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ADMINISTRACION FINANCIERA CONTABLE II

ADMINISTRACION FINANCIERA CONTABLE II. SOLUCION II EXAMEN PARCIAL II-2011. No.1 El Gerente responsable del desempeño de un centro de costos tiene influencia por un período de tiempo determinado solamente sobre determinadas partidas de costos y no de ingresos, por lo que la

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ADMINISTRACION FINANCIERA CONTABLE II

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  1. ADMINISTRACION FINANCIERA CONTABLE II SOLUCION II EXAMEN PARCIAL II-2011

  2. No.1 El Gerente responsable del desempeño de un centro de costos tiene influencia por un período de tiempo determinado solamente sobre determinadas partidas de costos y no de ingresos, por lo que la afirmación del enunciado no es correcta. No.2 VP > VR  VAR. VOL. PROD. GIFF > 0  GIFFP – GIFFA > 0  GIFFP > GIFFA  IP*TP > IEPR*TP  IP > IEPR

  3. No.3 # Lotes = Unids. Produc./Unids. Lote Costo Total MOD = #Lotes * (Hrs MOD/Lote) * (Costo MOD/Hr) MOD Presup. Estático = (30.000/250) * 3 * 14 = $5.040 MOD Real = (22.500/225) * 3,50 * 12,50 = $4.375 MOD Presup. Flexible = (22.500/225) * 3 * 14 = $4.200 • Var. Presup. Flexible = MOD Real – MOD Presup. Flexible • = 4.375 – 4.200 = $175 D b) Var Volumen Ventas = MOD Presup. Flex – MOD Presup. Est. = 4.200 – 5.040 = $840 F

  4. No.4 a) Var. Presup. Flex. GIV = Var. Efic.GIV + Var. Gasto.GIV 10.500 D = 20.000 D + Var. Gasto GIV Var. Gasto GIV = 9.500 F

  5. b) Var Precio MOD = (PR – PP)*HRMOD  +14.000 = +0,20*HRMOD  HRMOD = 70.000 Hrs

  6. c) Var. Eficiencia CIFV = (HRMOD - HEMODPPR)*Tasa CIFV por HMOD Tasa CIFV por HMOD = CIFV Presup. / HMODPresup. = 30.000 / 60.000 = $0,50 / HMOD +20.000 = (70.000 - HEMODPPR)*0,50 HEMODPPR = 30.000 Hrs.

  7. No.5 Análisis de 4 variaciones Var. Gasto Var. Eficiencia Var. Nivel Produc. GIV SI SI NO GIF SI NO SI Gastos Indirectos Variables: Var. Gasto GIV = (Tasa Real – Tasa Presup.) * Cant. Real Base Asig. Tasa Real GIV = 610,500/16,280 = $37.50/Hr.Ensamble Var. Gasto GIV = (37.50 – 40) * 16,280 = $40,700 F Var. Eficiencia GIV = (Hrs. Reales – Hrs.EPR) * Tasa Presup. GIV = (16,280 – 2*7,400) * 40 = $59,200 D

  8. Gastos Indirectos Fijos Var. Gasto GIF = GIF Reales – GIF Presup. = 503,420 – 480,000 = $23,420 D Var. Nivel Produc. GIF = GIF Presup. – GIF Prorrateados = 480,000 – (7,400*(480,000/8,000)) = 480,000 – 444,000 = $36,000 D Var. Gasto Var. Eficiencia Var. Nivel Produc. GIV 40,700 F 59,200 D NO HAY GIF 23,420 D NO HAY 36,000 D GIT 17,280 F 59,200 D 36,000 D a) Var. Presup Flex. GIT = 17,280 F + 59,200 D = $41,920 D $77,920 D b) Var. Total GIT = 41,920 D + 36,000 D = Var. Total GIT desfavorable  GIT Reales > GIT Prorrateados  GIT Subasignados

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