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Flujo del Estado de Costos de Producción y Ventas

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Flujo del Estado de Costos de Producción y Ventas

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Cálculo de costos

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RETO VERIFICADOR
RETO VERIFICADOR
United States

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Flujo del Estado de Costos de Producción y VentasOnline version

Cálculo de costos

by RETO VERIFICADOR
1

Para determinar el material directo utilizado por la empresa Quito S . A . , sumamos el inventario inicial de materiales de 8 , 000 a las compras de 25 , 000 y restamos el inventario final de 11 , 000 , obteniendo . Al integrar la mano de obra directa de 10 , 000 y los costos indirectos reales de 5 , 350 , determinamos un Costo de Fabricación del Periodo de . Posteriormente , sumamos el inventario inicial de productos en proceso de 2 , 500 y restamos el inventario final en proceso de 5 , 000 , dando como resultado un Costo de Productos Terminados de . Finalmente , al ajustar con los inventarios de artículos terminados ( inicial de 15 , 700 y final de 20 , 500 ) , obtenemos un Costo de Ventas definitivo de .

 
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