 742,220.00

1A
PRODUCCION EN PROCESO 689,870.00
MPD 689,870.00
GIF REAL 52,350.00
MPI 52,350.00

689,870.00
 DESCRIPCION UNIDADES
PLACA 2 400 62 44 60 40 38 276
PLACA 1 450 60 44 70 44 42 330
PLACA 1/2 400 42 65 40 38 345
PLACA 1/4 400 54 42 50 42 34 278
PLACA 1/8 380 52 40 70 40 318
PLACA 1/16 370 42 80 36 372
TUBO 1 350 50 38 60 38 32 252
TUBO 1/2 340 44 36 70 36 30 264
TUBO 1/4 300 42 38 60 34 35 211
TUBO 1/8 300 40 40 50 270
GAS 200 10 12 40 11 12 195
OXIGENO 220 10 12 40 11 12 215
SOLDADURA 400 20 22 50 15 20 373
LUBRICANTE 410 22 28 60 15 22 383
2 PAGO DE SUELDOS

GASTOS DE ADMON 30,000.00 2

GASTOS DE VENTAS 26,000.00 GASTOS DE ADMON
PRODUCCION 160,000.00 GASTOS DE VENTAS
0.3 ORDEN 535 48,000.00 MOD
0.25 ORDEN 536 40,000.00 BANCOS
0.25 ORDEN 537 40,000.00
0.2 ORDEN 538 32,000.00 2A
1 216,000.00 PRODUCCION PROCESO
MOD

ORDEN 535 ORDEN 536 ORDEN 537 ORDEN 538 2B

48,000.00 40,000.00 40,000.00 32,000.00 PRODUCCION PROCESO
1,090.91 909.09 909.09 727.27 GIF PREDETERMINADO
39,656.02 33,046.68 33,046.68 26,437.35 132,186.73

3 PAGO SUELDO SUPERVISOR

3
GIF 6,800.00 MOI 6,800.00
BANCOS

3A
GIF REAL 6,800.00
MOI

4 REQUISICION DE MATERIALES

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL ORDEN 535 ORDEN 536 ORDEN 537 ORDEN 538
PLACA 2 44 2,475.00 108,900.00 65,340.00 21,780.00 21,780.00
PLACA 1 44 2,230.00 98,120.00 98,120.00
PLACA 1/2 42 1,980.00 83,160.00 83,160.00
PLACA 1/4 42 1,650.00 69,300.00 20,790.00 20,790.00 27,720.00
PLACA 1/8 40 1,560.00 62,400.00 62,400.00
PLACA 1/16 42 1,550.00 65,100.00 32,550.00 32,550.00
TUBO 1 38 1,450.00 55,100.00 55,100.00
DEBE HABER
2
30,000.00
26,000.00
160,000.00
216,000.00

2A
160,000.00
160,000.00

2B
132,186.73
132,186.73

6,800.00

6,800.00

DEBE HABER
4
MPD 686,180.00
MPI 62,400.00
ALMACEN DE MATERIALES 748,580.00
 TUBO 1/2 36 1,350.00 48,600.00 14,580.00 19,440.00 14,580.00
TUBO 1/4 38 1,250.00 47,500.00 23,750.00 14,250.00 9,500.00
TUBO 1/8 40 1,200.00 48,000.00 24,000.00 14,400.00 9,600.00
GAS 12 1,150.00 13,800.00
OXIGENO 12 1,100.00 13,200.00
SOLDADURA 22 750.00 16,500.00
LUBRICANTE 28 675.00 18,900.00
TOTAL 748,580.00 208,250.00 175,820.00 178,310.00 123,800.00
TOTAL GIF 62,400.00
686,180.00

5 PAGO DE SUELDOS

GASTOS DE ADMON 30,000.00 5

GASTOS DE VENTAS 26,000.00 GASTOS DE ADMON
PRODUCCION 186,800.00 180,000.00 GASTOS DE VENTAS
SUPERVISOR 6,800.00 MOD
0.5 ORDEN 535 90,000.00 MOI
0.1 ORDEN 536 18,000.00 BANCOS
0.3 ORDEN 537 54,000.00
0.1 ORDEN 538 18,000.00
1 242,800.00 5A
PRODUCCION PROCESO
ORDEN 535 ORDEN 536 ORDEN 537 ORDEN 538 MOD
90,000.00 18,000.00 54,000.00 18,000.00 GIF REAL
2,045.45 409.09 1,227.27 409.09 MOI
74,355.04 14,871.01 44,613.02 14,871.01 148,710.07

5B
PRODUCCION PROCESO
GIF PREDETERMINADO

6 MANTENIMIENTO DE MAQUINARIA
6
NETO A PAGAR 113,680.00 GIF REAL
SUBTOTAL 98,000.00 IVA POR ACREDITAR
IVA 15,680.00 BANCOS
 4A
PRODUCCION EN PROCESO 686,180.00
MPD 686,180.00
GIF REAL 62,400.00
MPI 62,400.00

