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Unidades Equivalentes de Producción

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Unidades Equivalentes de Producción

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Evaluación sobre UEP en un proceso único.

Created by

Karina Alexandra Castillo Castillo
Karina Alexandra Castillo Castillo
Ecuador

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Unidades Equivalentes de Producción
 

Unidades Equivalentes de ProducciónOnline version

Evaluación sobre UEP en un proceso único.

by Karina Alexandra Castillo Castillo
1

¿Qué son las unidades equivalentes de producción (UEP)?

2

¿Cuál es el objetivo principal de las UEP en contabilidad de costos?

3

¿Cuál es la diferencia entre unidades físicas y unidades equivalentes?

4

¿Cómo se relacionan las UEP con la valuación del inventario en proceso?

5

Caso práctico:started 400, completed 250, in progress 150. Materia prima 60% avance; conversión 40%. ¿UEP de materia prima?

6

Caso práctico: 300 iniciadas, 180 terminadas, 120 en proceso. Materia prima 80% y conversión 50%. ¿UEP de conversión?

7

Caso práctico: costo de conversión total 1200; UEP de conversión = 240. Costo por UEP de conversión?

8

Caso práctico: 500 unidades iniciadas; 200 terminadas; 300 en proceso. Materia prima 70% y conversión 60%. ¿UEP de materia prima?

9

Caso práctico: 600 iniciadas; 360 terminadas; 240 en proceso. Materia prima 90% avance; conversión 30%. ¿UEP total de materia prima?

10

Caso práctico: inventario en proceso con costo total de materia prima 900 y conversión 1800; UEP de materia prima 450; costo por UEP de materia prima?

 
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