EJERCICIO DE COSTOS ABSORBENTES Y COSTOS VARIAB

INGRESOS ANUALES S/. 3,060,000 it= p*q

CANTIDAD (Q) S/. 10,000
MPD S/. 480,000
MOD S/. 320,000
CIF S/. 280,000
PU S/. 306

SOLUCION:

MPD S/. 480,000

MOD S/. 320,000

CIF:

CIF VARIABLES S/. 180,000

CIF FIJOS S/. 100,000
TOTAL CIF S/. 280,000
COSTO DE PRODUCCION S/. 1,080,000

GASTO OPERATIVOS:

G. ADMINISTRATIVOS FIJOS S/. 200,000

G. DE VENTAS FIJOS S/. 150,000
G DE VENTA VARIABLE S/. 10,000 S/. 10 S/. 100,000

TOTAL GASTO OPERATIVO

TOTAL COSTOS S/. 1,530,000

CTU S/. 153
CVU S/. 108
PRECIO S/. 306
INGRESO ANUAL = P.VENTA * Q
S/. 30,600,000,000 = P.VENTA*10000
S/. 3,060,000 = P.VENTA

PE= CF / PV-CVU S/. 450,000

MARGEN DE CONT. S/. 198

PE (EN SOLES) = S/. 695,455

 EFPG COSTEO ABSORBENTE:

VENTAS S/. 3,060,000 MPD

MOD
C. MANUFACTURA (C FABRICACION) S/. 1,080,000 GIF
INVENTARIO FINAL S/. -
COSTO DE ARTICULO DE VENTAS S/. 1,080,000 COSTO DE PRODUCCION
UTILIDAD BRUTA S/. 1,980,000

GASTOS OPERATIVOS S/. 450,000

UTILIDAD OPERATIVA S/. 1,530,000
IMP. RENTA (29.5%) S/. 451,350 IMP
UTILIDAD NETA S/. 1,078,650
COSTOS VARIABLES

VARIABLES FIJOS

S/. 480,000
S/. 320,000

S/. 180,000
S/. 100,000
S/. 180,000 S/. 100,000 S/. 280,000
S/. 980,000 S/. 100,000 S/. 1,080,000

S/. 200,000
S/. 150,000
S/. 100,000

S/. 100,000 S/. 350,000 S/. 450,000

S/. 1,080,000 S/. 450,000 S/. 1,530,000

S/. -
S/. -

S/. 2,272.7 UNIDADES

COSTO MARGINAL

SOLES
PRODUCCION
 EJERCICIOS DE COSTOS ABSORBENTES Y COSTOS V

INGRESOS ANUALES S/. 80,000 IT=P*Q

CANTIDAD (Q) 40000
MPD S/. 23,000.00
MOD S/. 7,000.00

PU S/. 2

SOLUCION:

MOD
MPD

CIF:

DEPRECIACION
SUMINISTROS 450 30%
DEPRECIACION EQUIOS
COSTOS INDIRECTOS

TOTAL CIF
TOTAL COSTO DE PRODUCCION

GASTO OPERATIVOS:

SUMINISTROS 450 70%

ALQUILERES
PLANILLA
PUBLICIDAD
IMPUESTOS
GASTOS VARIOS
TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 80,000
PV S/. 2.00
 EQUILIBRIO
PE= CF / PV-CVU S/. 12,900.00
MARGEN DE CONT. 1.0338
PE (EN SOLES) = S/. 24,957.68

COSTEO ABSORBENTE: EPG.

VENTAS S/. 80,000.00

C. MANUFACTURA (C FABRICACION) S/. 38,085.00

COSTO DE ARTICULO DE VENTAS S/. 38,085.00 COSTO PRODUCCION

UTILIDAD BRUTA S/. 41,915.00

GASTOS S/. 13,465.00 GASTO OPERATIVO

UTILIDAD ANTES DE IMPUESTOS S/. 28,450.00
IMP. RENTA 8,392.75 29.50%
UTILIDAD NETA 20,057.25
BENTES Y COSTOS VARIABLES

VARIABLES FIJOS

S/. 7,000.00 S/. 7,000.00

S/. 23,000.00 S/. 23,000.00

VARIABLES FIJOS
S/. 1,400.00 S/. 1,400.00
S/. 135.00 S/. 135.00
S/. 550.00 S/. 550.00
S/. 6,000.00 S/. 6,000.00

S/. 6,135.00 S/. 1,950.00

38,085.00 36,135.00 1,950.00

VARIABLES FIJOS
315 315
S/. 3,000.00 S/. 3,000.00
S/. 5,200.00 S/. 5,200.00
S/. 1,900.00 S/. 1,900.00
S/. 850.00 S/. 850.00
S/. 2,200.00 S/. 2,200.00
S/. 13,465.00 S/. 2,515.00 S/. 10,950.00 S/. 13,465.00
COSTO TOTAL
COSTO FIJO TOTAL
S/. 51,550.00 VARIABLE

