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CONTABILIDAD DE COSTOS

CONTABILIDAD DE

COSTOS NDICEUNIDAD 1.....................................................................................................7

INTRODUCCIN A LA CONTABILIDAD DE COSTOS..................................................7

1.1 CONTABILIDAD DE COSTOS................................................................................... 71.2 CONTABILIDAD FINANCIERA Y CONTABILIDAD ADMINISTRATIVAI............................8CARACTERSTICASDELACONTABILIDADADMINISTRATIVA......................................................111.3 SIMILITUDES ENTRE LA CONTABILIDAD FINANCIERA Y LA CONTABILIDAD

ADMINISTRATIVA.......................................................................................................13

1.4EMPRESA COMERCIAL Y EMPRESA DE TRANSFORMACION...................................141.5CONCEPTOS DEL COSTO DE PRODUCCION Y ELEMENTOS QUE LO INTEGRAN......151.6 COMPARACIN DE LOS CONCEPTO: COSTO GASTO UTILIDAD E INVERSION......171.!VENTA"AS Y DESVENTA"AS..................................................................................18

UNIDAD 2....................................................................................................25

CONTABILIZACIN Y CONTROL DE LOS ELEMENTOS DEL COSTO............................25

2.1 MATERIA PRIMA DIRECTA.....................................................................................252.1.1 IMPORTANCIA DEL CONTROL DE MATERIALES...................................................252.1.2 FORMAS PARA EL CONTROL DE MATERIALES....................................................252.1.3 M#TODOS DE VALUACIN DE INVENTARIOS......................................................29

CONELFINDEREGISTRARYCONTROLARLOSINVENTARIOS, LASEMPRESASADOPTANLOSSISTEMASPERTINENTESPARAVALUARSUSEXISTENCIASDEMERCANCASCONELFINDEFI!ARSUPOSIBLEVOLUMENDEPRODUCCI"NYVENTAS................................................................................292.1.4 CASOS PR$CTICOS...........................................................................................322.2 MANO DE OBRA DIRECTA.....................................................................................33

2.2.1 FORMAS PARA EL CONTROL DE MANO DE OBRA..........................................332.2.2. CLCULO DE NMINA.................................................................................382.2.3 REGISTRO CONTABLE DE NMINA...............................................................38

2.3 COSTOS INDIRECTOS DE FABRICACIN..............................................................392.3.1 ACUMULACIN DE LOS GASTOS DE FABRICACIN.......................................412.3.2 COEFICIENTES REGULADORES...................................................................412.3.3. COEFICIENTE RECTIFICADOR.....................................................................41

2.3.4 APLICACIN DE PRORRATEO............................................................................42

UNIDAD 3....................................................................................................43

COSTOS.....................................................................................................43

3.1 ELEMENTOS DEL COSTO.....................................................................................433.2 CLASIFICACIN DE COSTOS................................................................................43

3.2.1 COSTOS DE PRODUCCIN...........................................................................493.2.2 COSTOS FINANCIEROS................................................................................49

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3.2.3 COSTOS DE DISTRIBUCIN Y VENTAS..........................................................493.3 CICLO DE LA CONTABILIDAD DE COSTOS.............................................................49

3.3.1 CUENTAS DE COSTOS.................................................................................523.3.2 ESTADO DEL COSTO DE PRODUCCIN Y VENTA...........................................52

UNIDAD 4....................................................................................................53

SISTEMA DE COSTOS ESTNDAR.....................................................................534.1. EL CONCEPTO DE COSTOS EST$NDAR...............................................................53

4.1.1 UTILIDAD DE LOS COSTOS ESTNDAR.........................................................554.2 TIPOS DE EST$NDAR...........................................................................................584.3 DETERMINACIN DE COSTOS EST$NDAR DE MATERIALES DIRECTOS Y MANO DEOBRA DIRECTA...........................................................................................................34.4 CONCEPTO DE VARIACIONES..............................................................................13

4.4.1 DE MATERIALES DIRECTOS..........................................................................144.4.2 DE CANTIDAD..............................................................................................144.4.3 DE PRECIO.................................................................................................. 144.4.4 DE MANO DE OBRA DIRECTA........................................................................14

4.4.5 DE EFICIENCIA..................................................................................................144.4.6 DE PRECIO....................................................................................................... 144.4.! APLICACIN DE LAS VARIACIONES....................................................................144.5. COSTOS INDIRECTOS.........................................................................................14

4.5.1 FIJOS...........................................................................................................194.5.2 VARIABLES.................................................................................................. 194.5.3 SEMIVARIABLES...........................................................................................194.5.4 DETERMINACIN DEL COSTO INDIRECTO ESTNDAR..................................194.5.5 SEPARACIN DEL COSTO INDIRECTO SEMIVARIABLES.................................194.5.5.1 EN SU PARTE FIJA.....................................................................................194.5.5.2 EN SU PARTE VARIABLE............................................................................194.5.6 ESTNDAR UNITARIO DE COSTOS DIRECTOS...............................................194.5.7 APLICACIN DE LAS VARIACIONES...............................................................19

