D O S S IE R
L A B O R A T O R IO
A LE JA N D R A
LA U R A
FA C U LTA D
C O N TR E R A S
Y C O S TO S
230815
C R IS T IN A P A R E D E S
A N D R E S
U N IV E R S ID A D
C O N TA B LE
230863
R IN C O N 2 2 1 3 3 6
F R A N C IS C O
D E P A U LA
S A N TA N D E R
D E C IE N C IA S A D M IN IS T R A T IV A S
C O N T A D U R ÍA
P Ú B L IC A
S É P T IM O
N O C TU R N O
S E M E S TR E
O C A Ñ A
2017
Y E C O N Ó M IC A S
TA LLE R
D O S S IE R
L a e m p r e s a E L E C T R O N O R T E L T D A . I d e n t if ic a d a c o n e l N I T N o . 9 0 0 1 2 3 4 5 6 t ie n e u n a p r o d u c c ió n d e 3 0 0 e s c r it o r io s
p a r a la v e n t a , p a r a e llo c u e n t a c o n la s ig u ie n t e
in f o r m a c ió n :
L a e m p r e s a p r e s e n t a u n I n v e n t a r io in ic ia l d e m a t e r ia le s ( d ir e c t o s e in d ir e c t o s ) p o r v a lo r d e $ 8 . 3 6 5 . 0 0 0 .
C o m p r a m a t e r ia le s p o r v a lo r d e $ 4 2 . 0 0 0 . 0 0 0 a l c o n t a d o . I V A 1 9 % . R e t e n c ió n e n la f u e n t e 2 . 5 % . D e lo s m a t e r ia le s c o m p r a d o s e l 6 0 %
D e lo s m a t e r ia le s c o m p r a d o s , p r o d u c c ió n
son M P D y el 40%
s o n M P I.
s o lic it a m a t e r ia le s d ir e c t o s p o r v a lo r d e
$ 1 9 . 5 6 3 . 0 0 0 y m a t e r ia le s in d ir e c t o s $ 2 . 7 8 9 . 0 0 0 .
L a e m p r e s a c a n c e la n ó m in a d e f á b r ic a p o r v a lo r d e
$ 9 .8 1 5 .0 0 0
( E f e c t u a r r e t e n c io n e s d e n ó m in a ) . E l 6 0 % p a r a M O D y e l 4 0 %
La
m ano
de
o b ra
d ir e c t a
usada
es
de
$
6 .5 1 5 .0 0 0
y
la
con
cheque.
p a ra M O I
M ano
de
o b ra
in d ir e c t a :
$ 3 .3 0 0 .0 0 0
L a e m p r e s a c o n t a b iliz a p r e s t a c io n e s la b o r a le s y a p o r t e s p a r a f is c a le s .
P a ra
la
c o n t a b iliz a c ió n
de
lo s
C IF
A p lic a d o s la
e m p re s a
t ie n e
lo s s ig u ie n t e s C I F
p r e s u p u e s t a d o s t a le s c o m o : A r r ie n d o $ 2 . 8 0 0 . 0 0 0 , S e r v ic io s p ú b lic o s $ 1 . 1 0 0 . 0 0 0 , M a r q u illa s $ 4 8 0 . 0 0 0 , E m p a q u e s $ 9 0 0 . 0 0 0 , L u b r ic a n t e s $ 2 3 0 . 0 0 0 , M a n t e n im ie n t o d e m á q u in a s $ 8 0 0 . 0 0 0 . u n id a d e s r e a le s s o n d e
L a s u n id a d e s p r e s u p u e s t a d a s s o n d e 3 2 0 u n id a d e s y la s 300.
L o s C I F r e a le s s o n : A r r ie n d o $ 2 . 8 0 0 . 0 0 0 , S e r v ic io s p ú b lic o s $ 1 . 5 0 0 . 0 0 0 , M a r q u illa s $
4 8 0 .0 0 0 ,
E m paques
m á q u in a s $ 6 0 0 . 0 0 0 .
$
9 0 0 .0 0 0 ,
L u b r ic a n t e s
$
1 5 0 .0 0 0 ,
E s to s s o n p a g a d o s c o n c h e q u e .
