Custo da Produção Acabada é a soma dos custos contidos na produção acabada no período.
VUNESP (2021):
QUESTÃO CERTA: O texto a seguir deverá ser considerando para responder à questão. O Departamento de Controladoria de uma indústria levantou as seguintes informações no último mês:
Capacidade produtiva 15000 unidades
Quantidade produzida 14000 unidades
Custos indiretos fixos R$ 65.000,00
Custos indiretos variáveis R$ 5,00 por unidade
Despesa variável R$ 1,50 por unidade
Despesa fixa R$ 105.000,00
Mão de obra direta R$ 15,00 por unidade
Material direto R$ 8,00 por unidade
O custo unitário dos produtos acabados pelo custeio por absorção totalizou, em R$, aproximadamente: 32,64.
No custeio por absorção, apropria-se todos os custos de produção (diretos, indiretos, variável e fixo).
custos indiretos (fixos) = 65.000,00/14.000,00= 4,64
custeio por absorção: considera-se os custos fixos e variável
custo indiretos (fixos) + custos indiretos (variáveis) + mão de obra direta + material direto
4,64 + 5,00 + 15,00 + 8 = 32,64
CEBRASPE (2016):
QUESTÃO ERRADA: O custo da produção acabada de uma fábrica consiste na soma dos custos relativos à produção finalizada no período e não contém custos de exercícios anteriores.
O custo da produção acabada de uma fábrica consiste na soma dos custos relativos à produção finalizada no período e PODE CONTER custos de exercícios anteriores.
CPA (Custo da produção acabada) = EI (Est. inicial de produtos em elaboração) + CPP (custo de produção do período) – EI (estoque final de produtos de em elaboração)
CEBRASPE (2016):
CPA – é a soma dos custos contidos na produção acabada no período. Pode conter custos de produção também de períodos anteriores.
QUESTÃO CERTA: Os dados antecedentes, com valores em reais, referem-se a uma empresa industrial que utiliza o método de custeio por absorção. Nesse caso, o custo da produção acabada, no período, é igual a: R$ 1.150.000.
Cálculo do CPV:
Estoque inicial de matéria prima ou material direto (EIMP)
(+) Compras
(–) Estoque final de matéria prima (EFMP)
(=) Matéria prima consumida (MP)
(+) Mão de obra direta/indireta (MOD)
(+) Outros custos fixos e variáveis (Ex: CIF)
(=) Custos de produção do período (CPP)
(+) Estoque inicial dos produtos em elaboração (EIPE)
(–) Estoque final dos produtos em elaboração (EFPE)
(=) Custo dos produtos acabados (CPA)
(+) Estoque inicial dos produtos acabados (EIPA)
(–) Estoque final dos produtos acabados (EFPA)
(=) Custos dos produtos vendidos (CPV = CMV)
custo de fabricação no período 1.200.000
estoque inicial de produtos em elaboração 150.000
estoque final de produtos em elaboração (200.000)
custo da produção acabada R$ 1.150.000.
QUESTÃO ERRADA: Custo da produção acabada e custo de produção do período são conceitos distintos e não podem apresentar valores iguais na apuração de custos de determinado período.
CEBRASPE (2016):
O erro da questão está em afirmar que o CPP (custo de produção do período) e o CPA (Custo de produção acabada) não podem apresentar valores iguais.
Então vamos entender primeiramente o conceito de cada um deles e em que situação eles PODERÃO TER VALORES IGUAIS.
CPP = Matéria prima + Mão de obra direta + Custos indiretos de fabricação (MP+MOD+CIF)
CPA = (Estoque inicial – Estoque final ) de produtos em elaboração + CPP (custo de produção do período.
Então quando teremos CPP = CPA ?
Resposta: Simples. Quando não houver Estoque inicial e nem estoque final de Produtos em elaboração.
EX:
MOD – 50
MP – 10
CIF – 40
Ei de produtos em elaboração – 0
Ef de produtos em elaboração – 0
Calcule o CPP e o CPA .