686,180.00

DEBE HABER
5
30,000.00
26,000.00
180,000.00
6,800.00
242,800.00

5A
180,000.00
180,000.00
6,800.00
6,800.00

5B
148,710.07
148,710.07

6
98,000.00
15,680.00
113,680.00
7 TRASPASO DE ORDEN 535 A ARTICULOS TERMINADOS

7
ARTICULOS TERMINADOS 676,796.69
PRODUCCION EN PROCESO 676,796.69

8
DESCRIPCION UNIDADES COSTO UNITARIO TOTAL
PLACA 2 60 2,475.00 148,500.00
PLACA 1 70 2,230.00 156,100.00
PLACA 1/2 65 1,980.00 128,700.00
PLACA 1/4 50 1,650.00 82,500.00
PLACA 1/8 70 1,560.00 109,200.00
PLACA 1/16 80 1,550.00 124,000.00
TUBO 1 60 1,450.00 87,000.00
TUBO 1/2 70 1,350.00 94,500.00
TUBO 1/4 60 1,250.00 75,000.00
TUBO 1/8 50 1,200.00 60,000.00
GAS 40 1,150.00 46,000.00
OXIGENO 40 1,100.00 44,000.00
SOLDADURA 50 750.00 37,500.00
LUBRICANTE 60 675.00 40,500.00 COMPRA DE MERCANCIA
TOTAL 1,233,500.00
TOTAL GIF 168,000.00 8
1,065,500.00 ALMACEN DE MATERIALES 1,233,500.00
IVA X ACREDITAR 197,360.00
PROVEEDORES
9 REQUISICION DE MATERIALES

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL ORDEN 535 ORDEN 537 ORDEN 538
PLACA 2 40 2,475.00 99,000.00 19,800.00 29,700.00 49,500.00
PLACA 1 44 2,230.00 98,120.00 98,120.00
PLACA 1/2 40 1,980.00 79,200.00 79,200.00
PLACA 1/4 42 1,650.00 69,300.00 20,790.00 20,790.00 27,720.00
PLACA 1/8 40 1,560.00 62,400.00 24,960.00 37,440.00
TUBO 1 38 1,450.00 55,100.00 33,060.00 11,020.00 11,020.00
1,430,860.00

DEBE HABER
9
MPD 554,220.00
MPI 46,125.00
ALMACEN DE MATERIALES 600,345.00
 TUBO 1/2 36 1,350.00 48,600.00 9,720.00 14,580.00 24,300.00
TUBO 1/4 34 1,250.00 42,500.00 42,500.00
GAS 11 1,150.00 12,650.00
OXIGENO 11 1,100.00 12,100.00
SOLDADURA 15 750.00 11,250.00
LUBRICANTE 15 675.00 10,125.00
TOTAL 600,345.00 150,830.00 211,650.00 191,740.00 554,220.00
TOTAL GIF 46,125.00
554,220.00
10

PAGO DE SUELDOS

GASTOS DE ADMON 32,000.00 10

GASTOS DE VENTAS 28,000.00 GASTOS DE ADMON
PRODUCCION 178,800.00 172,000.00 GASTOS DE VENTAS
SUPERVISOR 6,800.00 MOD
0.4 ORDEN 535 68,800.00 MOI
0.3 ORDEN 537 51,600.00 BANCOS
0.3 ORDEN 538 51,600.00
1 238,800.00
10A
PRODUCCION PROCESO
ORDEN 535 ORDEN 537 ORDEN 538 MOD
68,800.00 51,600.00 51,600.00 GIF REAL
1,563.64 1,172.73 1,172.73 MOI
56,840.29 42,630.22 42,630.22 142,100.74

10B
PRODUCCION PROCESO

11 GIF PREDETERMINADO

MANTENIMIENTO DE MAQUINARIA
11
NETO A PAGAR 110,200.00 GIF REAL
SUBTOTAL 95,000.00 IVA POR ACREDITAR
IVA 15,200.00 BANCOS
 9A
PRODUCCION EN PROCESO 554,220.00
MPD 554,220.00
GIF REAL 46,125.00
MPI 46,125.00

DEBE HABER
10
32,000.00
28,000.00
172,000.00
6,800.00
238,800.00

10A
172,000.00
172,000.00
6,800.00
6,800.00

10B
142,100.74

142,100.74

11
95,000.00
15,200.00
110,200.00
12

REQUISICION DE MATERIALES

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL ORDEN 535 ORDEN 537 ORDEN 538
PLACA 2 38 2,475.00 94,050.00 28,215.00 18,810.00 47,025.00
PLACA 1 42 2,230.00 93,660.00 93,660.00
PLACA 1/2 38 1,980.00 75,240.00 75,240.00
PLACA 1/4 34 1,650.00 56,100.00 22,440.00 22,440.00 11,220.00
PLACA 1/16 36 1,550.00 55,800.00 27,900.00 27,900.00
TUBO 1 32 1,450.00 46,400.00 13,920.00 23,200.00 9,280.00
TUBO 1/2 30 1,350.00 40,500.00 8,100.00 16,200.00 16,200.00
TUBO 1/4 35 1,250.00 43,750.00 43,750.00
GAS 12 1,150.00 13,800.00
OXIGENO 12 1,100.00 13,200.00
SOLDADURA 20 750.00 15,000.00
LUBRICANTE 22 675.00 14,850.00
TOTAL 562,350.00 194,235.00 155,890.00 155,375.00 505,500.00
TOTAL GIF 56,850.00
13 505,500.00

PAGO DE SUELDOS

GASTOS DE ADMON 32,000.00 13

GASTOS DE VENTAS 36,000.00 GASTOS DE ADMON
PRODUCCION 156,800.00 150,000.00 GASTOS DE VENTAS
SUPERVISOR 6,800.00 MOD
0.3 ORDEN 535 45,000.00 MOI
0.3 ORDEN 537 45,000.00 BANCOS
0.4 ORDEN 538 60,000.00
1 224,800.00
13A
PRODUCCION PROCESO
ORDEN 535 ORDEN 537 ORDEN 538 MOD
45,000.00 45,000.00 60,000.00 GIF REAL
1,022.73 1,022.73 1,363.64 MOI
37,177.52 37,177.52 49,570.02 123,925.06
 DEBE HABER
12
MPD 505,500.00
MPI 56,850.00
ALMACEN DE MATERIALES 562,350.00