E l I n v e n t a r io f in a l d e m a t e r ia le s e s d e $ 2 8 . 0 1 3 . 0 0 0 E l I n v e n t a r io in ic ia l d e p r o d u c t o s e n p r o c e s o e s d e $ 2 . 3 5 0 . 0 0 0 E l I n v e n t a r io f in a l d e p r o d u c t o s e n p r o c e s o e s d e $ 1 . 8 9 0 . 0 0 0 E l I n v e n t a r io in ic ia l d e p r o d u c t o s t e r m in a d o s
e s d e $ 4 .8 0 0 .0 0 0
E l I n v e n t a r io f in a l d e p r o d u c t o s t e r m in a d o s e s d e $ 3 . 1 5 2 . 0 0 0
L a p r o d u c c ió n s e t e r m in ó e n s u t o t a lid a d
S E P ID E R E A L IZ A R
C o n t a b iliz a c ió n
H o ja d e c o s t o s ( s e d e t e r m in e e l c o s t o t o t a l y u n it a r io )
E s t a d o s d e c o s t o s d e p r o d u c t o s v e n d id o s
d e lo s c o s t o s
M a n t e n im ie n t o
de
C O N T A B IL IZ A C IO N D E L A P R O D U C C IO N D E E LE C TR O N O R TE LTD A C O M P R A S D E M A T E R IA L E S C O D IG O 1405
C U E N TA
P A R C IA L
M A T E R IA P R IM A M P D
2 5 .2 0 0 .0 0 0
140502
M P I
1 6 .8 0 0 .0 0 0
IM P U E S T O
2365
R E T E N C IO N
1110
B A N C O
U S O
A LA S V E N TA S
141001
LA FU E N TE
1 .0 5 0 .0 0 0
D E M A T E R IA L E S C U E N TA
IN V E N T A R IO
P A R C IA L
P R O D . P R O C E S O
D E B E
H A B E R
2 2 .3 5 2 .0 0 0
M A T E R IA P R IM A
1 4 1 0 0 1 ,0 1
M P D
1 4 1 0 0 1 ,0 2
M P I
1405
7 .9 8 0 .0 0 0
4 8 .9 3 0 .0 0 0
C O D IG O 1410
E N
H A B E R
4 2 .0 0 0 .0 0 0
140501
2408
D E B E
1 9 .5 6 3 .0 0 0 2 .7 8 9 .0 0 0
M A T E R IA P R IM A
140501
M P D
140502
M P I
2 2 .3 5 2 .0 0 0 1 9 .5 6 3 .0 0 0 2 .7 8 9 .0 0 0
C O N T A B IL IZ A C IO N
D E LA
N O M IN A C O D IG O 7205
C U E N TA N O M IN A D E F A B R IC A
720501
S u e ld o s
720502
A u x ilio d e t r a n s p o r t e
2370
R E TE N C
D E B E
H A B E R
9 .8 1 5 .0 0 0 9 .5 6 3 .0 0 0 2 5 2 .0 0 0
Y A P O R T E S N O M IN A
237005
A p o rte s a E P S
2380
A C R E E D O R E S
238030
P A R C IA L
3 8 2 .5 2 0 3 8 2 .5 2 0
V A R IO S
F o n d o s d e C e s a n t à a s o p e n s io n e s
3 8 2 .5 2 0 3 8 2 .5 2 0
D IS T R IB U C IO N
D E LA M A N O
D E
O B R A C O D IG O 11411100 141002
C U E N TA IB NA VN EC NO T AS R I O M A N O
P A R C IA L
P R O D . P R O C E S O
9 .8 1 5 .0 0 0
H A B E R 9 .0 4 9 .9 6 0
D E O B R A
1 4 1 0 0 2 ,0 1
M O D
6 .5 1 5 .0 0 0
1 4 1 0 0 2 ,0 2
M O I
3 .3 0 0 .0 0 0
7205
D E B E
N O M IN A D E F A B R IC A
720501
S u e ld o s
720502
A u x ilio d e t r a n s p o r t e
9 .8 1 5 .0 0 0 9 .5 6 3 .0 0 0
C O N T A B IL Z A C IO N
2 5 2 .0 0 0
P A R A F IS C A L E S
Y O B L IG A C IO N E S
LA B O R A LE S C O D IG O 1410 141002