CPP = MP+MOD+CIF
CPP = 10+50+40 = 100
CPA = (EI – EF) produto em elaboração + CPP
CPA = (0-0) + 100
CPA = 100
Os três conceitos (CPP, CPA, CPV) são bastante distintos e não há nenhuma relação obrigatória entre seus valores no que respeita a sua grandeza. Cada um pode ser maior ou menor que o outro em cada período, dependendo das circunstâncias
FONTE: Contabilidade de custos, Martins, Eliseu. – 9. ed. – São Paulo, Atlas 2003.
Banca própria IFB (2017):
QUESTÃO CERTA: Custo de Produção Acabada é a soma dos custos contidos na produção acabada no período. Pode conter Custos de Produção também de períodos anteriores existentes em unidades que só foram completas no presente período.
QUESTÃO CERTA: Assinale a alternativa que apresente, respectivamente, o Custo de Produção do Período – CPP, o Custo da Produção Acabada – CPA e o Custo dos Produtos Vendidos – CPV com base nas informações acima e empregando o “Equivalente de Produção”. $ 1.500, $ 1.000 e $ 800
– Estoque Inicial de Matéria-Prima – EIMP: $ 1.000 (100 unidades)
– Estoque Final de Matéria-Prima – EFMP: $ 800 (80 unidades)
– Não foram feitas compras no período.
– Estoque Inicial de Produtos em Elaboração – EIPE: $0
– Mão de obra Direta – MOD do período: $ 550
– Custos Indiretos de Fabricação – CIF (GGF): $ 750
– Sabe-se que, das unidades iniciadas no período, metade foi concluída. A outra metade está 50% acabada.
– Estoque Inicial de Produtos Acabados – EIPA: $ 0
– Foram vendidas 8 unidades no período.
Assinale a alternativa que apresente, respectivamente, o Custo de Produção do Período – CPP, o Custo da Produção Acabada – CPA e o Custo dos Produtos Vendidos – CPV com base nas informações acima e empregando o “Equivalente de Produção”.
Matéria prima: EI + entradas – saídas = EF
Ei = 1000 + 0 – saídas = 800
Saídas = 200 (20 unidades com custo unitário de $10)
————–xx————-
Produtos em elaboração:
Estoque inicial……………………………0
+ Matéria prima………………………..200
+ MOD…………………………………….550
+ CIF……………………………………….7 50
= custo de produção………………1.500
—————–xx————
Das unidades iniciadas no período, metade foi concluída. A outra metade está 50% acabada.
Unidades iniciadas: 20
Concluídas: 10
Em elaboração: 10 com grau de acabamento de 50% = 5
Equivalente de produção: 10 + 5 = 15 unidades.
Custo de produção unitário: $1.500 / 15 = $ 100
Custo de produção acabada: 10 unidades x $ 100 = $ 1.000
————xx————-
Custo das unidades vendidas: 8 x $100 = 800
VUNESP (2018):
QUESTÃO CERTA: Dados extraídos do sistema de contabilidade de custos da Cia. Industrial Belo Horizonte para o exercício de 2017, em R$:
• Compras de Material Direto 400.000,00
• Mão de Obra Direta 250.000,00
• Custos Indiretos de Fabricação 630.000,00
Os estoques estão demonstrados no quadro a seguir, em R$:
| Estoques | Inicial | Final |
| Material Direto | 120.000,00 | 80.000,00 |
| Produtos em Elaboração | 220.000,00 | 250.000,00 |
| Produtos Acabados | 100.000,00 | 120.000,00 |
O Custo da Produção Acabada da companhia no período foi, em R$, igual a: 1.290.000,00.
Solução:
MP = EI + CL – EF
MP = 120.000+400.000-80.000 = 440.000
CPP = MP + MOD + CIF
CPP = 440.000 + 250.000 + 630.000 = 1.320.000
CPA = EIPE + CPP – EFPE
CPA = 220.000 + 1.320.000 – 250.000 = 1.290.000
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