4.6. REGISTRO CONTABLE DE LOS COSTOS EST$NDAR............................................19

UNIDAD 5....................................................................................................20

ESTADOS FINANCIEROS.................................................................................20

5.1. CUENTA CONTABLES..........................................................................................2#5.2. BALAN%A DE COMPROBACIN............................................................................2#5.3. BALANCE GENERAL............................................................................................2#5.4. ESTADO DE RESULTADOS...................................................................................2#

5.4.1 INGRESOS...................................................................................................205.4.2 EGRESOS....................................................................................................20

5.5. FLU"O DE PRODUCCIN.....................................................................................2#

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UNIDAD 1

INTRODUCCIN A LA CONTABILIDAD DE COSTOS

1.1 CONTABILIDAD DE COSTOS

L& '()*&+,-,& / '(0*(0 /0 ) 0,0*/& / ,)(&',) && //*/,)&/7,0*& &'-& ,0*,+, '()*(-& &)&-,8& ,)*//*& / ,)(& / -(0'(0*(0 / ('',) ,0*,+',) &,),0*&',) 9 ,)&)',&,/)*(.

S/ /-&',()& '() -& &'-&',) &)-,0,0 / ,)*//*&',) / -(0 '(0*(0 /&;,0,',) ('',) ,0*,+',) &,),0*&',) 9 ,)&)',&,/)*( && /- 0(

,)*/)( / -(0 ,/'*,

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D/,),',) / G&0*(

C(/)/ *((0 -(0 '(0*(0 /,&(0 ;/ //) /',0/ / -(0 ,)7/0(0. E)) 0/)*,( 0 -,,*&( -& &-&+& 7&0*( 0/ /,// & 7&0*(0 / (/&',) /

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,)0*,*',()/0 +&)'&,&0 9 /- G(+,/)(.

L&0 *='),'&0 /7-&0 9 '()&) /) 7&) &*/ -(0

/;,0,*(0 / /0(0 ,)*//0&(0.

T((0 -(0 0,0*/&0 '()*&+-/0 0/ //0&) /) *=,)(0 ()/*&,(0 9 -&&,),0*&',) /0 /0()0&+-/ /- '()*/),( / -(0 ,)(/0 ((',()&(0 (-& '()*&+,-,& ,)&)',/&.

C&&'*/@0*,'&0 / -& C()*&+,-,& F,)&)',/&.

R/),',) / ,)(/0 & */'/&0 /0()&0 0(+/ /- (/ /) -(0 )/7(',(0. S/ +&0& /) /7-&0 ,)',,(0 9 ('/,,/)*(0 '()*&+-/0 && /- /7,0*( /

-&0 (/&',()/0 ,)&)',/&0 / ) )/7(',(. D/0',+/ -&0 (/&',()/0 /) /- /)7&)&>/ &)&-@*,'( / -& */)/@& / -,+(0

( &*,& (+-/.

CONTABILIDAD ADMINISTRATIVA

L& '()*&+,-,& &,),0*&*,

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L& */)/)',& (/)& ;/ ,'*&,)& *((0 -(0 /7,0*(0 9 ('/0(0 '()*&+-/0 /0&;/--& ;/ &',-,*& -& *(& / *(&0 -&0 /',0,()/0 /*/,)&)*/0 ( &*/ / -(0&,),0*&(/0 /0/ /- &0/'*( ,0*,'( &0*& /- / -& -&),,'&',) 9 /- '()*(-/0//H&)( (0 &/-/0 )',()&-/0 '(( &*/ ,)*/7&- / -& &,),0*&',) 9

/&,/)*& +0,'& / -& ,0&. A/0 /+/(0 /0*&'& ;/ /) -& &'*&-,&0/ /0*) /0&(--&)( '( 0 -&0 '/)*&0 '(/0(),/)*/0 & -& '()*&+,-,&&,),0*&*,0*&/)*/ '() /- ,) / -(7& +/)(0 =*((0 / &,),0*&',) 97/0*,).

L& '()*&+,-,& &,),0*&*,

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/', ;/ -& ,0& // --/0*/ &- ',*/,( /-& //0&. P( -( 7/)/&- -& ,0& 0/ &-,'& /) &;/--&0 0,*&',()/0 ()/ -(0&-*(0 />/'*,& -& '()*&+,-,& &,),0*&*,

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CONTABILIDAD ADMINISTRATIVA CONTABILIDAD FINANCIERA

G/)/& ,)(&',) / 0(,)*/)( /) -& (7&),8&',) &&

-& *(& / /',0,()/0 L& ,)(&',) ;/ /',0&

'(&9

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1.4EMPRESA COMERCIAL Y EMPRESA DE TRANSFORMACION

E0 ,(*&)*/ /)',()& -&0 ,//)',&0 ;/ /,0*/) /)*/ -&0 &'*,

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C(/)/ -& 0& / /(7&',()/0 ///)*/0 & -& 7&& '0*(,& 9'()0//)(0 ;/ -& //0& )/'/0,*& && 0

/0/)/*(0 &*&)0(&',) ;/ 0/ //) ,/)*,,'& ( '&)*,,'&-/)&/)*/ '() -(0 ('*(0 */,)&(0

+ M&*/,& P,& I),/'*&: S() *((0 -(0 &*/,&-/0 0>/*(0 &*&)0(&',) ;/ )( 0/ //) ,/)*,,'& ( '&)*,,'&-/)&/)*/ '() -(0 ('*(0 */,)&(0.

