{"id":18342,"date":"2014-09-29T23:37:05","date_gmt":"2014-09-30T02:37:05","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=18342"},"modified":"2015-01-05T14:27:43","modified_gmt":"2015-01-05T17:27:43","slug":"gabarito-extraoficial-custos-sefaz-pe","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-custos-sefaz-pe\/","title":{"rendered":"Gabarito extraoficial – Custos – SEFAZ PE"},"content":{"rendered":"

 <\/p>\n

Ol\u00e1, colegas. A seguir, o gabarito extraoficial da prova de Contabilidade de custos do concurso de Auditor Fiscal da Secretaria da Fazenda do Estado de Pernambuco, certame realizado neste final de semana pela Funda\u00e7\u00e3o Carlos Chagas (FCC)<\/strong>.<\/p>\n

 <\/p>\n

A Cia Metais Pesados produz e vende um \u00fanico produto…<\/p>\n

56. O ponto de equil\u00edbrio cont\u00e1bil da Cia. Metais Pesados \u00e9, em quantidade:<\/p>\n

Resposta: Vamos calcular a Margem de Contribui\u00e7\u00e3o unit\u00e1ria (MCU), que \u00e9 o Pre\u00e7o de venda menos os Custos Vari\u00e1veis e as Despesas Vari\u00e1veis.<\/p>\n\n\n\n\n\n\n\n\n\n
Pre\u00e7o de venda unit\u00e1rio<\/td>\n\u00a0\u00a0\u00a0\u00a0 200,00<\/td>\n<\/tr>\n
Mat\u00e9ria prima<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0 12,00<\/td>\n<\/tr>\n
M\u00e3o de obra direta<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6,00<\/td>\n<\/tr>\n
Despesas vari\u00e1veis<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3,00<\/td>\n<\/tr>\n
Comiss\u00f5es 7%<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0 14,00<\/td>\n<\/tr>\n
Impostos sobre vendas (20%)<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0 40,00<\/td>\n<\/tr>\n
Margem de Contribui\u00e7\u00e3o unit\u00e1ria<\/strong><\/td>\n\u00a0\u00a0\u00a0\u00a0 125,00 <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Ponto de equil\u00edbrio cont\u00e1bil = (custos fixos + despesas fixas) \/ MCU<\/p>\n\n\n\n\n\n\n
Custos fixos indiretos<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 18.000,00<\/td>\n<\/tr>\n
Custos Fixos diretos<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.000,00<\/td>\n<\/tr>\n
Despesas fixas<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12.000,00<\/td>\n<\/tr>\n
Total <\/strong><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 36.000,00 <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Ponto de equil\u00edbrio cont\u00e1bil = $36.000,00 \/ $125,00 = 288 unidades<\/p>\n

Letra D<\/p>\n

.57. Sabendo que a Cia. Metais Pesados utiliza o m\u00e9todo de custeio por absor\u00e7\u00e3o, o custo unit\u00e1rio da produ\u00e7\u00e3o do m\u00eas de agosto de 2014 foi, em reais,<\/p>\n

Resposta: No custeio por absor\u00e7\u00e3o todos os custos, fixos e vari\u00e1veis, s\u00e3o apropriados aos produtos.<\/p>\n

Vamos calcular:<\/p>\n\n\n\n\n\n\n\n\n
Total<\/td>\nProdu\u00e7\u00e3o<\/td>\nUnit\u00e1rio<\/td>\n<\/tr>\n
Custos fixos indiretos<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 18.000,00<\/td>\n2000<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9,00<\/td>\n<\/tr>\n
Custos Fixos diretos<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.000,00<\/td>\n2000<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a03,00<\/td>\n<\/tr>\n
Mat\u00e9ria prima<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12,00<\/td>\n<\/tr>\n
M\u00e3o de obra direta<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6,00<\/td>\n<\/tr>\n
Custo unit\u00e1rio<\/strong><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30,00 <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Letra E<\/p>\n

58. A Cia. Ind\u00fastria & Com\u00e9rcio, ao analisar seus custos de produ\u00e7\u00e3o…<\/p>\n

Com base nessas informa\u00e7\u00f5es, \u00e9 correto afirmar que os custos Alfa e Gama, em rela\u00e7\u00e3o ao produto Docemar, s\u00e3o respectivamente<\/p>\n

