The document contains production and cost data for 4 orders across 4 production centers. It shows the materials, direct operating costs, and indirect factory costs for each preparation, packaging, and packing stage of production. The total costs are calculated for each order and production center. The theoretical and actual production quantities are reported. Finally, the cost per unit and selling price per unit are calculated for each order.

1. Ordenes especificas de
fabricacion
Contabilidad de costos

2. Orden
No. 1001
Orden
No. 1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
3,240.00
3,260.00
3,368.20
3,368.20
3,380.20
3,380.20
Orden No. 1003
Orden No. 1004
Total
costos
1. PREPARADO
1.1 M.P.
19,996.80
(SOLO
DE PREPARADO)

3. Orden
No. 1001
Orden
No. 1002
100cc.
100cc.
250gms.
125gms.
300gms.
125gms.
1.1 M.P.
3,240.00
3,260.00
3,368.20
3,368.20
3,380.20
3,380.20
19,996.80
1.2 M.O.D.
1,536.00
1,560.00
558.00
840.00
564.00
846.00
5,904.00
Centro productivo
Orden No. 1003
Orden No. 1004
Total
costos
1. PREPARADO
(SOLO DE PREPARADO)

4. Orden
No. 1001
Orden
No. 1002
100cc.
100cc.
250gms.
125gms.
300gms.
125gms.
1.1 M.P.
3,240.00
3,260.00
3,368.20
3,368.20
3,380.20
3,380.20
19,996.80
1.2 M.O.D.
1,536.00
1,560.00
558.00
840.00
564.00
846.00
5,904.00
1.3 G.I.F.
2,304.00
2,340.00
837.00
1,260.00
846.00
1,269.00
8,856.00
7,080.00
7,160.00
4,763.20
5,468.20
4,790.20
5,495.20
34,756.80
Centro productivo
Orden No. 1003
Orden No. 1004
Total
costos
1.Preparado
TOTAL COSTOS
(SOLO DE PREPARADO)

5. Orden
No. 1001
Orden
No. 1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
4,100
4,200
1,700
2,550
1,720.8
2,580
Orden No. 1003
Orden No. 1004
Total
costos
PRODUCCIÓN TEÓRICA
En litros y en Kilos
(6800 / 4 = 1700)
(20400 / 8 = 2550)
(5736 /
3.33333333 = 1720.8)
(20640 / 8 = 2580)

6. Orden
No. 1001
Orden
No. 1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
4,100
4,200
1,700
2,550
1,720.8
2,580
4,100,000
4,200,000
1,700,000
2,550,000
1,720,800
2,580,000
Orden No. 1003
Orden No. 1004
Total
costos
PRODUCCIÓN TEÓRICA
En litros y en Kilos
En CC. y en Gms.
(4100 * 1000 = 4,100,000),
(4200 * 1000 = 4,200,000),
(1700 * 1000 = 1,700,000)
(2550 * 1000 = 2,550,000)
(1720.8 *1000 = 1,720,800)
(2580 * 1000 = 2,580,000)

7. TOTAL COSTOS
Orden
No. 1001
Orden
No. 1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
7,080.00
7,160.00
4,763.20
5,468.20
4,790.20
5,495.20
4,100
4,200
1,700
2,550
1,720.8
2,580
4,100,000
4,200,000
1,700,000
2,550,000
1,720,800
2,580,000
1.72682926
1.70476190
Orden No. 1003
Orden No. 1004
Total
costos
34,756.80
PRODUCCIÓN TEÓRICA
En litros y en Kilos
En CC. y en Gms.
COSTO A GRANEL
Por litros y Kilos
(7080 / 4100 = 1.72682926)
2.407388235
2.391508557
(7160 / 4200 = 1.70476190)
((4763.20 + 5468.20 = 10,231.40) / (1700 + 2550 = 4250) = 2.407388235,
= 10,285.40) / (1720.8 + 2580 = 4300.8) = 2.391508557.
(4790.20 + 5495.20

8. Orden
No. 1001
Orden
No. 1002
100cc.
100cc.
250gms.
125gms.
300gms.
125gms.
7,080.00
7,160.00
4,763.20
5,468.20
4,790.20
5,495.20
4,100
4,200
1,700
2,550
1,720.8
2,580
4,100,000
4,200,000
1,700,000
2,550,000
1,720,800
2,580,000
Por litros y Kilos
1.72682926
1.70476190
2.407388235
2.391508557
Por CC. y Gms.
0.00172683
0.0017047
0.002407388
0.002391509
Centro productivo
TOTAL COSTOS
Orden No. 1003
Orden No. 1004
Total
costos
34,756.80
PRODUCCIÓN TEÓRICA
En litros y en Kilos
En CC. y en Gms.
COSTO A GRANEL
(7080 / 4,100,000 = 0.00172682926)
(7160 / 4,200,000 = 0.00170476190)
((4763.20 + 5468.20 = 10,231.40) / (1,700,000 + 2,550,000 = 4,250,000) =
0.002407388235, (4790.20 + 5495.20 = 10,285.40) / (1,720,800 + 2,580,000 = 4,300,800) = 0.002391508557.