II M&)( / (+&: E0 /- /0/8( &)( ;/ ,)*/&(/0 9 /-/&(0 / -& +,'& '9&&'*,

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G&0*(0 / (/&',) K 7&0*(0 / ,0*,+',) 7&0*(0 / &,),0*&',) 7&0*(0 / ,)&)',&,/)*(

C(0*( *(*&- K '(0*( / ('',) 7&0*(0 / (/&',) P/',( / & -& *,-,& &7,)&- / -(0 ,&&)*/0 /0 &-*& & '&0& / 0&/8&.I))*( / ('/,,/)*(0 *='),'&0 /7,0*(0 / ,)(/0 /0*'*&(00(+/ -& +&0/ / -& */(@& / -& &*,& (+-/ 9 (*(0 ,)',,(0 *='),'(0 ;/ *,/)/)( (+>/*( -& /*/,)&',) / -(0 '(0*(0 ),*&,(0 / ('',) 9 /- '()*(- /-&0 (/&',()/0 &+,-/0.

O+>/*,

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('/0( 9 / &*@'-(0 */,)&(0. G/)/& ,)(/0 0(+/ /- '(0*( / -(0 &*@'-(0 ( '&)( -&(*&',) / /'&)'@&0 /0 &'/-/&&.

DESVENTA"AS:

C&)( -(0 '(0*(0 / &;,0,',) /*,

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;/ )(0 (/',',( && /)*/)/ /- +/)/,',( / /0*/ (/-( 90 &-,'&',) 0/ (()/) /) ,/ *=,)( -&0 (-&0 9 0 /-,'&',).

C()*)+ ,-) */0+ ,- -*)b+

D/ &'/( '() -& /,),',): PE K IT CT K ?1

( *&)*(: IT K CT ?2

Q/ //0/)*&) -&0 -,*/&-/0:

PE K P)*( / E;,-,+,( +/)/,',( ,7&- & '/(.IT K I)7/0(0 T(*&-/0.

CT K C(0*(0 T(*&-/0 0/ /)'/)*&) (&(0 ( -& 0& / -(0 '(0*(0 ,>(0?CF 9 -(0 '(0*(0 (0 0() &;/--(0 /) -(0 ;/ ,)'/ -& //0& ,)//),/)*//)*/

/- ),

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L,*/&-/)*/ 0/ //0&@& / -& 0,7,/)*/ &)/&:

IT K CT

CT K CF CV

P( -( *&)*(: IT K CF CV

P&& &-,'& -&0 -&0 / )*( / /;,-,+,( /0 ,(*&)*/ ;/ '()(8'&(0 /-*(*&- / -(0 '(0*(0 ,>(0 /( *&+,=) /- /',( /

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(+*/),(0 ( -&0 (

: '&)*,& (',& /- +,/)

I? K 0 0: /',( /

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G,'& / -& 8()& / 7&)&)',&0

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E- )*( / /;,-,+,( )(0 /,*/ /, )( 0(-( )& /-&',) /)*/ ,)7/0(09 '(0*(0 0,)( ;/ *,/)/ (*&0 &-,'&',()/0 && -& *(& / /',0,()/0 '((( />/-( -& '(): /- &'/( *,-,8&( /) -& &+,'&',) /&*(

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L(0 &*/,&-/0 ,),/'*(0 0() -(0 /0 &*/,&-/0 ( 0,),0*(0 ,): /-/7&/)*( ;/ 0/ /-/& /) -& &+,'&',) / /+-/0. L(0 &*/,&-/0 ,),/'*(00() '()0,/&(0 '(( '(0*(0 ,),/'*(0 / &+,'&',).

L& '()*&+,-,8&',) / -(0 M&*/,&-/0

C(& / M&*/,&-/0L& &9(@& / -(0 &+,'&)*/0 '/)*&) '() ) /&*&/)*( / '(&0 '9&)',) /0 &'/ /,(0 / &*/,&0 ,&0 9 0,),0*(0 )/'/0&,(0 && -&('',). E- 7//)*/ /- /&*&/)*( / '(& /0 /0()0&+-/ / 7&&)*,8&;/ -(0 &*@'-(0 /,(0 /)&) -(0 /0*)&/0 / '&-,& /0*&+-/',(0 ( -&'(&H@& ;/ 0/ &;,/&) &- /',( 0 +&>( 9 0/ /0&'/) & *,/(.

R/;,0,',) / '(&

U)& /;,0,',) / '(& /0 )& 0(-,',* /0',*& ;/ 0&-/)*/ 0/ /)( / 0/7( 9 '(0*(0 /-&',()&(0 C(0*( *(*&- / /;,0,',) F/'& /- /,( 9 /'& / /)*/7& /;/,& F,& &*(,8&&.

