ELEMENTOS VOL. PRECIO UNIT. COSTO TOTAL COSTO TOTAL VOL. ESTANDAR VOL.

TOTAL COSTO TOTAL VOL. ESTANDAR VOL. REAL PRECIO REAL COSTO UNITARIO VARIACION DE VARIACION DE
POR UNIDAD POR PROD. VOLUMEN PRECIO
Materiales:
Materia Prima
Alcaparras 50 2.40 120.00 3,240,000.00 1,350,000.00 1,325,000.00 3,445,000.00 2.60 25,000.00 205,000.00
Vinagre, Agua y Sal 50 1.20 60.00 1,620,000.00 1,350,000.00 1,330,000.00 1,729,000.00 1.30 20,000.00 109,000.00
Total Materia Prima 100 3.60 180.00 4,860,000.00 2,700,000.00 2,655,000.00 5,174,000.00 3.90 45,000.00 314,000.00
Material de Empaque
Frasco Tipo 100 1 300 300 8,100,000.00 27,000.00 26,800.00 10,720,000.00 400.00 200.00 10,675,000.00
Tapa P/100 1 100 100 2,700,000.00 27,000.00 26,500.00 2,600,000.00 133.33 500.00 2,555,000.00
Etiqueta "oro" 1 50 50 1,350,000.00 27,000.00 26,300.00 1,300,000.00 66.67 700.00 1,255,000.00
Total Material de Empaque 3 450 450 12,150,000.00 81,000.00 79,600.00 14,620,000.00 600.00 1,400.00 14,485,000.00
Total Materiales 103 453.60 630.000 17,010,000.00 2,781,000.00 2,734,600.00 19,794,000.00 603.90 46,400.00 14,799,000.00
Mano de Obra:
TOTAL MANO DE OBRA 103 1851,85 190,740.55 5,149,994,850.00 2,871,000.000 2,678,834.68 4,960,800,000.00 1851.85 192,165.32 189,194,850.00

Costo Primo 191370.550 5,167,004,850.00

Gastos Indirectos 1 2314,82 2,314.82 62,500,140.00 27,000.000 26,000.00 56,415,060.00 2,169.81 1,000.00 6,085,080.00
Total Costo Estandar 193,685.37 5,229,504,990.00
Gastos de Administracion y Ventas 19,368.54 522,950,499.00
Total Costo 213,053.91 5,752,455,489.00

Variacion Vol. Mat. Prima Variacion Vol. Material de Empaque

Precio Estandar 4,860,000.00 1.80 Precio Estandar 450 1.66
2,700,000.00 2,700,000.00

Variacion MP x Precio Estandar 45,000 x 1.80 81,000.00 Variacion Me x Precio Estandar 46,400.00 1.66 77,024.00

Variacion de Precio Variacion de Precio

Vol. Real x Precio Real 2,655,000.00 5,174,000.00 Vol. Real x Precio Real 79,600.00
(-) Vol. Real X Precio Estandar 2,655,000.00 1.80 4,779,000.00 (-) Vol. Real X Precio Estandar 79,600.00 1.66 14,620,000.00
395,000.00 132,136.00
14,487.86
Total Variacion Mat. Prima 81,000.00 395,000.00 575,000.00 Total Variacion M.E 77,024.00 14,487.86 91,511.86

Variacion Vol. Gastos Indirectos Variacion Vol. Mano de Obra

Precio Estandar 62,500,140.00 2,314.82 Precio Estandar 5,149,994,850.00 1,793.79
27,000.00 2,871,000.00

Variacion GIF x Precio Estandar 1,000.00 2,314.82 2,314,820.00 Variacion MOD x Precio Estandar 192,165.32 1,793.79 344,704,231.45

Variacion de Precio Variacion de Precio

Vol. Real x Precio Real 26,000.00 2,169.81 56,415,060.00 Vol. Real x Precio Real 2,678,834.68 4,960,800,000.00
(-) Vol. Real X Precio Estandar 26,000.00 2,314.82 60,185,320.00 (-) Vol. Real X Precio Estandar 2,678,834.68 1,793.79 4,805,266,858.55
3,770,260.00 155,533.14

Total Variacion Mat. Prima 2,314,820.00 3,770,260.00 6,085,080.00 Total Variacion M.O.D 344,704,231.45 155,533.14 344,859,764.59
 ENCURTIDOS X
LIBRO DIARIO

FECHA DEBE
1
01 ENERO Materia Prima En Proce. 4,860,000.00
Material de Empaque en Proc. 12,150,000.00
Variacion Vol. Materia Prima 81,000.00
Variacion Precio Materia Prima 395,000.00
Variacion Vol. Material de Empaque 77,024.00
Variacion de Precio Material de Empaque 14,487.86
Materia Prima
Material de Empaque
P/R Materiales en Proceso
2
Mano de Obra en Proceso 5,149,994,850.00
Variacion Vol. Mano de Obra 344,704,231.45
Nomina Por Pagar
3
Gastos de Fabricacion Estandar 62,500,140.00
Variacion Vol. Gif 2,314,820.00
Gastos Por Pagar
4
Costos en Produccion Estandar 5,229,504,990.00
Materia Prima En Proce.
Material de Empaque en Proc.
Mano de Obra en Proceso
Gastos de Fabricacion Estandar
5
Costos en Produccion Estandar 347,586,563.31
Variacion Vol. Materia Prima
Variacion Precio Materia Prima
Variacion Vol. Material de Empaque
Variacion de Precio Material de Empaque
Variacion Vol. Mano de Obra
Variacion Vol. Gif

6
Producto Terminado 5,577,091,553.31
Costo de Produccion
ENCURTIDOS X
LIBRO DIARIO

HABER

5,336,000.00
14,620,000.00

5,494,699,081.45

64,814,960.00

4,860,000.00
12,150,000.00
5,149,994,850.00
62,500,140.00

81,000.00
395,000.00
77,024.00
14,487.86
344,704,231.45
2,314,820.00

5,577,091,553.31