9. Orden
No. 1001
Orden
No. 1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
10,039.20
10,130.00
5,800.20
8,071.70
5,835.20
8,104.20
Orden No. 1003
Orden No. 1004
Total
costos
2. Envasado
2.1 M.P.
(MP de enunciado 2,959.20 + costo de
centro anterior 7,080.00 = 10,039.20),
(2,970.00 + 7,160.00 = 10,130.00),
(1,037.00 + 4,763.20 = 5,800.20),
(2,603.50 + 5,468.20 = 8,071.70),
(1,045.00 +
4,790.20 = 5,835.20),
(2,609.00 + 5,495.20 = 8,104.20)
(SOLO ENVASADO)

10. Orden
No. 1001
Orden
No. 1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
10,039.20
10,130.00
5,800.20
8,071.70
5,835.20
8,104.20
47,980.50
507.38
515.06
472.78
484.31
480.47
492.00
2952.00
Orden No. 1003
Orden No. 1004
Total
costos
2. Envasado
2.1 M.P.
2.2 M.O.D.
(507.38),
(515.06),
(484.31),
(492.00) (SOLO ENVASADO)
(472.78),
(480.47),

11. Orden
No. 1001
Orden
No. 1002
100cc.
100cc.
250gms.
125gms.
300gms.
125gms.
10,039.20
10,130.00
5,800.20
8,071.70
5,835.20
8,104.20
47,980.50
2.2 M.O.D.
507.38
515.06
472.78
484.31
480.47
492.00
2,952.00
1.3 G.I.F.
845.63
858.44
787.97
807.19
800.78
820.00
4,920.00
TOTAL COSTOS
11,392.20
11,503.50
7,060.95
9,363.20
7,116.45
9,416.20
55,852.50
Centro productivo
Orden No. 1003
Orden No. 1004
Total
costos
2. Envasado
2.1 M.P.
(845.63),
(787.97),
(800.78),
(858.44),
(807.19),
(820.00) (SOLO ENVASADO)

12. Orden
No. 1001
Orden
No. 1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
12,612.20
12,733.50
7,343.45
9,996.20
7,403.95
10,061.20
Orden No. 1003
Orden No. 1004
Total
costos
3. Empaque
3.1 M.P.
60,150.50
(MP de enunciado 1,220.00 + costo de
centro anterior 11,392.20 = 12,612.20),
(1,230.00 + 11,503.50 = 12,733.50),
(282.50 + 7,060.95 = 7,343.45),
(633.00 + 9,363.20 = 9,996.20),
(287.50 +
7,116.45 = 7,403.95),
(645.00 + 9,416.20 = 10,061.20)
(SOLO EMPAQUE)

13. Orden
No. 1001
Orden
No. 1002
100cc.
100cc.
250gms.
125gms.
300gms.
125gms.
12,612.20
12,733.50
7,343.45
9,996.20
7,403.95
10,061.20
60,150.50
915.00
Centro productivo
885.00
174.00
180.00
366.00
360.00
2,880.00
Orden No. 1003
Orden No. 1004
Total
costos
3. Empaque
3.1 M.P.
3.2 M.O.D.
(915.00),
(885.00),
(180.00),
(360.00) (SOLO EMPAQUE)
(174.00),
(366.00),

14. Orden
No. 1001
Orden
No. 1002
100cc.
100cc.
250gms.
125gms.
300gms.
125gms.
12,612.20
12,733.50
7,343.45
9,996.20
7,403.95
10,061.20
60,150.50
915.00
885.00
174.00
180.00
366.00
360.00
2,880.00
1.3 G.I.F.
1,830.00
1,770.00
348.00
360.00
732.00
720.00
5,760.00
COSTO POR PRESENTACIÓN
15,357.20
15,388.50
7,865.45
10,536.20
8,501.95
11,141.20
68,790.50
Centro productivo
Orden No. 1003
Orden No. 1004
Total
costos
3. Empaque
3.1 M.P.
3.2 M.O.D.
(1,830.00),
(348.00),
(732.00),
(1,770.00),
(360.00),
(720.00) (SOLO EMPAQUE)