O/) / '(&

U)& (/) / '(& /0 )& 0(-,',* /0',*& & ) (

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P( -( 7/)/&- 0/ ,)'-9/) -(0 0,7,/)*/0 &0/'*(0 /) )& (/) / '(&:

N(+/ ,/0( 9 ,/'',) / -& '(&H@& ;/ &'/ /- /,( N/( / (/) / '(&

N(+/ 9 ,/'',) /- (

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/0*(0 -( ;/ /&-/)*/ ,>&) /- )*( / ('',) ;/ 0/ /& */)/ /) )/,((. E- &,),0*&( ,)&)',/( /+/ */)/ -& ,)(&',) /*,)/)*/ ;/ -//,*& *(& /',0,()/0 0(+/ /- &)/>( ;/ 0/ -/ /+/ & & /0*/ +( /-&'*,

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/0/'*,( /- &,-,& / /'&)'@&0 / ( '&)*( 0-(/;,// --//-( / 0 &-,'&',):

1. M=*(( /- (/,( ()/&(

E0*/ =*(( '()0,0*/ /) &--& /- '(0*( (/,( / '&& )( / -(0 &*@'-(0 ;/&9 /) /- ,)

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,

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2. M=*(( PEPS ( FIFO

A-,')(-( & -&0 /'&)'@&0 0,7),,'& ;/ -&0 /,0*/)',&0 ;/ ,/( /)*&) &-,)

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V&-( /- ,)( && 0&/'&& &,),0*&',) -& '&- /0* & '&7( ,)',&-/)*/ /- /&*&/)*( /P/0()&- 9 / C()*&+,-,& --/

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V&-&',)

P&7(

C()*&+,-,8&',)

M/,',) / /,',/)',&

C()*&*&',)

L& 0/-/'',) / -& //0& ;/ )/'/0,*/ / /0()&- && /- '(/'*( /0//H(/ 00 -&+(/0 /+/ 0(-,',*&-( &- )',()&,( ;/ */)7& &'-*& && &*(,8& -&'()*&*&',) / )/// /P/0()&- & ,) / /&-,8&-/0 -&0 /+&0 )/'/0&,&0 9 /-/7, &- 0 ,)/( && /-/0*( 9 (0*/,(/)*/ /-&+(&-/ /- '()*&*( ,),(. E) =0*/ 0/-&0&) -(0 //'(0 9 (+-,7&',()/0 *&)*( /- *&+&>&( '(( /- &*) -&

>()&& / *&+&>( 0&-&,( ( '()(',,/)*( /-,),

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

E) '&)*( &- +"&',"* $% *()", '&)( -& /*,+',) & -(0 *&+&>&(/0 /0 0(+/ -&('',) ;/ /&-,8&) 0/ /+/ '()*(-& /- *&+&>( ;/ --//'*&& ( -(0 *&+&>&(/0 ,/)*,,'&& (/)/0 && /*/,)& /- '&7( '(/0(),/)*/ & '&& )&. E0*( 0/ -(7& (/,( / ) R/(*/ / T&+&>( E>/'*&(.

S, /- 0,0*/& / '(0*(0 /-/&( /0 /- / P('/0(0 D/&*&/)*(0 F&0/0 /*'.B&0*& '() /)',()& /) -&0 *&>/*&0 / *,/( /- /-/( ;/ /0//H& '&&

*&+&>&( 9 /- D/&*&/)*( /) /- ;/ /0* ('&( && ;/ /- D/&*&/)*(/ C()*&+,-,& ,/)*,,;/ '() /&'*,* & '- / /0&0 &0/0 /*&&0 /*'. / -&('',) /+/ '&7&0/ /- '(0*( / -& M&)( / O+& / '&& (/&,(.

V&-&',)

E0* '(),',()&& &- 0,0*/& / &7( ;/ 0/ &9& &(*&( /)*( / -&//0& &0@ '(( &- / C()*&+,-,& / C(0*(0 ;/ 0/ *,-,'/. L(0 0,0*/&0 0'()/0 && /)/& -& M&)( / O+& *(&) '(( +&0/:

U&$($ $% '%-!".B&0*& '() /0*&+-/'/ -&0 *&>/*&0 / *,/( /) -&0

'&-/0 /- *&+&>&( /(*& -(0 @&0 9 (&0 *&+&>&(0 9 '() +&0/ /) -&0,0&0 0/ '&-'-&) 00 /'/',()/0. C&)( /- /-//)*( (+/( /0 9/0()0&+-/ =0*/ 0,0*/& ,)/ '(0 *(0 /0 / (*& &)/& 0&+,/)(;/ &- *&+&>&( 0/ -/ &7& -( ,0( 0, ('/ '( ( ('( *,/)/ & '&//) /-

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U&$($ !,"$+$(. C()0,0*/ /) (*,&( & 7&)& 0 ,)/(/0*( ;/ 0/ -/ &7& / &'/( '() -( ;/ ('/. U)& /0& 0/@& ;/( ;// (', 0 /0',/ -& '&-,& / -( ;/ &'/. R/;,// / -(0R/(*/0 / T&+&>( E>/'*&(.

