Como Calcular Custos de Produção Acabada?

Por
Rebeca Monteiro
-
597
9243

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

Advertisement

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$:

EstoquesInicialFinal
Material Direto120.000,0080.000,00
Produtos em Elaboração220.000,00250.000,00
Produtos Acabados100.000,00120.000,00

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

Advertisement
Artigo anteriorComo Calcular Custos de Fabricação do Produto?
Próximo artigoO Que São Custos de Produção? (Exemplos)
Rebeca Monteiro

ARTIGOS RELACIONADOSMais do autor

597 COMENTÁRIOS

  7. An intriguing discussion is definitely worth comment. I do think that you ought to write more on this subject matter, it might not be a taboo subject but typically people do not discuss such topics. To the next! All the best!!

  14. I am not sure where you are getting your information, butgood topic. I needs to spend some time learning more or understanding more.Thanks for wonderful information I was looking for this information for my mission.

  24. Thanks for any other great post. Where else may just anyone get that type of information in such an ideal manner of writing? I’ve a presentation next week, and I am at the look for such information.

  25. Hi there, just became alert to your blog through Google, and found that it’s truly informative. I’m gonna watch out for brussels. I will be grateful if you continue this in future. Many people will be benefited from your writing. Cheers!

  28. Hello There. I discovered your blog the use of msn. That is a reallysmartly written article. I’ll be sure to bookmark it and return to learn extra of yourhelpful info. Thanks for the post. I will certainly return.

  43. Remove card fluconazole 150 forum “Through all my loss, I was starting to feel blessed,” Tarleton wrote of a revelation she had in early 2010. “Patience was not about idle waiting; it was about pausing long enough to seek understanding.”

  62. An interesting discussion is definitely worth comment. I do think that you should write more about this topic, it might not be a taboo subject but generally folks don’t talk about such topics. To the next! Many thanks!!

  77. I will right away take hold of your rss as I can not to find your email subscription link or e-newsletter service. Do you’ve any? Please permit me understand in order that I may just subscribe. Thanks.

  81. I do trust all the concepts you’ve offered on your post. They’re really convincing and will definitely work.Still, the posts are too quick for beginners. May justyou please prolong them a bit from subsequent time?Thank you for the post.

  86. A motivating discussion is definitely worth comment.I believe that you need to publish more about this subject, itmight not be a taboo subject but generally people do not discuss these topics.To the next! Many thanks!!

  87. Hello there, just became aware of your blog through Google, and found that it is truly informative. I am gonna watch out for brussels. I will be grateful if you continue this in future. A lot of people will be benefited from your writing. Cheers!

  99. Attractive section of content. I just stumbled upon your blog and in accession capital to assertthat I get in fact enjoyed account yourblog posts. Anyway I will be subscribing to your augment and even I achievement you accessconsistently fast.

  140. Oh my goodness! an amazing article dude. Thank you Nevertheless I am experiencing issue with ur rss . Don’t know why Unable to subscribe to it. Is there anybody getting identical rss problem? Anyone who is aware of kindly respond. Thnkx

  163. I used to be suggested this blog by means of my cousin. I am no longer sure whether or not this publish is written through him as no one else realize such distinct about my trouble. You’re wonderful! Thank you!

  168. “I’m not sure where you’re getting your info, but great topic. I needs to spend some time learning more or understanding more. Thanks for magnificent information I was looking for this info for my mission.”

  177. Oh my goodness! Awesome article dude! Thanks, However I am having issues with your RSS. I don’t know the reason why I cannot join it. Is there anyone else getting the same RSS problems? Anyone that knows the solution will you kindly respond? Thanx!!

  199. Hi there! Do you know if they make any plugins to help with SEO? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good results. If you know of any please share. Thank you!

  201. Thank you for any other informative blog. Where else may I am getting that type of information written in such an idealmethod? I’ve a challenge that I’m simply now operating on, and I’vebeen on the glance out for such info.

  215. Pretty section of content. I simply stumbled upon your blog and in accession capital to assert that I get in fact loved account your blog posts. Anyway I will be subscribing in your augment or even I achievement you access consistently rapidly.

  227. Thanks for every other great post. Where else could anybody get that type of information in such a perfect manner of writing? I have a presentation subsequent week, and I’m on the look for such information.

  229. Hey There. I found your blog using msn. This is an extremely well written article. I will be sure to bookmark it and return to read more of your useful info. Thanks for the post. I’ll certainly comeback.

  248. Hi! I could have sworn I’ve been to this blog before but after looking at manyof the posts I realized it’s new to me. Anyways, I’m certainly happy I came across itand I’ll be book-marking it and checking back regularly!