12A
PRODUCCION EN PROCESO 505,500.00
MPD 505,500.00
GIF REAL 56,850.00
MPI 56,850.00

DEBE HABER
13
32,000.00
36,000.00
150,000.00
6,800.00
224,800.00

13A
150,000.00
150,000.00
6,800.00
6,800.00
 13B
PRODUCCION PROCESO
14 GIF PREDETERMINADO

TRASPASO DE ORDEN 535 Y 538 A ARTICULOS TERMINADOS

14A
ARTICULOS TERMINADOS 676,796.69
PRODUCCION EN PROCESO 676,796.69
14B
ARTICULOS TERMINADOS 894,093.60
PRODUCCION EN PROCESO 894,093.60

15

ENTREGA DE PRODUCTOS AL CLIENTE BROSE

15
SOPORTES DIRECCION 742,000.00 BANCOS
ENGRANES TRANSMISIÓN 1,654,378.87 VENTA
COSTO DE VENTA 2,396,378.87 IVA TRASLADADO
SUBTOTAL 4,313,481.97
IVA 690,157.11 15A
NETO A COBRAR 5,003,639.08 COSTO DE VENTA
ARTICULOS TERMINADOS

16

EROGACIONES FIN DE MES

16
PERSONAL VIGILANCIA PLANTA 28,000.00 GIF REAL
PERSONAL LIMPIEZA PLANTA 27,000.00 DEPRECIACION MAQUINARIA
SUELDO SUPERVISOR PRODUCCION 32,000.00 BANCOS
DEPRECIACION MAQUINARIA 11,250.00
98,250.00
13B
123,925.06
123,925.06

15
5,003,639.08
4,313,481.97
690,157.11

15A
2,396,378.87
2,396,378.87

16
98,250.00
11,250.00
87,000.00
 BANCOS IVA POR ACREDITAR EDIFICIOS MAQUINARIA
SI 2,680,000.00 216,000.00 2 SI 108,000.00 SI 4,500,000.00 SI 1,350,000.00
6,800.00 3
242,800.00 5
113,680.00 6 15 197,360.00
238,800.00 9
110,200.00 10
14 5,003,639.08 224,800.00 12
87,000.00 16

7,683,639.08 1,240,080.00 305,360.00

6,443,559.08
CAPITAL ALMACEN DE MATERIALES ARTICULOS TEMINADOS MPD
16,199,900.00 SI SI 7,362,050.00 742,220.00 1 SI 742,000.00 1 689,870.00
15 1,233,500.00 748,580.00 4 7 676,796.69 4 686,180.00
600,345.00 8 13A 676,796.69 2,396,378.87 14A 8 554,220.00
562,350.00 11 13B 894,093.60 5,412.77 18 11 505,500.00

8,595,550.00 2,653,495.00 2,435,770.00

5,942,055.00 2,989,686.98 2,401,791.64
MAQUINARIA EQUIPO DE REPARTO EQUIPO DE COMPUTO PROVEEDORES
SI 2,150,000.00 SI 95,000.00 783,000.00 SI
1,430,860.00 15

2,213,860.00

MPD MPI GIF REAL MOD

689,870.00 1A 1 52,350.00 52,350.00 1A 1A 52,350.00 2 160,000.00 160,000.00 2A 2
686,180.00 4A 4 62,400.00 62,400.00 4A 3A 6,800.00 5 180,000.00 180,000.00 5A 5
554,220.00 8A 8 46,125.00 46,125.00 8A 4A 62,400.00 9 172,000.00 172,000.00 9A 9
505,500.00 11A 11 56,850.00 56,850.00 11A 5A 6,800.00 12 150,000.00 150,000.00 12A 12
6 98,000.00
8A 46,125.00
9A 6,800.00
10 95,000.00
11A 56,850.00
12A 6,800.00
16 98,250.00

2,435,770.00 217,725.00 217,725.00 536,175.00 662,000.00 662,000.00

 CRÉDITO BANCARIO
2,600,000.00 SI

GASTOS DE VENTA
26,000.00
26,000.00
28,000.00
36,000.00

116,000.00
 587,895.34
GASTOS DE ADMON PRODUCCION EN PROCESO GIF PREDETERMINADO MOI
2 30,000.00 SI 595,850.00 132,186.73 2B 3 6,800.00
5 30,000.00 1A 689,870.00 148,710.07 5B 5 6,800.00
9 32,000.00 2A 160,000.00 142,100.74 9B 9 6,800.00
12 32,000.00 2B 132,186.73 123,925.06 12B 12 6,800.00
4A 686,180.00
5A 180,000.00
5B 148,710.07 676,796.69 7
8A 554,220.00 676,796.69 13A
9A 172,000.00 894,093.60 13B
9B 142,100.74 3,094.40
11A 505,500.00
12A 150,000.00
12B 123,925.06

124,000.00 4,240,542.60 2,250,781.38 17A 546,922.60 546,922.60 27,200.00

1,989,761.22

GIF SOBRE APLICADO PTU ISR IVA ACREDITADO

536,175.00 546,922.60 17A 167,934.35 503,803.06 6 15,680.00
10 15,200.00

536,175.00 546,922.60 30,880.00

 MOI VENTAS IVA TRASLADADO COSTO DE VENTA
6,800.00 3A 4,313,481.97 14 690,157.11 14 14A 2,396,378.87 2,240.44
6,800.00 5A
6,800.00 9A
6,800.00 12A