D% &+%&'/"#. T&*& / &'/ )& '(+,)&',) / -(0 (0 &)*/,(/0 &&&(/*&0 / D,0*,+',) / T,/( ( /) -(0R/(*/0 / T&+&>( E>/'*&( 0/ & -& ,0*,+',) /- ,(*/ &7&( ;/ &-7& & ) &0,/)*( /:

P('',) /) P('/0(

?S+'/)*& ;/ '(/0()/ 0/7)

&- 0,0*/& / '(0*(0 &(*&(

M&)( / (+& ( A-,'&

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L& '/)*& / M&)( / (+& ( A-,'& *,/)/ )',) / '/)*& /)*/. E- &0,/)*(&)*/,( 0/ (-& '() +&0/ /) ) R/7,0*( / &)-,0,0 / -& M&)( / O+& ;/0/ '-&0,,;/ 9 &'-/ /- ,(*/ &7&( & -(0 *&+&>&(/0 ( /)/0 /P('',).

S/ &'()0/>& ;/ /)*( /- D/&*&/)*( / C()*&+,-,& 0/ '/)*/ '() )/7,0*( / &'-&',) / 0/-(0 ;/ // --//*&0 ,),&(/0.E0*/ /7,0*( /+/ &/'*&0/ /)0&-/)*/ ( -&0 /'/',()/0 / '&&*&+&>&(.

M/,',) D/ E,',/)',&

E) -&0 ,)0*,&0 / *&)0(&',) 0/ ( /'',()/0 9 /&(/0. L& ,)(&',) ;/ 0/,)'-9/ /) /0/ /7,0*( / ),)& '()0,0*/ /) /- 0&-&,( &*(,8&( && '&&*&+&>&( 9 /- )/( / (&0 *&+&>&&0 *(&&0 / -&0 *&>/*&0 / *,/( (/ ('/)*(0 0,,-&/0. D/0=0 / 0/&& -&0 (&0 (,)&,&0 / -&0/*&(,)&,&0 9 / &-,'& -&0 *&,&0&(,&&0 && '&& '&*/7(@& -&+(&-0/
http://es.wikipedia.org/wiki/Chequehttp://es.wikipedia.org/wiki/Registrohttp://es.wikipedia.org/wiki/Salariohttp://es.wikipedia.org/wiki/Devengadohttp://es.wikipedia.org/wiki/Nombrehttp://es.wikipedia.org/wiki/Remuneraci%C3%B3nhttp://es.wikipedia.org/wiki/Tarifa_(servicio_p%C3%BAblico)http://es.wikipedia.org/wiki/Tarifa_(servicio_p%C3%BAblico)http://es.wikipedia.org/w/index.php?title=Categor%C3%ADa_laboral&action=edit&redlink=1http://es.wikipedia.org/wiki/Chequehttp://es.wikipedia.org/wiki/Registrohttp://es.wikipedia.org/wiki/Salariohttp://es.wikipedia.org/wiki/Devengadohttp://es.wikipedia.org/wiki/Nombrehttp://es.wikipedia.org/wiki/Remuneraci%C3%B3nhttp://es.wikipedia.org/wiki/Tarifa_(servicio_p%C3%BAblico)http://es.wikipedia.org/w/index.php?title=Categor%C3%ADa_laboral&action=edit&redlink=1

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*,/)/ /- *(*&- /- 0&-&,( /&( / -& //0& /-('/,,/)*( ;/ 0/ & / 0/7, && 0 '()/'',) /0 /- 0,7,/)*/:

I P,/( 0/ ,&) -&0 /'/',()/0 0&-&,&-/0 9 )( 0&-&,&-/0 /*,+',) /)/0/',/ / '&& *&+&>&( && '&-'-& 00 /0'/)*(0 ?;/ -/7( 0//0*&&) /) /- '()'/*( / /'',()/0 / -&0 '('&0.

II C-'-( / -&0 +&0/0 / '(*,8&',) ( '()*,)7/)',&0 '()/0 9 -& +&0/ /'(*,8&',) ( '()*,)7/)',&0 (/0,()&-/0 *&+,=) -& +&0/ / (&0

/*&0 /*'.

D/ /0*&0 +&0/0 &9 ;/ /0'()*& -(0 0,7,/)*/0 ('/)*&>/0

C()*,)7/)',&0 '()/0: 4! / -& B&0/ / C(*,8&',) (C()*,)7/)',&0 C()/0

D/0/-/(: 155 / -& B&0/ / C(*,8&',) ( C()*,)7/)',&0P(/0,()&-/0

F(&',) (/0,()&-: 1 / -& B&0/ / C(*,8&',) (C()*,)7/)',&0 P(/0,()&-/0

S(-( ;/& '&-'-& -& /*/)',) ,0'&- &7( & '/)*& /- ,/0*( 0(+/ -&/)*& / -&0 /0()&0 @0,'&0 IRPF/ &'/( & ) ('/)*&>/ /- *(*&-//*( / '(0*(0. E- (+>/*( / '(0*(0 (+>/*( / '(0*/( /0 &;/--( '9( '(0*( 0//0/& /,. E- (+>/*( / '(0*(0 // 0/ ) ('*( ) 0/