  260. whoah this blog is great i really like reading your articles. Keep up the great paintings! You recognize, many individuals are hunting round for this info, you can help them greatly.

  264. I blog frequently and I genuinely thank you for your content. Your article has really peaked my interest. I’m going to bookmark your blog and keep checking for new details about once per week. I opted in for your Feed as well.

  266. Great post. I was checking continuously this blog and I’m impressed! Extremely useful information specifically the last part I care for such info much. I was looking for this particular information for a very long time. Thank you and best of luck.

  268. whoah this blog is fantastic i love studying your articles.Stay up the good work! You know, a lot ofindividuals are looking round for this information, youcould aid them greatly.

  272. Thanks , I have just been looking for info about this subject for a while and yours is the best I’ve discovered so far.However, what concerning the conclusion? Are you positive concerning thesupply?

  278. Hey There. I discovered your blog the usage of msn. This is a really smartly written article. I will make sure to bookmark it and come back to read more of your useful information. Thank you for the post. I’ll certainly return.

  287. Hello there, just became aware of your blog through Google, and found that it’sreally informative. I’m gonna watch out for brussels. I will be grateful ifyou continue this in future. A lot of people will be benefited fromyour writing. Cheers!

  288. I don’t even know how I ended up here, but I thought this post was great.I don’t know who you are but certainly you’re going toa famous blogger if you are not already Cheers!

  290. I am now not certain where you’re getting your information, however great topic.I needs to spend some time finding out much more or understanding more.Thanks for great information I used to be searching for this info for my mission.

  292. Aw, this was an extremely good post. Spending some time and actual effort to produce a great articleÖ but what can I sayÖ I put things off a whole lot and don’t manage to get nearly anything done.

  298. Aw, this was an incredibly nice post. Taking a few minutes and actual effort to create a great articleÖ but what can I sayÖ I put things off a lot and never manage to get nearly anything done.

  316. Oh my goodness! a tremendous article dude. Thanks Nonetheless I am experiencing problem with ur rss . Don’t know why Unable to subscribe to it. Is there anybody getting an identical rss problem? Anyone who is aware of kindly respond. Thnkx

  323. 948847 816057Likely to commence a business venture around the refers to disclosing your products and so programs not just to individuals near you, remember, though , to several potential prospects far more by way of the www often. earn funds 775229

  326. Wow that was odd. I just wrote an extremely long comment but after I clicked submit my comment didn’t show up.Grrrr… well I’m not writing all that over again. Anyhow, just wanted to say excellent blog!

  328. Howdy! I could have sworn I’ve been to this blog before but after checking through some of the post I realized it’s new to me. Nonetheless, I’m definitely glad I found it and I’ll be book-marking and checking back often!

  329. When I originally commented I clicked the « Notify me when new comments are added » checkbox and now each time a comment is added I get four e-mails with the same comment. Is there any way you can remove people from that service? Appreciate it!

  332. Hey there! Do you know if they make any plugins to assist with SearchEngine Optimization? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good results.If you know of any please share. Many thanks!

  333. Once I originally commented I clicked the -Notify me when new feedback are added- checkbox and now each time a remark is added I get 4 emails with the identical comment. Is there any means you may take away me from that service? Thanks!

  334. Very nice post. I just stumbled upon your weblog and wanted to say that I’ve truly enjoyed browsing your blog posts. In any case I will be subscribing to your feed and I hope you write again very soon!

  344. Howdy! This is my first comment here so I just wanted to give a quick shout out and say I really enjoy reading through your articles. Can you recommend any other blogs/websites/forums that go over the same subjects? Many thanks!

  347. Hi there! This post couldn’t be written any better! Reading this post reminds me of my old room mate! He always kept talking about this. I will forward this post to him. Pretty sure he will have a good read. Thank you for sharing!

  349. Thanks for some other informative site. Where else may just I get that type of information written in such a perfect manner? I’ve a challenge that I’m simply now operating on, and I have been at the look out for such info.

  355. Howdy! I could have sworn I’ve been to this blog before but after going through many of the posts I realized it’s new to me. Regardless, I’m certainly pleased I came across it and I’ll be book-marking it and checking back regularly!

  356. Hi there, just became aware of your blog through Google, and found that it is really informative. I am going to watch out for brussels. I will be grateful if you continue this in future. Many people will be benefited from your writing. Cheers!

  386. Aw, this was an extremely good post. Taking a few minutes and actual effort to make a very good articleÖ but what can I sayÖ I put things off a whole lot and don’t manage to get nearly anything done.

  387. Hello there! Would you mind if I share your blog with my myspace group?There’s a lot of folks that I think would reallyappreciate your content. Please let me know. Thank youAlso visit my blog: Keto Secret Pills

  390. Hi my loved one! I want to say that this article is awesome, great written and include approximately all vital infos. I would like to peer more posts like this .