27,200.00 4,313,481.97 690,157.11 2,396,378.87 2,240.44

2,394,138.43

IVA ACREDITADO
DEPRECIACION MAQUINARIA
11,250.00 16

11,250.00
10,747.60 10,747.60
NUM 535 CANTIDAD 1,100.00
CLIENTE BROSE C TOTAL 1,652,138.43
DESCRIPCIÓN C.U. $ 1,501.94
ENGRANES DE TRANSMISIÓN
REF MPD MOD GIF TOTAL PRODUCCION EN PROCESO SALDO INICIAL MOD PAGADA
1 46,000.00 45,000.00 38,250.00 129,250.00 595,850.00 535 138,000.00
2 44,000.00 36,000.00 30,600.00 110,600.00 536 171,800.00
3 42,000.00 38,000.00 32,300.00 112,300.00 537 190,600.00
1 289,085.00 48,000.00 39,656.02 376,741.02 538 161,600.00
4 208,250.00 90,000.00 74,355.04 372,605.04 662,000.00
9 150,830.00 68,800.00 56,840.29 276,470.29
12 194,235.00 45,000.00 37,177.52 276,412.52 HISTORICOS FEBRERO
1,654,378.87 GIF
GIF SOBRE APLICADO 2,240.44 HORAS PAGADAS
1,652,138.43 TASA DE GIF

NUM 536 CANTIDAD 1,000.00

CLIENTE NAVISTAR C TOTAL 674,007.51
DESCRIPCIÓN C.U. $ 674.01
DIRECCION
REF MPD MOD GIF TOTAL
1 44,000.00 40,000.00 34,000.00 118,000.00
2 48,000.00 42,000.00 35,700.00 125,700.00
1 151,359.00 40,000.00 33,046.68 224,405.68
4 175,820.00 18,000.00 14,871.01 208,691.01
676,796.69
GIF SOBRE APLICADO 2,789.18
674,007.51

NUM 537 CANTIDAD 2,200.00

CLIENTE GM C TOTAL 1,012,179.04
DESCRIPCIÓN C.U. $ 460.08
 $ 30.00 10,747.60
HORAS PAGADAS % GIF
4,600.00 21% 2,240.44
5,726.67 26% 2,789.18
6,353.33 29% 3,094.40
5,386.67 24% 2,623.58
22,066.67 10,747.60

HISTORICOS FEBRERO
536,175.00
22,066.67
24.30
ROTULAS
REF MPD MOD GIF TOTAL
1 121,356.00 40,000.00 33,046.68 194,402.68
4 178,310.00 54,000.00 44,613.02 276,923.02
8 211,650.00 51,600.00 42,630.22 305,880.22
11 155,890.00 45,000.00 37,177.52 238,067.52
1,015,273.44
GIF SOBRE APLICADO 3,094.40
1,012,179.04

NUM 538 CANTIDAD 2,100.00

CLIENTE DINAMEX C TOTAL 891,470.02
DESCRIPCIÓN C.U. $ 424.51
DISCOS DE EMBARGUE
REF MPD MOD GIF TOTAL
1 128,070.00 32,000.00 26,437.35 186,507.35
4 123,800.00 18,000.00 14,871.01 156,671.01
8 191,740.00 51,600.00 42,630.22 285,970.22
11 155,375.00 60,000.00 49,570.02 264,945.02
894,093.60
GIF SOBRE APLICADO 2,623.58
891,470.02
 ESTADO DE COSTO DE PRODUCCIÓN Y VENTAS

VENTAS 4,313,481.97
Inv. Inicial de producción en proceso 595,850.00
Materia prima directa utilizada 2,435,770.00
Inv. inicial de materiales directos 7,362,050.00
Compras 1,233,500.00
Material disponible 8,595,550.00
Inventario final de materiales directos 5,942,055.00
Materia prima indirecta utilizada 217,725.00
Consumo de Mano de obra directa 662,000.00
Costo primo 3,097,770.00
Consumo de Gastos indirectos 546,922.60
Costo de producción 3,644,692.60
Inv. Final de Producción en proceso 1,989,761.22
Costo de la Producción terminada 2,250,781.38
Ajuste de GIF 10,747.60
Costo de la producción ajustado 2,240,033.78
Inv. Inicial de producto terminado 742,000.00
Inv. Final de producto terminado 587,895.34
COSTO DE VENTAS 2,394,138.43
Utilidad bruta 1,919,343.53
GASTOS DE OPERACIÓN
Gastos de Administración 124,000.00
Gastos de venta 116,000.00
Utilidad en operación 1,679,343.53
IMPUESTOS
ISR 30% 503,803.06
PTU 10% 167,934.35 671,737.41
UTILIDAD DEL EJERCICIO 1,007,606.12
 MAQUILADOS DEL BAJIO
ESTADO DE SITUACIÓN AL 31 DE ENERO 2021

ACTIVO
CIRCULATE
BANCOS 6,443,559.08
ALMACEN 8,519,711.57
ALMACEN DE MATERIALES 5,942,055.00
ALMACEN PRODUCCION EN PROCESO 1,989,761.22
ALMACEN ARTICULOS TERMINADOS 587,895.34
IVA POR ACREDITAR 305,360.00
IVA ACREDITADO 30,880.00
TOTAL CIRCULANTE 15,299,510.65

NO CIRCULANTE
EDIFICIOS 4,500,000.00
MAQUINARIA 1,350,000.00
DEPRECIACION MAQUINARIA - 11,250.00
EQUIPO DE REPARTO 2,150,000.00
EQUIPO DE COMPUTO 95,000.00
TOTAL NO CIRCULANTE 8,083,750.00
TOTAL ACTIVO 23,383,260.65

PASIVO
CIRCULANTE
PROVEEDORES 2,213,860.00
CRÉDITO BANCARIO 2,600,000.00
ISR 503,803.06
PTU 167,934.35
IVA TRASLADADO 690,157.11
TOTAL PASIVO 6,175,754.53

