100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Previously searched by you
Previously searched by you
logo
calculo de costeos: directo y absorbente $20.49   Add to cart
Quickly navigate to
Preview
  2.  
  3. CFGB Administración Y Finanzas
  4.  
  5. CFGB Administración Y Finanzas
  6.  
  7. CFGB Administración y finanzas

Class notes

calculo de costeos: directo y absorbente

 4 views  0 purchase
  • Course
  • CFGB Administración y finanzas
  • Institution
  • CFGB Administración Y Finanzas

Costeo Directo: Definición: También conocido como costeo variable, este enfoque asigna solo los costos variables directos (materiales directos, mano de obra directa y costos variables de fabricación) al costo de producción. Costeo Absorbente: Definición: También llamado costeo comple...

[Show more]

Preview 1 out of 3  pages

Document information

  • December 4, 2023
  • 3
  • 2023/2024
  • Class notes
  • Guidar edison
  • All classes

Subjects

  • costeo directo

Written for

  • CFGB Administración y finanzas
All documents for this subject (3)

Seller

avatar-seller
guidaredisongallegosarredondo

Content preview

VARIABLE ABSORBENTE

COSTOS VARIABLES DE FABRICACION
MATERIALES DIRECTOS S/. 11.00 S/. 11.00
MANO DE OBRA S/. 4.00 S/. 4.00
GASTOS INDIRECTOS DE FABRICACION S/. 5.00 S/. 5.00
COSTOS FIJOS DE FABRICACION S/. 15.00
COSTOS TOTALES S/. 20.00 S/. 35.00



COSTEO VARIABLE O DIRECTO
ENERO FEBRERO
INGRESOS S/. 60,000.00 S/. 65,000.00
COSTO VARIABLE DE MERCADERIA
INVENTARIO INICIAL S/. - S/. 4,000.00
COSTO VARIABLE DE FABRICACION S/. 16,000.00 S/. 10,000.00
C.M. DISPONIBLE S/. 16,000.00 S/. 14,000.00
(-) INVENTARIO FINAL S/. 4,000.00 S/. 1,000.00
COST DE VENTAS.M VENDIDA S/. 12,000.00 S/. 13,000.00
COSTOS VARIABLES DE PUBLICIDAD S/. 11,400.00 S/. 12,350.00
MARGEN DE CONTRIBUCION S/. 36,600.00 S/. 39,650.00
COSTOS FIJOS DE FABRICACION S/. 12,000.00 S/. 12,000.00
CF PUBLICIDAD S/. 10,800.00 S/. 10,800.00
UTILIDAD OPERATIVA S/. 13,800.00 S/. 16,850.00

COSTEO ABSORBENTE
ENERO FEBRERO
INGRESOS S/. 60,000.00 S/. 65,000.00
COSTO DE MERCADERIA VENDIDA
INVENTARIO INICIAL S/. - S/. 7,000.00
COSTOS VARIABLES DE FABRICACION S/. 16,000.00 S/. 10,000.00
COSTOS FIJOS DE FABRICACION S/. 12,000.00 S/. 7,500.00
C.M. DISPONIBLE S/. 28,000.00 S/. 24,500.00
(-) INVENTARIO FINAL S/. 7,000.00 S/. 1,750.00
AJUSTE POR LA VARIACION DEL VOLUMEN DE PRODUCCION S/. - S/. 4,500.00
COSTO DE MERCADERIA VENDIDA S/. 21,000.00 S/. 27,250.00
MARGEN BRUTO S/. 39,000.00 S/. 37,750.00
COSTO VARIABLE DE PUBLICIDAD S/. 11,400.00 S/. 12,350.00
COSTOS FIJOS DE PUBLICIDAD S/. 10,800.00 S/. 10,800.00
UTILIDAD OPERATIVA S/. 16,800.00 S/. 14,600.00

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

Guaranteed quality through customer reviews

Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.

Quick and easy check-out

Quick and easy check-out

You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.

Focus on what matters

Focus on what matters

Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!

Frequently asked questions

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

Satisfaction guarantee: how does it work?

Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.

Who am I buying these notes from?

Stuvia is a marketplace, so you are not buying this document from us, but from seller guidaredisongallegosarredondo. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $20.49. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

62890 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 14 years now

Start selling
$20.49
  • (0)
  Add to cart