51,550.00 38,650.00 S/. 12,900.00

COSTO TOTAL S/. 51,550.00
CTU 1.29
CVU 0.97
 12,479 UNDs

MPD
MOD
GIF

PRODUCCION
S/. 80,000 INGRESOS
S/.30,000.00 COSTO DE PRODUCCION
S/. 50,000.00 UTILIDAD BRUTA

S/. 13,465.00 GASTOS DE OPERACIÓN

S/. 36,535.00 UTILIDAD NETA( SIN IR

 EJERCICIOS DE COSTOS ABSORBENTES Y COSTOS V

INGRESOS ANUALES S/. 42,840,000

CANTIDAD (Q) 12000
MPD S/. 18,000,000
MOD S/. 3,600,000

PU S/. 3,570

SOLUCION:

MOD 12000 300

MPD 12000 1500

CIF:

COSTOS INDIRECTOS FIJOS

COSTOS INDIRECTOS VARIABLES S/. 12,000.0 S/. 250

TOTAL CIF
TOTAL COSTO DE PRODUCCION

GASTO OPERATIVOS:

COMISIONES S/. 12,000.0 S/. 200.0

GASTOS DE VENTA FIJO
GASTOS ADMINISTRACION FIJO S/. 12.0
TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 42,840,000
PV S/. 3,570

PE= CF / PV-CVU S/. 3,793,000.0

MARGEN DE CONT S/. 1,320.0
 PE (EN SOLES) = S/. 10,258,340.9

COSTEO ABSORBENTE:

VENTAS S/. 42,840,000.0

C. MANUFACTURA (C FABRICACION) S/. 28,200,000.0

COSTO DE ARTICULO DE VENTAS S/. 28,200,000.0

UTILIDAD BRUTA S/. 14,640,000.0

GASTOS OPERATIVOS S/. 2,593,000.0

UTILIDAD ANTES DE IMPUESTOS S/. 12,047,000.0
Impuesto Renta S/. 2,047,990.0 SUNAT
UTILIDAD NETA S/. 9,999,010.0
SORBENTES Y COSTOS VARIABLES

VARIABLES FIJOS

S/. 3,600,000 S/. 3,600,000

S/. 18,000,000 S/. 18,000,000

VARIABLES FIJOS
S/. 3,600,000 S/. 3,600,000
S/. 3,000,000 S/. 3,000,000

S/. 6,600,000.0 S/. 3,000,000 S/. 3,600,000

S/. 28,200,000.0 S/. 24,600,000 S/. 3,600,000

VARIABLES FIJOS
S/. 2,400,000.0 S/. 2,400,000.0
S/. 83,000.0 S/. 83,000.0
S/. 1,320,000.0 S/. 110,000.0
S/. 2,593,000.0 S/. 2,400,000.0 S/. 193,000.0
COSTO TOTAL VARIABLE COSTO FIJO TOTAL

S/. 30,793,000.0 S/. 27,000,000.0 S/. 3,793,000.0

COSTO TOTAL S/. 30,793,000.0
CTU S/. 2,566.1
CVU S/. 2,250.0

S/. 2,873.5 UNDs

MPD
MOD
GIF
 EJERCICIO DE COSTOS ABSORBENTES Y COSTOS VAR

INGRESOS ANUALES S/. 1,000,000

CANTIDAD (Q) S/. 10,000
MPD S/. 240,000
MOD S/. 180,000
CIF S/. 190,000
PU S/. 100

SOLUCION:

MPD
MOD

CIF:

CIF VARIABLES
CIF FIJOS
TOTAL CIF
COSTO DE PRODUCCION

GASTO OPERATIVOS:

G. ADMINISTRATIVOS FIJOS
G. DE VENTAS FIJOS
COMISIÓN POR VENTA S/. 10,000 S/. 10

TOTAL GASTO OPERATIVO

TOTAL COSTOS
CTU S/. 99
CVU S/. 61
PRECIO S/. 100
INGRESO ANUAL = P.VENTA * Q
S/. 10,000,000,000 = P.VENTA*10000
S/. 1,000,000 = P.VENTA