CAPITAL
CAPITAL 16,199,900.00
RESULTADO DEL EJERCICIO 1,007,606.12
TOTAL CAPITAL 17,207,506.12
TOTAL PASIVO + CAPITAL 23,383,260.65
 DEBE HABER
SALDOS INICIALES DESCRIPCION UNIDADES
BANCOS 6,443,559.08 PLACA 2 276
ALMACEN 8,519,711.57 PLACA 1 330
ALMACEN DE MATERIALES 5,942,055.00 PLACA 1/2 345
PRODUCCION EN PROCESO 1,989,761.22 PLACA 1/4 278
ARTICULOS TERMINADOS 587,895.34 PLACA 1/8 318
IVA POR ACREDITAR 305,360.00 PLACA 1/16 372
IVA ACREDITADO 30,880.00 TUBO 1 252
EDIFICIOS 4,500,000.00 TUBO 1/2 264
MAQUINARIA 1,350,000.00 TUBO 1/4 211
EQUIPO DE REPARTO 2,150,000.00 TUBO 1/8 270
EQUIPO DE COMPUTO 95,000.00 GIF GAS 195
DEPRECIACIÓN MAQUINARIA - 11,250.00 GIF OXIGENO 215
PROVEEDORES 2,213,860.00 GIF SOLDADURA 373
CRÉDITO BANCARIO 2,600,000.00 GIF LUBRICANTE 383
PTU 503,803.06 TOTAL
ISR 167,934.35
IVA TRASLADADO 690,157.11
CAPITAL 16,199,900.00
RESULTADO DE EJERCICIOS ANT 1,007,606.12
23,383,260.65 23,383,260.65

1 REQUERIMIENTO DE MATERIALES

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL ORDEN 537 ORDEN 539 ORDEN 540
PLACA 2 60 2,475.00 148,500.00 59,400.00 89,100.00
PLACA 1 50 2,230.00 111,500.00 111,500.00
PLACA 1/2 50 1,980.00 99,000.00 99,000.00
PLACA 1/4 40 1,650.00 66,000.00 66,000.00
PLACA 1/8 38 1,560.00 59,280.00 17,784.00 17,784.00 23,712.00
PLACA 1/16 48 1,550.00 74,400.00 29,760.00 14,880.00 29,760.00
COSTO UNITARIO TOTAL
2,475.00 683,100.00
2,230.00 735,900.00
1,980.00 683,100.00 HISTORICOS
1,650.00 458,700.00 MANO DE OBRA PAGADA 662,000.00
1,560.00 496,080.00 GIF 536,175.00
1,550.00 576,600.00 PAGO X HORA 44.00
1,450.00 365,400.00 HORAS PAGADAS 22,066.67
1,350.00 356,400.00 TASA DE GIF 24.30
1,250.00 263,750.00
1,200.00 324,000.00
1,150.00 224,250.00
1,100.00 236,500.00
750.00 279,750.00 POLITICAS
675.00 258,525.00 GANANCIA POR VENTA 80%
5,942,055.00

1
MPD 804,080.00
MPI 55,500.00
ALMACEN DE MATERIALES 859,580.00
 TUBO 1 44 1,450.00 63,800.00 63,800.00
TUBO 1/2 42 1,350.00 56,700.00 11,340.00 11,340.00 34,020.00
TUBO 1/4 50 1,250.00 62,500.00 62,500.00
TUBO 1/8 52 1,200.00 62,400.00 12,480.00 24,960.00 24,960.00
GAS 12 1,150.00 13,800.00
OXIGENO 12 1,100.00 13,200.00
SOLDADURA 20 750.00 15,000.00
LUBRICANTE 20 675.00 13,500.00
TOTAL 859,580.00 257,064.00 257,064.00 289,952.00 804,080.00
TOTAL GIF 55,500.00
804,080.00

2 PAGO DE SUELDOS
2
GASTOS ADMON 26,000.00 GASTOS DE ADMON 26,000.00
VENTAS 30,000.00 GASTOS DE VENTAS 30,000.00
PRODUCCION 186,800.00 180,000.00 MOD 180,000.00
SUPERVISOR 6,800.00 MOI 6,800.00
0.4 ORDEN 537 72,000.00 BANCOS
0.3 ORDEN 439 54,000.00 2A
0.3 ORDEN 440 54,000.00 PRODUCCION PROCESO 180,000.00
242,800.00 MOD
ORDEN 537 ORDEN 539 ORDEN 540 GIF REAL 6,800.00
72,000.00 54,000.00 54,000.00 MOI
1,636.36 1,227.27 1,227.27 2B
39,760.30 29,820.22 29,820.22 99,400.75 PRODUCCION PROCESO 99,400.75
GIF PREDETERMINADO

3 TERMINO ORDEN 537

3
ARTICULOS TERMINADOS 1,381,003.34
PRODUCCION EN PROCESO 1,381,003.34
 1A
PRODUCCION EN PROCESO 804,080.00
MPD 804,080.00
GIF REAL 55,500.00
MPI 55,500.00

242,800.00

180,000.00

6,800.00

99,400.75
 4 REQUERIMIENTO DE MATERIALES

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL ORDEN 539 ORDEN 540

PLACA 2 52 2,475.00 128,700.00 64,350.00 64,350.00
PLACA 1 42 2,230.00 93,660.00 93,660.00
PLACA 1/2 48 1,980.00 95,040.00 95,040.00
PLACA 1/4 46 1,650.00 75,900.00 45,540.00 30,360.00
PLACA 1/8 48 1,560.00 74,880.00 22,464.00 52,416.00
TUBO 1 44 1,450.00 63,800.00 63,800.00
GAS 14 1,150.00 16,100.00
OXIGENO 14 1,100.00 15,400.00
SOLDADURA 16 750.00 12,000.00
LUBRICANTE 16 675.00 10,800.00
TOTAL 586,280.00 291,194.00 240,786.00 531,980.00
TOTAL GIF 54,300.00
531,980.00