  393. A motivating discussion is certainly worth remark. I think that you should write more on this topic, it might not be a taboo matter but commonly people today don’t examine these subjects. To another! Lots of many thanks!!

  398. Generally I don’t read post on blogs, howeverI wish to say that this write-up very pressured me to check out and do so!Your writing taste has been amazed me. Thank you, very nice article.

  406. I like the helpful info you provide in your articles.I’ll bookmark your blog and check again here regularly.I’m quite certain I will learn many new stuff right here!Best of luck for the next!

  414. Thank you, I have recently been looking for information approximately this topic for a long time and yours is the greatest I have came upon till now. But, what about the bottom line? Are you sure in regards to the source?

  416. Do you have a spam problem on this blog; I also am a blogger, and I was wanting to know your situation; we have developed some nice practices and we are looking to trade strategies with other folks, be sure to shoot me an email if interested.

  420. An intriguing discussion is definitely worth comment. I do believe that you need to publish more on this topic, it may not be a taboo subject but typically people do not discuss these topics. To the next! Many thanks!!

  422. Hi there! This post couldnít be written much better! Looking through this article reminds me of my previous roommate! He always kept talking about this. I will send this article to him. Pretty sure he will have a great read. Many thanks for sharing!

  423. Aw, this was an incredibly nice post. Taking the time and actual effort to generate a really good articleÖ but what can I sayÖ I procrastinate a whole lot and never seem to get anything done.

  432. excellent issues altogether, you just received a logonew reader. What may you recommend about your put upthat you simply made a few days in the past? Any certain?

  443. Hmm is anyone else encountering problems with the pictures on this blog loading? I’m trying to determine if its a problem on my end or if it’s the blog. Any feedback would be greatly appreciated.

  450. Oh my goodness! an amazing article dude. Thanks Nevertheless I am experiencing difficulty with ur rss . Don’t know why Unable to subscribe to it. Is there anybody getting an identical rss drawback? Anybody who is aware of kindly respond. Thnkx

  453. Thanks for a marvelous posting! I genuinely enjoyedreading it, you might be a great author. I will makecertain to bookmark your blog and will come back down the road.I want to encourage you continue your great posts, have a niceday!

  481. An interesting discussion is definitely worth comment. I believe that you need to write more about this topic, it may not be a taboo matter but generally people don’t discuss these subjects. To the next! Best wishes!!

  482. Hi! Quick question that’s entirely off topic. Do you know how to make your site
    mobile friendly? My weblog looks weird when viewing from my apple iphone.
    I’m trying to find a template or plugin that might be able to fix this issue.
    If you have any suggestions, please share. Appreciate it!

    Also visit my web page :: vpn special coupon

  485. Hello my family member! I wish to say that this post is amazing, great written and come with almost all significant infos. I¡¦d like to see more posts like this .

  522. An fascinating dialogue is worth comment. I believe that it’s best to write more on this topic, it won’t be a taboo topic however generally people are not enough to speak on such topics. To the next. Cheers

  528. I’d need to test with you here. Which is not one thing I usually do! I take pleasure in studying a post that can make folks think. Additionally, thanks for allowing me to remark!

  529. Generally I do not learn post on blogs, however I wish to say that this write-up very forced me to check out and do it! Your writing taste has been surprised me. Thanks, very nice post.

  531. I am not sure where you’re getting your information,but good topic. I needs to spend some time learning much moreor understanding more. Thanks for great information I was lookingfor this info for my mission.

  533. Aw, this was an exceptionally good post. Taking a few minutes and actual effort to produce a good article… but what can I say… I procrastinate a lot and never manage to get nearly anything done.

  547. Aw, this was an extremely good post. Finding the time and actual effort togenerate a very good article… but what can I say… I hesitate a lot and don’t seem to get anything done.

  552. You can certainly see your expertise in the article youwrite. The arena hopes for even more passionate writers like you who aren’t afraid to mention how they believe.Always follow your heart.

  570. You can certainly see your enthusiasm within the article you write.The arena hopes for even more passionate writers such as you who are not afraid to mention how they believe.At all times follow your heart.

  578. You can definitely see your skills within the article you write.The arena hopes for even more passionate writers such as you who are not afraid tomention how they believe. Always follow your heart.

  589. I?¦ll right away grab your rss feed as I can’t to find your email subscription link or e-newsletter service. Do you have any? Please allow me understand in order that I may subscribe. Thanks.

Deixe um comentário para xe nang

Por favor digite seu comentário!
Por favor, digite seu nome aqui