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//) 0/ ,/'*(0 ( ,),/'*(0 0/7) 0/& ;/ /&) ,/)*,,'&0/ ( )( '() /-(+>/*( '() /- (+>/*( &*,'-& / '(0*(0 0/-/'',()&(.C(0*(0 D,/'*(0 ?C

S() &;/--(0 ;/ //) ,/)*,,'&0/ ,/'*&/)*/ '() ) (+>/*( / '(0*(0 0,))/'/0,& / ),)7) *,( / /&*(. L(0 '(0*(0 ,/'*(0 0/ /,/*( / '(0*(0 /0/'@,'( /0 9,@',- ( )( ( '(( ) 15 /- '(0*( / ('',) ),*&,(,/)*&0 ;/ -& ((',) / -(0 '(0*(0 ,),/'*(0 / &+,'&',) & ,( /)'()0*&)*/ &/)*(. E0 ( /--( ;/ -(0 0,0*/&0 / '(0*(0 0 (/)(0 /0*&)&9( &*/)',) & -(0 '(0*(0 ,),/'*(0 ;/ & ),)7) (*( '(0*(

2.3.1 ACUMULACIN DE LOS GASTOS DE FABRICACIN

2.3.2 COEFICIENTES REGULADORES

E- '(/,',/)*/ /7-&( 0/ /0/0*& /- ( / &'/( '() -(0 /0*,(0 *='),'(0 0(+/ -&'&&',& ('*,

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,),/'*(0 / ('',) '()0,/&)( -& /0*&@0*,'& ;/ 0(+/ /- &*,'-&((',()/ -& '()*&+,-,& &>0*&)( -&0 ',&0 '()(',&0 9 -&0 ',&0 *&00/7) /- / / /( ;/ +( /) /'/0( ( //)(0 0(+/ /- '(0*( /0*,&( &-,'&( /) /-&',) '() /- '(0*( /&-. L& +&0/&& (+*/)/ /- '(/,',/)*/ /'*,,'&( /0 -& ,//)',& ;/ /0-*& /)*/ -(0 =+,*(09 '=,*(0 / -& '/)*& / ('',) /) ('/0( 9 ;/ //0/)*& -&

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*/,)&&0 9 /) ('/0( ,)&- /- /0 &>,'&)( *(( /- '(0*( *(*&- /- /0?,)

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UNIDAD 3

COSTOS

3.1 ELEMENTOS DEL COSTO

3.2 CLASIFICACIN DE COSTOS

L(0 &*(0 ;/ )/'/0,*&) -(0 0&,(0 0/ //) /)'()*& /) ) P""*/

,)(&',) / '(0*(0 9 0/ //) '-&0,,'& /) ,//)*/0 '&*/7(@&0 0/7):

] L(0 /-//)*(0 / ) ('*(.] L& /-&',) '() -& ('',).] L& /-&',) '() /- &',) /- /',( /- ('*(.

] M&*/,&-/0: S() -(0 ,)',&-/0 /'0(0 ;/ 0/ 0&) /) -& ('',) /0*(0 0/*&)0(&) /) +,/)/0 */,)&(0 '() -& &9& / -& &)( / (+& 9 -(0 '(0*(0,),/'*(0 / &+,'&',).

M&*/,&-/0 D,/'*(0: S() *((0 &;/--(0 ;/ //) ,/)*,,'&0/ /) -&&+,'&',) / ) ('*( */,)&( ',-/)*/ 0/ &0(',&) '() =0*/ 9
http://www.gestiopolis.com/recursos/documentos/fulldocs/fin/cosprodistrimaria.htmhttp://www.gestiopolis.com/recursos/documentos/fulldocs/fin/materialesclasificacion.htmhttp://www.gestiopolis.com/recursos/documentos/fulldocs/fin/cosprodistrimaria.htmhttp://www.gestiopolis.com/recursos/documentos/fulldocs/fin/materialesclasificacion.htm

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//0/)*&) /- ,)',&- '(0*( / &*/,&-/0 /) -& /-&+(&',) / ) ('*(.?MD

M&*/,&-/0 I),/'*(0: S() -(0 ;/ /0*) ,)

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0/ /)&'& /) '&0, *((0 -(0 &0/'*(0 /- '(0*/( / ) ('*( /0*(0 0/'-&0,,'&) /):

] C(0*(0 (0: S() &;/--(0 /) -(0 ;/ /- '(0*( ,>( *(*&- /&)/'/ '()0*&)*/,/)*&0 ;/ /- '(0*( ,>( ),*&,( (0 9

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] C(0*(0 ,/'*(0: S() &;/--(0 ;/ -& 7//)',& /0 '&&8 / &0(',& '() -(0&*@'-(0 ( /&0 /0/'@,'(0. L(0 &*/,&-/0 9 -& &)( / (+& ,/'*& 0() -(0/>/-(0 0 '-&(0.

