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  • Examen Final - Laboratorio de Negocios

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    Josue Ruiz Rodríguez
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    LABORATORIO

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    EXAMEN FINAL - LABORATORIO DE NEGOCIOS

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    LABORATORIO

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    © All Rights Reserved
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    5 visualizzazioni3 pagine

    Examen Final - Laboratorio de Negocios

    Caricato da

    Josue Ruiz Rodríguez
    LABORATORIO

    Copyright:

    © All Rights Reserved
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 3

    METODO 

    DE UNIDADES FISICAS O PRODUCIDAS

    COSTOS CONJUNTOS  S/           15,000.00
    CANTIDAD PRODUCIDA 30,000.00

    PASO 1: IDENTIFICAR LA MEDIDA FISICA DE LA PRODUCCION

    HIERRO 10,500.00
    ZINC 7,500.00
    PLOMO 12,000.00
    30,000.00

    PASO 2: REALIZAR LA PONDERACION CORRESPONDIENTE

    HIERRO 10,500.00 30,000.00 0.35


    ZINC 7,500.00 30,000.00 0.25
    PLOMO 12,000.00 30,000.00 0.40

    PASO 3: ASIGNAR COSTOS CONJUNTOS

    HIERRO 0.35 S/                      15,000.00 S/                 5,250.00


    ZINC 0.25 S/                      15,000.00 S/                 3,750.00
    PLOMO 0.40 S/                      15,000.00 S/                 6,000.00

    PASO 4: COSTOS CONJUNTOS DE PRODUCCION

    HIERRO S/                         5,250.00 10,500.00 0.50


    ZINC S/                         3,750.00 7,500.00 0.50
    PLOMO S/                         6,000.00 12,000.00 0.50
    METODO DE VALOR DE MERCADO

    COSTOS CONJUNTOS  S/          15,000.00

    PASO 1: IDENTIFICAR EL PRECIO DE VENTA Y LA PRODUCCION

    HIERRO 10,500.00 1.50 S/             15,750.00


    ZINC 7,500.00 0.75 S/               5,625.00
    PLOMO 12,000.00 2.50 S/             30,000.00
    S/             51,375.00

    PASO 2: REALIZAR LA PONDERACION CORRESPONDIENTE

    HIERRO S/              15,750.00 S/             51,375.00 0.31


    ZINC S/                 5,625.00 S/             51,375.00 0.11
    PLOMO S/              30,000.00 S/             51,375.00 0.58

    PASO 3: ASIGNAR COSTOS CONJUNTOS

    HIERRO 0.31 S/             15,000.00 S/               4,598.54


    ZINC 0.11 S/             15,000.00 S/               1,642.34
    PLOMO 0.58 S/             15,000.00 S/               8,759.12

    PASO 4: COSTOS CONJUNTOS DE PRODUCCION

    HIERRO S/                 4,598.54 10,500.00 0.44


    ZINC S/                 1,642.34 7,500.00 0.22
    PLOMO S/                 8,759.12 12,000.00 0.73
    METODO DE VALOR NETO REALIZABLE

    COSTOS CONJUNTOS  S/          15,000.00

    PASO 1: VALOR DE REVALIDACION FINAL ESPERADO

    HIERRO 9,000.00 1.50 S/              13,500.00


    ZINC 6,000.00 0.75 S/                 4,500.00
    PLOMO 10,000.00 2.50 S/              25,000.00
    S/              43,000.00

    MENOS COSTO POST SEPARACION (‐)

    HIERRO 9,000.00 0.65 S/                 5,850.00


    ZINC 6,000.00 0.20 S/                 1,200.00
    PLOMO 10,000.00 0.80 S/                 8,000.00
    S/              15,050.00

    VALOR ESTIMADO EN EL PUNTO DE SEPARACION

    HIERRO S/             13,500.00 S/                5,850.00 S/                 7,650.00


    ZINC S/               4,500.00 S/                1,200.00 S/                 3,300.00
    PLOMO S/             25,000.00 S/                8,000.00 S/              17,000.00
    S/              27,950.00
    PASO 2: REALIZAR LA PONDERACION CORRESPONDIENTE

    HIERRO S/               7,650.00 S/              27,950.00 S/                      0.274


    ZINC S/               3,300.00 S/              27,950.00 S/                      0.118
    PLOMO S/             17,000.00 S/              27,950.00 S/                      0.608

    PASO 3: ASIGNAR COSTOS CONJUNTOS

    HIERRO S/                     0.274 S/              15,000.00 S/                 4,105.55


    ZINC S/                     0.118 S/              15,000.00 S/                 1,771.02
    PLOMO S/                     0.608 S/              15,000.00 S/                 9,123.43

    PASO 4: COSTOS CONJUNTOS DE PRODUCCION

    HIERRO S/               4,105.55 S/                5,850.00 9,000.00


    ZINC S/               1,771.02 S/                1,200.00 6,000.00
    PLOMO S/               9,123.43 S/                8,000.00 10,000.00

    1.11
    0.50
    1.71

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