5 PAGO DE SUELDOS
5
GASTOS ADMON 28,000.00 GASTOS DE ADMON 28,000.00
VENTAS 34,000.00 GASTOS DE VENTAS 34,000.00
PRODUCCION 162,800.00 156,000.00 MOD 156,000.00
SUPERVISOR 6,800.00 MOI 6,800.00
0.6 ORDEN 439 93,600.00 BANCOS
0.4 ORDEN 440 62,400.00 5A
224,800.00 PRODUCCION PROCESO 156,000.00
MOD
ORDEN 539 ORDEN 540 GIF REAL 6,800.00
93,600.00 62,400.00 MOI
2,127.27 1,418.18 5B
51,688.39 34,458.93 86,147.32 PRODUCCION PROCESO 86,147.32
GIF PREDETERMINADO
 4
MPD 531,980.00
MPI 54,300.00
ALMACEN DE MATERIALES 586,280.00

4A
PRODUCCION EN PROCESO 531,980.00
MPD 531,980.00
GIF REAL 54,300.00
MPI 54,300.00

224,800.00

156,000.00

6,800.00

86,147.32
6 NAVISTAR RECOGE SUS PRODUCTOS

6
BANCOS 1,407,327.68
VENTA 1,213,213.52
IVA TRASLADADO 194,114.16

6A
COSTO DE VENTA 674,007.51
ARTICULOS TERMINADOS 674,007.51

7 REQUERIMIENTO DE MATERIALES

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL ORDEN 539 ORDEN 540

PLACA 2 32 2,475.00 79,200.00 47,520.00 31,680.00
PLACA 1 30 2,230.00 66,900.00 33,450.00 33,450.00
PLACA 1/2 28 1,980.00 55,440.00 55,440.00
PLACA 1/4 26 1,650.00 42,900.00 42,900.00
PLACA 1/8 28 1,560.00 43,680.00 26,208.00 17,472.00
TUBO 1 32 1,450.00 46,400.00 13,920.00 32,480.00
TUBO 1/4 30 1,250.00 37,500.00 37,500.00
TUBO 1/8 36 1,200.00 43,200.00 43,200.00
GAS 14 1,150.00 16,100.00
OXIGENO 14 1,100.00 15,400.00
SOLDADURA 20 750.00 15,000.00
LUBRICANTE 22 675.00 14,850.00
TOTAL 476,570.00 201,498.00 213,722.00 415,220.00
TOTAL GIF 61,350.00
415,220.00

8 PAGO DE SUELDOS
8
 7
MPD 415,220.00
MPI 61,350.00
ALMACEN DE MATERIALES 476,570.00

7A
PRODUCCION EN PROCESO 415,220.00
MPD 415,220.00
GIF REAL 61,350.00
MPI 61,350.00
 GASTOS ADMON 24,000.00 GASTOS DE ADMON 24,000.00
VENTAS 32,000.00 GASTOS DE VENTAS 32,000.00
PRODUCCION 128,000.00 121,200.00 MOD 121,200.00
SUPERVISOR 6,800.00 MOI 6,800.00
0.6 ORDEN 439 72,720.00 BANCOS
0.4 ORDEN 440 48,480.00 8A
184,000.00 PRODUCCION PROCESO 121,200.00
MOD
ORDEN 539 ORDEN 540 GIF REAL 6,800.00
72,720.00 48,480.00 MOI
1,652.73 1,101.82 8B
40,157.90 26,771.93 66,929.84 PRODUCCION PROCESO 66,929.84
GIF PREDETERMINADO

9 DINAMEX RECOGE SUS PRODUCTOS

9
BANCOS 1,861,389.39
VENTA 1,604,646.03
IVA TRASLADADO 256,743.36

9A
COSTO DE VENTA 891,470.02
ARTICULOS TERMINADOS 891,470.02

10 REQUERIMIENTO DE MATERIALES

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL ORDEN 539 ORDEN 540

PLACA 2 30 2,475.00 74,250.00 37,125.00 37,125.00
PLACA 1 30 2,230.00 66,900.00 66,900.00
PLACA 1/2 28 1,980.00 55,440.00 33,264.00 22,176.00
PLACA 1/8 36 1,560.00 56,160.00 56,160.00
PLACA 1/4 28 1,650.00 46,200.00 27,720.00 18,480.00
TUBO 1 26 1,450.00 37,700.00 7,540.00 30,160.00
 184,000.00

121,200.00

6,800.00

66,929.84

10
MPD 407,650.00
MPI 43,875.00
ALMACEN DE MATERIALES 451,525.00

10A
 TUBO 1/4 28 1,250.00 35,000.00 35,000.00
TUBO 1/8 30 1,200.00 36,000.00 36,000.00
GAS 10 1,150.00 11,500.00
OXIGENO 10 1,100.00 11,000.00
SOLDADURA 15 750.00 11,250.00
LUBRICANTE 15 675.00 10,125.00
TOTAL 451,525.00 196,809.00 210,841.00 407,650.00
TOTAL GIF 43,875.00
407,650.00

11 PAGO DE SUELDOS
11
GASTOS ADMON 26,000.00 GASTOS DE ADMON 26,000.00
VENTAS 35,000.00 GASTOS DE VENTAS 35,000.00
PRODUCCION 122,800.00 116,000.00 MOD 116,000.00
SUPERVISOR 6,800.00 MOI 6,800.00
0.4 ORDEN 439 46,400.00 BANCOS
0.6 ORDEN 440 69,600.00 11A
183,800.00 PRODUCCION PROCESO 116,000.00
MOD
ORDEN 539 ORDEN 540 GIF REAL 6,800.00
46,400.00 69,600.00 MOI
1,054.55 1,581.82 11B
25,623.30 38,434.96 64,058.26 PRODUCCION PROCESO 64,058.26
GIF PREDETERMINADO