] C(0*(0 ,),/'*(0: S() &;/--(0 '()/0 & '(0 &*@'-(0 9 ( *&)*( )( 0(),/'*&/)*/ &0(',&+-/0 & ),)7) &*@'-( ( /&. U0&-/)*/ -(0 '(0*(0,),/'*(0 0/ '&7&) & -(0 &*@'-(0 ( /&0 '() +&0/ /) *='),'&0 / &0,7)&',).

5. D/&*&/)*( ()/ 0/ ,)', /) -(0 '(0*(0

U) /&*&/)*( /0 -& ,)',&- ,

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] C(0*(0 ,)&)',/(0: E0*(0 0/ /-&',()&) '() -& (+*/)',) / ()(0 && -&(/&',) / -& //0&. I)'-9/) /- '(0*( / -(0 ,)*//0/0 ;/ -& '(&H@& /+/&7& ( -(0 /0*&(0 &0@ '(( /- '(0*( / (*(7& '=,*( & '-,/)*/0.

!. P/@(( /) ;/ -(0 '(0*(0 0/ '&7&) &- ,)7/0(

E) /0*/ '&0( 0/ *,/)/ ;/ &-7)(0 '(0*(0 0/ /7,0*&) ,/( '(( &'*,

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3.2.1 COSTOS DE PRODUCCIN

3.2.2 COSTOS FINANCIEROS

3.2.3 COSTOS DE DISTRIBUCIN Y VENTAS

3.3 CICLO DE LA CONTABILIDAD DE COSTOS

E- ','-( '-/ )& (& (/)&&:

P,/ /-//)*( ?MP: 0/ /7,0*& /0/ 0 ,)7/0( ?'(& &0& (&-&'/)&,/)*( -/7( ('',). E0 *&)0(&& 9 '()

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PT M&9( / &*@'-(0 */,)&(0

M&9( &,-,& / MP: /- ,)7/0( /) /- M&9( 7/)/&- /0 ( *(*&-/0 /) /- &,-,&( &*,&0.

D=+,*(0: ,)7/0(0 / -&0 ,0&0.

C=,*(0: 0&-,& ( /;/,,/)*(0.M&9( &,-,& / ('',) /) ('/0(:

D=+,*(0: ,)7/0(0 /- &9( &,-,& &)*/,(.

C=,*(0: '(0*( / -(0 &*@'-(0 */,)&(0.

M&9( / &*@'-(0 */,)&(0:

D=+,*(0: ,)7/0(0 &- &9( &,-,& &)*/,(.

C=,*(0: /7/0(0 (

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MO

I)

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D&*(0 && '(0*(0: 0/ ('// & -& /'(-/'',) / -(0 &*(0 && -& '()/'',) /-&0 (>&0 / '(0*(0 && /*/,)& /- '(0*( / '&& -(*/ 9 /- '(0*( *(*&- / *(&0-&0 /)/0 /) /- /,((.

3.3.1 CUENTAS DE COSTOS

3.3.2 ESTADO DEL COSTO DE PRODUCCIN Y VENTA

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UNIDAD 4

SISTEMA DE COSTOS ESTNDAR

4.1. EL CONCEPTO DE COSTOS ESTNDAR

L& *='),'& / '(0*(0 /0*)& *

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OB"ETIVOS DE LOS COSTOS EST$NDARD&( ;/ -(0 C(0*(0 E0*)& &- ,7&- ;/ -(0 C(0*(0 E0*,&(0 /*/)/'/) &-7( / -(0 P//*/,)&(0 /0,7/) -(0 ,0(0 ,)/0 '() -& 0&-/*,&',) / /',(0 /

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*='),'(0 /) -& &*/,& ?,)7/),/(0 ,)0*,&-/0 ( -( *&)*( ()/&)( /0&00,*&',()/0 0/ -(7& (+*/)/ )& /,',/)',& /) 0 )*( *,(.E- '(0*( /0*)& ,),'& -( ;/ /+/ '(0*& ) &*@'-( '() +&0/ /) -& /,',/)',& /*&+&>( &)&- / )& //0& ( -( ;/ &- '(&& /- '(0*( ,0*,'( '() /-/0*)& &>0*)(0/ /- '(0*( ,0*,'( &- /0*)& / ()/ /0-*&) -&0

/0

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E) /- '&0( / -(0 '(0*(0 /0*,&(0 & -& ,//)',& /)*/ =0*(0 9 -(0 ,0*,'(0 0/ -/,( ) )(+/ 7/)=,'(: 0*&0/ &-'(0*( ,0*,'( /( /- '(0*( /0*)& /0 / &-*& /',0,) /0 )& /*& & -(7& /0)& /,& / /,',/)',& /) 0(. I),'& -( ;/ /+/ '(0*& &-7( ( -( ;/ & -&,//)',& /)*/ '(0*( /0*)& 9 /- ,0*,'( 0/ -/ )(+& /) -( 0'/0,/*(0 & /'*,,'&',()/0 0, -&0',')0*&)',&0 ;/ 0/ *(&() '(( +&0/ && 0 '-'-( &)