C U E N TA IN V E N T A R IO M A N O
P A R C IA L
P R O D . P R O C E S O
D E O B R A
M O D
3 .0 5 4 .5 3 9
1 4 1 0 0 2 ,0 2
M O I
2 .0 3 6 .3 5 9
R E TE N C
Y A P O R T E S N O M IN A
1 .8 1 1 .2 3 2
237005
A p o rte s a E P S
8 1 2 .8 5 5
237006
A p o rte s a A R P
1 3 7 .7 0 7
237010
A p o r t e s S E N A , I C B F , C a ja s C o m p
8 6 0 .6 7 0
2380
H A B E R
5 .0 9 0 .8 9 8
1 4 1 0 0 2 ,0 1
2370
D E B E
A C R E E D O R E S
V A R IO S
1 .1 4 7 .5 6 0
238030
F o n d o s d e C e s a n t í a s o p e n s io n e s
2610
P A R A O B L IG A C IO N E S L A B O R A L
1 .1 4 7 .5 6 0
2 .1 3 2 .1 0 6
261005
C e s a n tía s
8 1 7 .5 9 0
261010
In te re s e s /C e s a n tía s
261015
V a c a c io n e s
3 9 8 .7 7 7
261020
P r im a d e S e r v ic io
8 1 7 .5 9 0
9 8 .1 5 0
C O N T A B IL IZ A C IO N
P R E S U P U E S TO
D E L O S C IF A P L IC A D O S
M E N S U A L D E C IF
A R R IE N D O
2 .8 0 0 .0 0 0
S E R V IC IO S P U B L IC O S
1 .1 0 0 .0 0 0
M A R Q U IL L A S
4 8 0 .0 0 0
E M P A Q U E S
9 0 0 .0 0 0
L U B R IC A N T E S
2 3 0 .0 0 0
M A N T E N M IE N T O TO TA L P R E S U P U E S TO
U N ID A D E S
8 0 0 .0 0 0 D E C IF
P R E S U P U E S TA D A S
T .P
= C IF P R E S U P /U N ID A D E S
T .P
=
6 .3 1 0 .0 0 0
A L M E S 320
P R E S U P
6 .3 1 0 .0 0 0 /3 2 0
T .P = 1 9 .7 1 9
C IF A P L IC A D O S = T P X U N ID A D E S C IF A P L IC A D O S = 1 9 .7 1 9 X 3 0 0 C IF A P L IC A D O S = 5 .9 1 5 .7 0 0
R E A LE S
C O D IG O
1410
14100
C U E N TA
IN V E N T A R IO
P A R C IA L
P R O D . P R O C E S O
C IF A P L IC A D O S
D E B E
H A B E R
5 .9 1 5 .7 0 0
5 .9 1 5 .7 0 0
C O S T O S IN D . F A B R IC 7315
731501
A P L IC A D O S
5 .9 1 5 .7 0 0
C IF A P L IC A D O S
C U A N D O
S E T E R M IN A L A P R O D U C C IO N
C O D IG O
C U E N TA IN V E N T A R IO
1430
T E R M IN A D
1410
IN V E N T A R IO
C O D IG O
P A R C IA L
P R O D . P R O C E S O
4 3 .1 7 3 .5 9 8
D E L O S C IF R E A L E S
C U E N TA
P A R C IA L
C IF R E A L E S
D E B E
H A B E R
6 .4 3 0 .0 0 0
A r r ie n d o
2 .8 0 0 .0 0 0
730502
S e r v ic io s P u b lic o s
1 .5 0 0 .0 0 0
730503
M a n t e n im ie n t o
6 0 0 .0 0 0
730504
M a r q u illa s
4 8 0 .0 0 0
730505
E m paques
9 0 0 .0 0 0
730506
L u b r ic a n t e s
1 5 0 .0 0 0
B A N C O S
H A B E R
4 3 .1 7 3 .5 9 8
730501
1110
D E B E
P R O D U C TO S
C O N T A B IL IZ A C IO N
7305
5 .9 1 5 .7 0 0
6 .4 3 0 .0 0 0
C A N C E LA R
L O S C IF A P L IC A D O S Y C IF
R E A LE S
C O D IG O
C U E N TA
P A R C IA L
D E B E
H A B E R
C O S T O S IN D . F A B R IC 7315
A P L IC A D O S
7305
C IF R E A L E S
7325
V A R IA C IO N
5 .9 1 5 .7 0 0
6 .4 3 0 .0 0 0
D E C IF
5 1 4 .3 0 0