12 SE TERMINAN LA ORDENEN 540

12
ARTICULOS TERMINADOS 1,319,267.04
PRODUCCION EN PROCESO 1,319,267.04

13 MANTENIMIENTO DE MAQUINARIA
13
PRODUCCION EN PROCESO 407,650.00
MPD 407,650.00
GIF REAL 43,875.00
MPI 43,875.00

183,800.00

116,000.00

6,800.00

64,058.26

13
 NETO A PAGAR 142,680.00 GIF REAL
SUBTOTAL 123,000.00 IVA POR ACREDITAR
IVA 19,680.00 BANCOS

15 COMPRA DE MERCANCIA

DESCRIPCION UNIDADES COSTO UNITARIO TOTAL

PLACA 2 50 2,475.00 123,750.00
PLACA 1 40 2,230.00 89,200.00
PLACA 1/2 30 1,980.00 59,400.00
PLACA 1/4 30 1,650.00 49,500.00
PLACA 1/8 30 1,560.00 46,800.00
PLACA 1/16 28 1,550.00 43,400.00
TUBO 1 28 1,450.00 40,600.00
TUBO 1/2 28 1,350.00 37,800.00
TUBO 1/4 32 1,250.00 40,000.00
TUBO 1/8 30 1,200.00 36,000.00
GAS 30 1,150.00 34,500.00
OXIGENO 36 1,100.00 39,600.00
SOLDADURA 36 750.00 27,000.00
LUBRICANTE 35 675.00 23,625.00
TOTAL 691,175.00

15
ALMACEN DE MATERIALES 691,175.00
IVA X ACREDITAR 110,588.00
PROVEEDORES 801,763.00

16 EROGACIONES DE FIN DE MES

16
GIF REAL 88,156.00 PERSONAL DE VIGILANCIA 25,000.00
123,000.00
19,680.00
142,680.00
DEPRECIACION MAQUINARIA 11,156.00 PERSONAL DE LIMPIEZA 20,000.00
BANCOS 77,000.00 SUPERVISOR PRODUCCION 32,000.00
DEPRECIACION MAQUIARIA 11,156.00
88,156.00
 BANCOS ALMACEN DE MATERIALES PRODUCCION EN PROCESO ARTICULOS TERMINADOS
6,443,559.08 242,800.00 2 5,942,055.00 859,580.00 1 1,989,761.22 587,895.34
6A 1,407,327.68 224,800.00 5 586,280.00 4 1A 804,080.00 3 1,381,003.34 674,007.51 6A
9 1,861,389.39 184,000.00 8 476,570.00 7 2A 180,000.00 12A 1,319,267.04 891,470.02 9A
183,800.00 11 15 691,175.00 451,525.00 10 2B 99,400.75 1,381,003.34 3
142,680.00 14 4A 531,980.00 -119,655.68 19
77,000.00 16 5A 156,000.00
5B 86,147.32
7A 415,220.00
8A 121,200.00
8B 66,929.84
10A 407,650.00
11A 116,000.00 1,319,267.04 12A
11B 64,058.26

9,712,276.15 1,055,080.00 6,633,230.00 2,373,955.00 5,038,427.38 2,700,270.38 3,288,165.73 1,445,821.85

8,657,196.15 4,259,275.00 1,842,343.88
EQUIPO DE REPARTO EQUIPO DE COMPUTO DEPRECIACIÓN MAQUINARIA PROVEEDORES
2,150,000.00 95,000.00 -11,250.00 2,213,860.00
16 -11,156.00 801,763.00 15

2,150,000.00 95,000.00 3,015,623.00

-22,406.00

CAPITAL RESULTADO DE EJERCICIOS ANT MPD MPI

 IVA POR ACREDITAR IVA ACREDITADO EDIFICIOS MAQUINARIA
305,360.00 30,880.00 4,500,000.00 1,350,000.00
15 110,588.00 14 19,680.00

415,948.00 50,560.00 4,500,000.00 1,350,000.00

CRÉDITO BANCARIO PTU ISR IVA TRASLADADO

2,600,000.00 503,803.06 167,934.35 690,157.11
-133,796.41 -401,389.24 194,114.16 6
256,743.36 9

2,600,000.00 370,006.65 -233,454.89 1,141,014.64

GIF REAL GASTOS DE ADMON GASTOS DE VENTAS MOD

 16,199,900.00 1,007,606.12 1 804,080.00 804,080.00 1A 1 55,500.00 55,500.00 1A
4 531,980.00 531,980.00 4A 4 54,300.00 54,300.00 4A
7 415,220.00 415,220.00 7A 7 61,350.00 61,350.00 7A
10 407,650.00 407,650.00 10A 10 43,875.00 43,875.00 10A

1,007,606.12 2,158,930.00 2,158,930.00 215,025.00 215,025.00

MOI GIF PREDETERMINADO VENTAS COSTO DE VENTAS

2 6,800.00 6,800.00 2A 99,400.75 2B 1,213,213.52 6 6A 674,007.51 -17,189.16 19
5 6,800.00 6,800.00 5A 86,147.32 5B 1,604,646.03 9 9A 891,470.02
8 6,800.00 6,800.00 8A 66,929.84 8B
11 6,800.00 6,800.00 11A 64,058.26 11B

27,200.00 27,200.00 17 316,536.16 316,536.16 2,817,859.54 1,565,477.52 -17,189.16