Resposta: Alfa = Vari\u00e1vel e Gama = fixo.<\/p>\n

Letra C<\/p>\n

59. A empresa Faz Tudo S.A. produz os produtos X, Y e Z.<\/p>\n

Supondo que o objetivo seja a maximiza\u00e7\u00e3o do lucro da empresa Faz Tudo S.A., a ordem em que os produtos devem ter sua venda incentivada \u00e9, respectivamente:<\/p>\n

Reposta: Precisamos calcular a Margem de Contribui\u00e7\u00e3o de cada produto, e incentivar os produtos com maior Margem de Contribui\u00e7\u00e3o.<\/p>\n\n\n\n\n\n\n\n
Produtos<\/strong><\/td>\nX<\/strong><\/td>\nY<\/strong><\/td>\nZ<\/strong><\/td>\n<\/tr>\n
Pre\u00e7o de venda (por unidade)<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 120,00<\/td>\n\u00a0\u00a0\u00a0\u00a0 110,00<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 130,00<\/td>\n<\/tr>\n
Custos Vari\u00e1veis (por unidade)<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 27,00<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0 12,00<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 36,00<\/td>\n<\/tr>\n
Despesas vari\u00e1veis (por unidade)<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12,00<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0 18,00<\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15,00<\/td>\n<\/tr>\n
Margem de Contribui\u00e7\u00e3o<\/strong><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 81,00 <\/strong><\/td>\n\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a080,00 <\/strong><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 79,00 <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Os produtos com maior Margem de Contribui\u00e7\u00e3o s\u00e3o, respectivamente, X, Y e Z.<\/p>\n

Letra A.<\/p>\n

60. A Cia. Especializada S.A. produz os produtos A, B e C utilizando um \u00fanico departamento.<\/p>\n

Os custos unit\u00e1rios de produ\u00e7\u00e3o dos produtos A, B e C, no m\u00eas de julho de 2014, foram, respectivamente, em reais<\/p>\n

Resposta: Vamos calcular:<\/p>\n\n\n\n\n\n\n\n
Produto<\/td>\nMat\u00e9ria prima<\/td>\nMOD<\/td>\nquantidade<\/td>\nHoras MOD<\/td>\nHoras total<\/td>\ncustos indiretos<\/td>\nCustos indiretos unit\u00e1rio<\/td>\nCustos unit\u00e1rios<\/td>\n<\/tr>\n
A<\/td>\n100<\/strong><\/td>\n200<\/strong><\/td>\n2000<\/td>\n2<\/td>\n4000<\/td>\n1.400.000<\/td>\n700<\/strong><\/td>\n1000<\/strong><\/td>\n<\/tr>\n
B<\/td>\n200<\/strong><\/td>\n100<\/strong><\/td>\n1000<\/td>\n1<\/td>\n1000<\/td>\n350.000<\/td>\n350<\/strong><\/td>\n650<\/strong><\/td>\n<\/tr>\n
C<\/td>\n300<\/strong><\/td>\n100<\/strong><\/td>\n1500<\/td>\n2<\/td>\n3000<\/td>\n1.050.000<\/td>\n700<\/strong><\/td>\n1100<\/strong><\/td>\n<\/tr>\n
Total<\/td>\n8000<\/td>\n2.800.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Letra D<\/p>\n

Um abra\u00e7o<\/p>\n

Luciano<\/p>\n","protected":false},"excerpt":{"rendered":"

  Ol\u00e1, colegas. A seguir, o gabarito extraoficial da prova de Contabilidade de custos do concurso de Auditor Fiscal da Secretaria da Fazenda do Estado de Pernambuco, certame realizado neste final de semana pela Funda\u00e7\u00e3o Carlos Chagas (FCC).   A Cia Metais Pesados produz e vende um \u00fanico produto… 56. O ponto de equil\u00edbrio cont\u00e1bil […]<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1],"tags":[556],"tax_estado":[],"class_list":["post-18342","post","type-post","status-publish","format-standard","hentry","category-cursos-e-concursos","tag-sefaz-pe"],"acf":[],"yoast_head":"\nGabarito extraoficial - Custos - SEFAZ PE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-custos-sefaz-pe\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gabarito extraoficial - Custos - SEFAZ PE\" \/>\n<meta property=\"og:description\" content=\"  Ol\u00e1, colegas. A seguir, o gabarito extraoficial da prova de Contabilidade de custos do concurso de Auditor Fiscal da Secretaria da Fazenda do Estado de Pernambuco, certame realizado neste final de semana pela Funda\u00e7\u00e3o Carlos Chagas (FCC).   A Cia Metais Pesados produz e vende um \u00fanico produto… 56. 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