15. COSTO POR PRESENTACIÓN
Orden
No. 1001
Orden
No. 1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
15,357.20
15,388.50
7,865.45
10,536.20
8,501.95
11,141.20
4,080
4,176
1,690
2,530
1,713.6
2,574
Orden No. 1003
Orden No. 1004
PRODUCCIÓN REAL
Total
costos
68,790.50

16. Orden
No. 1002
100cc.
250gms.
125gms.
300gms.
125gms.
15,357.20
15,388.50
7,865.45
10,536.20
8,501.95
11,141.20
4,080
4,176
1,690
2,530
1,713.6
2,574
3.7640196
COSTO POR PRESENTACIÓN
Orden
No. 1001
100cc.
Centro productivo
3.6849856
4.6541124
4.1645059
4.9614554
4.3283605
Orden No. 1003
Orden No. 1004
Total
costos
68,790.50
PRODUCCIÓN REAL
COSTO POR UNIDAD
(15,357.20 / 4,080 = 3.7640196),
(15,388.50
/ 4,176 = 3.6849856),
(7,865.45 / 1,690 = 4.6541124),
(10,536.20 / 2,530 = 4.1645059),
(8,501.95 / 1,713.= 4.9614554),
(11,141.20 / 2,574 = 4.3283605)

18. COSTO POR UNIDAD
PRECIO DE VENTA
Orden No.
1001
Orden No.
1002
100cc.
Centro productivo
100cc.
250gms.
125gms.
300gms.
125gms.
3.7640196
3.6849856
4.6541124
4.1645059
4.9614554
4.3283605
15.056078431
14.739942529
18.616449704
16.658023715
19.845821662
17.313442113
Orden No. 1003
Orden No. 1004
(3.7640196 x 100 / 25 = 15.056078431),
(3.6849856 x
100 / 25 = 14.739942529),
(4.6541124 x 100 / 25 =
18.616449704),
( 4.1645059 x 100 / 25 =
16.658023715),
(4.9614554 x 100 / 25 =
19.845821662),
(4.3283605 x 100 / 25 = 17.313442113)

19. CENTRO PRODUCTIVO
1. PREPARADO
1.1 M.P.
1.2 M.O.D.
1.3 G.I.F
TOTAL DE COSTOS
PRODUCCION TEORICA
EN LITROS Y EN KILOS
EN C.C. Y GRS.
COSTO A GRANEL
POR LITRO Y KILO
POR C.C. Y GRS.
2. ENVASADO
2.1 M.P
2.2 M.O.D
2.3 G.I.F
TOTAL DE COSTOS
3. EMPAQUE
3.1 M.P
3.2 M.O.D
3.3 G.I.F
COSTO POR
PRESENTACIÓN
PRODUCCIÓN REAL
COSTO POR UNIDAD
PRECIO DE VENTA
ORDEN No.1001
100CC
CEDULA DE VALUACIÓN DE ORDENES DE PRODUCCIÓN
ORDEN No.1002
ORDEN No.1003
ORDEN No.1004
100CC
250 gms.
125 gms.
300 gms.
125 gms.
3,368.20
558.00
837.00
4,763.20
3,240.00
1,536.00
2,304.00
7,080.00
3,260.00
1,560.00
2,340.00
7,160.00
4,100
4,100,000
4,200
4,200,000
1.726829268
0.001726829
1.704761905
0.001704762
10,039.20
507.38
845.63
11,392.20
10,130.00
515.06
858.44
11,503.50
5,800.20
472.78
787.97
7,060.95
8,071.70
484.31
807.19
9,363.20
5,835.20
480.47
800.78
7,116.45
8,104.20
492.00
820.00
9,416.20
47,980.50
2,952.00
4,920.00
55,852.50
12,612.20
915.00
1,830.00
12,733.50
885.00
1,770.00
7,343.45
174.00
348.00
9,996.20
180.00
360.00
7,403.95
366.00
732.00
10,061.20
360.00
720.00
60,150.50
2,880.00
5,760.00
15,357.20
15,388.50
7,865.45
10,536.20
8,501.95
11,141.20
68,790.50
1,700
1,700,000
3,368.20
840.00
1,260.00
5,468.20
2,550
2,550,000
2.407388235
0.002407388
3,380.20
564.00
846.00
4,790.20
1,720.8
1,720,800
3,380.20
846.00
1,269.00
5,495.20
TOTAL DE COSTOS
19,996.80
5,904.00
8,856.00
34,756.80
2,580
2,580,000
2.391508557
0.002391509
4,080
4,176
1,690
2,530
1,713.6
2,574
3.764019608
3.684985632
4.65411242604
4.164505929
4.961455415
4.328360528
15.056078431
14.739942529
18.616449704
16.658023715
19.845821662
17.313442113