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COSTOS EST$NDAR B$SICOS FI"OSR//0/)*&) /,&0 ,>&0 ;/ 0-( 0,& /C(0*(0 && '&& ('*( '()0,/&)( -(0 E-//)*(0 /- C(0*( ,0(0 ;/ 0///) /',0& '(( 0,7/:

A. D/*/,)&',) && -(0 &*/,&-/0 ,/'*(0: A/0 / -&0 &/',&',()/0 *='),'&00(+/ -& '&-,& 9 -(0 /),,/)*(0 / -(0 M&*/,&-/0 D,/'*(0 ;/ &9 ;/ *,-,8& /0)/'/0&,( '&-'-& -&0 /&0 9 /0/,',(0 &',/)( & &*(0 /0*&@0*,'(0 ;//& ((',()& -& //,/)',& 9 -& '()*&+,-,& && /',0& -& '&)*,& 9 /-

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B. D/*/,)&',) /- C(0*( /- T&+&>( ( L&+( ( S/-(0 9 S&-&,(0 D,/'*(0. A-&0 ,)( 0,/)( )/-//)*( )&/)*&- && -& //*/,)&',) /- '(0*( /- /0/8( &)( ( -(;/ 0/ /,// & -&0 '&)*,&/0 / *,/( )/'/0&,&0 && (+*/)/ ',/*( /*( / />(& -(0 0,0*/&0 / ('',)&& -( '&- /0 )/'/0&,(:

&. S/-/'',()& /- *&+&>( &*,'-& & /0*,&. +.R/7,0*& /- =*(( &'*&- '() /- ,( / (/)(/0 /'(),'&/)*/

>0*,,'&+-/0 /,&)*/:

` D,&7&&0 / -&0 (/&',()/0 /- ('/0(.` D,&7&&0 / &)-,0,0 /- ('/0(.` D,&7&&0 / (( / &'/( '() -&0',')0*&)',&0 ,/&)*/0.

S,) &+/ */,)&( &) '() /- E0*,( / M=*((0 0/ '(,/)8&:

L& M/,& /- T&+&>( '() /- (+>/*( / '(*& /- /0/8( &)( && -( '&- 0/

/+/:

&. S/-/'',()& /- *&+&>( & /,.+. R/7,0*& '&)( 0/& )/'/0&,( /- *,/( ('*,

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A;@ 0/ /,)/ /- =*(( & *,-,8& &0*& /0*/ 7&( 0+,( ;/ /,7/ /- )/( *(*&- / -& *&/&.

E0 &0*& /0*/ (/)*( '&)( 0/ // (+*/)/ /- (.

S(-&/)*/ 0/ -/ &7/7&) (*(0 0-//)*(0 >0*,,'&+-/0 && /*/,)& /- *,/(&0,7)&( && /- =*(( /,),(.E)*()'/0 /0 '&)( 0/ /0* /) '(),',()/0 / '()'/*& 9& '() /- E0*,( /

M=*((0 9 -& M/,& /- T&+&>( /- )/( ,0(0,',) / -('&-/0.+. M/>( ,0/H( / /;,(.'. R/'',) / &*,7&.

R/0-*&)( &9( &(( -&) / ('',) 9 '()*(-.+. U*,-,8&',) 0 /,',/)*/ / /0()&-.'. ),'/0 ,/,7)(0 /- /),,/)*( /- /-//)*( &)(.. B&0/ 0/7& && /- '()*(- /- '(0*( / -(0 S/-( 9 S&-&,(0.

R/0-*&( 0&*,0&'',) / /)/&',) ( /),,/)*(.

E) '()'-0,) '() /- E0*,( /- T&+&>( 0/ *,/)/ &9( ('*,

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E0 '()

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I7&-/)*/ '(( /) -& *='),'& / C(0*(0 E0*,&(0 /) /- C(0*( E0*)& 0/ &'/,/&/)*/ -& (>& / C(0*(0 G-(+&- 9 / &@ 0/ (+*,/)/ -& (>& / C(0*(0 U),*&,&?

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4.4 CONCEPTO DE VARIACIONES

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4.4.1 DE MATERIALES DIRECTOS

4.4.2 DE CANTIDAD

4.4.3 DE PRECIO

4.4.4 DE MANO DE OBRA DIRECTA

4.4.5 DE EFICIENCIA

4.4." DE PRECIO

4.4.& APLICACIN DE LAS VARIACIONES

4.5. COSTOS INDIRECTOS

L& '/)*& +&0/ && /- /7,0*( /0 C(0*(0 E0*)& / P('',) /) P('/0( (*&/;,&( & +&0/ / C(0*( E0*)&.L& /0

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M#TODO B ?C(-/*(. L& '/)*& / P('',) /) P('/0( 0/ '&7& 9 0/ &'/,*&& C(0*( E0*)& (+*/),=)(0/ -&0 /0

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L& '/)*& P('',) /) P('/0( *,/)/ /- 0,7,/)*/ (

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,)&)',/(0 & '(0*( ,0*,'( (*,

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5.4.1 INGRESOS

5.4.2 EGRESOS

5.5. FLU'O DE EFECTIVO

CASOS PRCTCO

101359568-costos

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