1,582,666.69
1A 55,500.00 2 26,000.00 2 30,000.00 2 180,000.00 180,000.00 2A
2A 6,800.00 5 28,000.00 5 34,000.00 5 156,000.00 156,000.00 5A
4A 54,300.00 8 24,000.00 8 32,000.00 8 121,200.00 121,200.00 8A
5A 6,800.00 11 26,000.00 11 35,000.00 11 116,000.00 116,000.00 11A
7A 61,350.00
8A 6,800.00
10A 43,875.00
11A 6,800.00
14 123,000.00
16 88,156.00

453,381.00 453,381.00 18 104,000.00 131,000.00 573,200.00 573,200.00

GIF SOBRE APLICADO

18 453,381.00 316,536.16 17

19 -136,844.84 -136,844.84
NUM 537 CANTIDAD 2,200.00
CLIENTE GM C TOTAL 1,363,814.18
DESCRIPCIÓN C.U. $ 619.92 MOD PAGADA
ROTULAS 537 72,000.00
REF MPD MOD GIF TOTAL 539 266,720.00
1 121,356.00 40,000.00 33,046.68 194,402.68 540 234,480.00
4 178,310.00 54,000.00 44,613.02 276,923.02
8 211,650.00 51,600.00 42,630.22 305,880.22
11 155,890.00 45,000.00 37,177.52 238,067.52
- 3,094.40
1 257,064.00 72,000.00 39,760.30 368,824.30 GIF
1,381,003.34 HORAS PAGADAS
GIF SOBRE APLICADO - 17,189.16
1,363,814.18

NUM 539 CANTIDAD 1,900.00

CLIENTE ARVIN C TOTAL 1,296,898.52
DESCRIPCIÓN C.U. $ 682.58
SOPORTES AUTOMOTRICES
REF MPD MOD GIF TOTAL
1 257,064.00 54,000.00 29,820.22 340,884.22
2 291,194.00 93,600.00 51,688.39 436,482.39
3 201,498.00 72,720.00 40,157.90 314,375.90
4 196,809.00 46,400.00 25,623.30 268,832.30
1,360,574.82
GIF SOBRE APLICADO - 63,676.30
1,296,898.52

NUM 540 CANTIDAD 1,600.00

CLIENTE ABC C TOTAL 1,263,287.67
DESCRIPCIÓN C.U. $ 789.55
$ 44.00 -136,844.84
HORAS PAGADAS % GIF
1,636.36 13% - 17,189.16
6,061.82 47% - 63,676.30
5,329.09 41% - 55,979.38

13,027.27 - 136,844.84

-
13,027.27
EJES DE DIRECCION
REF MPD MOD GIF TOTAL
1 289,952.00 54,000.00 29,820.22 373,772.22
2 240,786.00 62,400.00 34,458.93 337,644.93
3 213,722.00 48,480.00 26,771.93 288,973.93
4 210,841.00 69,600.00 38,434.96 318,875.96
1,319,267.04
GIF SOBRE APLICADO - 55,979.38
1,263,287.67
 ESTADO DE COSTO DE PRODUCCIÓN Y VENTAS

VENTAS 2,817,859.54
Inv. Inicial de producción en proceso 1,989,761.22
Materia prima directa utilizada 2,158,930.00
Inv. inicial de materiales directos 5,942,055.00
Compras 691,175.00
Material disponible 6,633,230.00
Inventario final de materiales directos 4,259,275.00
Materia prima indirecta utilizada 215,025.00
Consumo de Mano de obra directa 573,200.00
Costo primo 2,732,130.00
Consumo de Gastos indirectos 316,536.16
Costo de producción 3,048,666.16
Inv. Final de Producción en proceso 0.00
Costo de la Producción terminada 5,038,427.38
Ajuste de GIF -136,844.84
Costo de la producción ajustado 5,175,272.22
Inv. Inicial de producto terminado 587,895.34
Inv. Final de producto terminado 1,842,343.88
COSTO DE VENTAS 3,920,823.69
Utilidad bruta -1,102,964.14
GASTOS DE OPERACIÓN
Gastos de Administración 104,000.00
Gastos de venta 131,000.00
Utilidad en operación -1,337,964.14
IMPUESTOS
ISR 30% -401,389.24
PTU 10% -133,796.41 -535,185.66
UTILIDAD DEL EJERCICIO -802,778.49
 MAQUILADOS DEL BAJIO
ESTADO DE SITUACIÓN AL 31 DE ENERO 2021

ACTIVO
CIRCULATE
BANCOS 8,657,196.15
ALMACEN 6,101,618.88
ALMACEN DE MATERIALES 4,259,275.00
ALMACEN PRODUCCION EN PROCESO -
ALMACEN ARTICULOS TERMINADOS 1,842,343.88
IVA POR ACREDITAR 415,948.00
IVA ACREDITADO 50,560.00
TOTAL CIRCULANTE 15,225,323.03

NO CIRCULANTE
EDIFICIOS 4,500,000.00
MAQUINARIA 1,350,000.00
DEPRECIACION MAQUINARIA - 22,406.00
EQUIPO DE REPARTO 2,150,000.00
EQUIPO DE COMPUTO 95,000.00
TOTAL NO CIRCULANTE 8,072,594.00
TOTAL ACTIVO 23,297,917.03

PASIVO
CIRCULANTE
PROVEEDORES 3,015,623.00
CRÉDITO BANCARIO 2,600,000.00
ISR -233,454.89
PTU 370,006.65
IVA TRASLADADO 1,141,014.64
TOTAL PASIVO 6,893,189.40

CAPITAL
CAPITAL 16,199,900.00
RESULTADO DE EJERCICIOS ANTERIORES 1,007,606.12
RESULTADO DEL EJERCICIO -802,778.49
TOTAL CAPITAL 16,404,727.63
TOTAL PASIVO + CAPITAL 23,297,917.03