Boper ejercicio conta | Ejercicios de Contabilidad Analítica

CA7$Boper.docx$

Boper!

Original(by(Xavier(Garcia(

Boper!is!dedicated!to!the!manufacture!and!marketing!of!paper!bags.!Its!productive!

process!is!structured! in! three! main! phases:!Crushed,!Processed!and! Cut/Paste.!In!

addition!it!has!two!service!sections,!the!one!of!Maintenance!and!the!one!of!Internal!

Transport.

In! the!Crushed(section,!the! paper! trimming! that! is! purchased! from! external!

suppliers,! usually! draperies! and! recycling! companies,! is! broken! down.! From! this!

phase!you! get!the! paper!pulp,!the!base!on!which!the! paper!used! to!make! the!bags!

will!be!made.

The!Process(section!is! responsible! for! converting! paper! pulp!into! paper.!In! this!

phase!are!obtained!150!grams!thick! paper! rolls! (the! thickness! suitable! for! paper!

bags!with! some!resistance)! of!1,2!meters!wide!and!500!meters!long.!The!roll!has!a!

weight! of! 90! kg.!In! this! phase! of! the! process,! the! semi-finished! product! has! a!

efficiency!of!90%,!that!is,!every!10!kg!of!paper!pulp!that!starts!the!process,! 9!kg!of!

paper!are! obtained.!The! remaining! 10%! corresponds! to! a! by-product! that! can! be!

used!again!as!raw!material.

In! the!Cut/Paste( phase,!the! paper! rolls!are! cut! to! the! desired! size,! folded! and!

pasted,!so!that!the!bags!are!already!obtained!with!the!different!sizes!required.

Habitually!they!manufacture!two!type!of!bags,!one!for!supermarkets!and!the!other!

for! fast! food! stores.!Of! the! supermarkets! (50x30x20)! they!output! 960! per! roll,!

while!of! the! fast!food!bags! (25x15x10)!there!are! 3.840!per! roll.!Whether!big!bags!

are!manufactured!or!small!bags! are! manufactured,! a! paper! clipping! weighing! 3,6!

kg!is!obtained!of! each!paper! roll!used,! which!can!be!reused!as!paper!trimming!for!

crushing.

The!production!process!is!highly! automated,!and!during!the!period! to!be!analyzed!

it!has!had!the!following!costs:

(

Maintenan.(

Internal(Tr.(

Crushed(

Process(

Cut/Paste(

Variable(Cost(

200,00!

1.225,00!

1.240,00!

725,00!

1.559,00!

Fixed(Cost(

800,00!

1.787,50!

2.785,00!

5.000,00!

3.072,50!

Allocation(

base(

Hours!

Kg!

transported!

Machine!

hours!

Machine!

hours!

Machine!

hours!

Purchases( of( raw( materials.( During! the! analyzed! period,! 5.000!kg!were!

purchased!at!2!€/kg!of!paper!cuttings.!In!the!warehouse!there!were!300!kg!valued!

at!600€!,!and!at!the!end!of!the!period!there!were!1.400!kg,!apart!from!the!612!kg!of!

by-products! obtained! during! the! period.! Water! was! also! consumed! for!200€.! All!

the!raw!materials!are!incorporated!into!the!process!at!the!Crushed!stage.

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CA7 Boper.docx 1

Boper

Original by Xavier Garcia Boper is dedicated to the manufacture and marketing of paper bags. Its productive process is structured in three main phases: Crushed, Processed and Cut/Paste. In addition it has two service sections, the one of Maintenance and the one of Internal Transport. In the Crushed section, the paper trimming that is purchased from external suppliers, usually draperies and recycling companies, is broken down. From this phase you get the paper pulp, the base on which the paper used to make the bags will be made. The Process section is responsible for converting paper pulp into paper. In this phase are obtained 150 grams thick paper rolls (the thickness suitable for paper bags with some resistance) of 1 , 2 meters wide and 500 meters long. The roll has a weight of 90 kg. In this phase of the process, the semi-finished product has a efficiency of 90%, that is, every 10 kg of paper pulp that starts the process, 9 kg of paper are obtained. The remaining 10% corresponds to a by-product that can be used again as raw material. In the Cut/Paste phase, the paper rolls are cut to the desired size, folded and pasted, so that the bags are already obtained with the different sizes required. Habitually they manufacture two type of bags, one for supermarkets and the other for fast food stores. Of the supermarkets (50x30x20) they output 960 per roll, while of the fast food bags (25x15x10) there are 3. 840 per roll. Whether big bags are manufactured or small bags are manufactured, a paper clipping weighing 3 , 6 kg is obtained of each paper roll used, which can be reused as paper trimming for crushing. The production process is highly automated, and during the period to be analyzed it has had the following costs: Maintenan. Internal Tr. Crushed Process Cut/Paste Variable Cost 200,00 1. 225 , 00 1.2 40 ,00 725,00 1.559, Fixed Cost 800,00 1. 787 , 50 2. 785 ,00 5.000,00 3. 072 , Allocation base Hours Kg transported Machine hours Machine hours Machine hours Purchases of raw materials. During the analyzed period, 5 .000 kg were purchased at 2 €/kg of paper cuttings. In the warehouse there were 300 kg valued at 600€ , and at the end of the period there were 1.400 kg, apart from the 612 kg of by-products obtained during the period. Water was also consumed for 200€. All the raw materials are incorporated into the process at the Crushed stage.

2 CA7 Boper.docx Activity of service sections. The costs of the service sections are attributed to the rest of the sections as variable costs. The Maintenance section has developed the following activity: Maintenan. Internal Tr. Crushed Process Cut/Paste Maintenance -- 10 hores 25 hores 30 hores 35 hores In order to calculate the kg transported by the auxiliary Internal Transport, the movements of the paper cuttings in Crushed, Crushed to Processed and Processed to Cut/Paste are taken into account. The movements of the by-products are dismissed. Production of the period. In the Crushed phase, 4.500 kg of paper pulp were obtained. Initially, there were 1.000 kg of paper pulp in progress, with 60% of the phase costs and valued at 3.125€. At the end of the period there were 500 kg of paper pulp in progress, with 60% of the costs incurred. All raw materials are incorporated at the beginning of the phase. In the Processing section, the entire production obtained in Crushed was treated and finished. Despite having processed all the production, there was a idle capacity of 20%. In the section of Cut/Paste, 28.800 supermarket bags and 57.600 fast food bags were manufactured. The first used 60 machine hours and 30 machine hours fast food bags. Stocks. The initial inventories of supermarket bags were 10.000 units, valued total for 4. 060 €. The initial stocks of fast food bags were 2.000 units, with a total cost of 598 €. At the end of the period were 13. 800 bags of supermarket and 2.000 bags of fast food. Administration and commercial costs. They amounted to a total of 3. 000 € during the period analyzed. Sales. The sale price of the supermarket bags is 1 €/bag and the fast food bags is 25 cents/unit. The valuation criterion used in all cases is weighted average price, except for the calculation of the work in process production, which is FIFO.

Required:

Following a Full Cost model with idle capacity:

Calculate the cost of production obtained in Crushing department.
Calculate the unit cost of the paper rolls obtained in Process.
Calculate the kg of by-product obtained in Processing and Cut/Paste.
Calculate the unit cost of supermarket and fast food bags.
Prepare an Income Statement.

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Boper

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