PE= CF / PV-CVU
MARGEN DE CONT.
 PE (EN SOLES) =

EFPG COSTEO ABSORBENTE:

VENTAS S/. 1,000,000

C. MANUFACTURA (C FABRICACION) S/. 610,000

INVENTARIO FINAL S/. -
COSTO DE ARTICULO DE VENTAS S/. 610,000
UTILIDAD BRUTA S/. 390,000

GASTOS OPERATIVOS S/. 380,000

UTILIDAD OPERATIVA S/. 10,000
IMP. RENTA (29.5%) S/. 2,950 IMP
UTILIDAD NETA S/. 7,050
RBENTES Y COSTOS VARIABLES

it= p*q

VARIABLES FIJOS

S/. 240,000 S/. 240,000

S/. 180,000 S/. 180,000

S/. 90,000 S/. 90,000

S/. 100,000 S/. 100,000
S/. 190,000 S/. 90,000 S/. 100,000 S/. 190,000
S/. 610,000 S/. 510,000 S/. 100,000 S/. 610,000

VARIABLES FIJOS
S/. 200,000 S/. 200,000
S/. 80,000 S/. 80,000
S/. 100,000 S/. 100,000

S/. 100,000 S/. 280,000 S/. 380,000

S/. 990,000 S/. 610,000 S/. 380,000 S/. 990,000

S/. -
S/. -

S/. 380,000 9744 UNIDADES

S/. 39 COSTO MARGINAL
 S/. 974,359 SOLES

TE:

MPD
MOD
GIF

COSTO DE PRODUCCION
 EJERCICIO DE COSTOS ABSORBENTES Y COSTOS VAR

INGRESOS ANUALES S/. 1,800,000 S/. 2,250,000

CANTIDAD (Q) S/. 12,000
MPD S/. 750,000
MOD S/. 450,000
CIF S/. 300,000
PU S/. 150

SOLUCION:

MPD 15000 S/. 50

MOD 15000 S/. 30

CIF:

CIF VARIABLES 15000 S/. 5

CIF FIJOS 15000 S/. 15
TOTAL CIF
COSTO DE PRODUCCION

GASTO OPERATIVOS:

G. ADMINISTRATIVOS Y VENTAS FIJOS

G. DE VENTA VARIABLE 15000 S/. 150

TOTAL GASTO OPERATIVO

TOTAL COSTOS
CTU S/. 184
CVU S/. 125
PRECIO S/. 100
INGRESO ANUAL = P.VENTA * Q
S/. 21,600,000,000 = P.VENTA*10000
S/. 1,800,000 = P.VENTA

PE= CF / PV-CVU
MARGEN DE CONT.
 PE (EN SOLES) =

EFPG COSTEO ABSORBENTE:

VENTAS S/. 1,800,000

C. MANUFACTURA (C FABRICACION) S/. 1,500,000

INVENTARIO FINAL S/. -
COSTO DE ARTICULO DE VENTAS S/. 1,500,000
UTILIDAD BRUTA S/. 300,000

GASTOS OPERATIVOS S/. 705,000

UTILIDAD OPERATIVA S/. -405,000
IMP. RENTA (29.5%) S/. -119,475 IMP
UTILIDAD NETA S/. -524,475
RBENTES Y COSTOS VARIABLES

it= p*q

VARIABLES FIJOS

S/. 750,000 S/. 750,000

S/. 450,000 S/. 450,000

S/. 75,000 S/. 75,000

S/. 225,000 S/. 225,000
S/. 300,000 S/. 75,000 S/. 225,000 S/. 300,000
S/. 1,500,000 S/. 1,275,000 S/. 225,000 S/. 1,500,000

VARIABLES FIJOS
S/. 480,000 S/. 480,000
S/. 225,000 S/. 225,000

S/. 225,000 S/. 480,000 S/. 705,000

S/. 2,205,000 S/. 1,500,000 S/. 705,000 S/. 2,205,000

S/. -
S/. -

S/. 705,000 28200 UNIDADES

S/. 25 COSTO MARGINAL
 S/. 4,230,000 SOLES

E:

MPD
MOD
GIF

COSTO DE PRODUCCION
1. Se pide elaborar estado de resultado

Datos unitarios: X --> 100%

Precio de venta = 252000--> 35%
Resultado bruto =

Entonces:

1.- Precio de venta = 252000/0.35 = 720000

2.- costo de producción = Precio de venta - Resusltado bruto

=720000 - 252000
468000

Si:

Costo de conversion = Mano de obra + Costos indirectos de fabricacion = 338400

Entonces para calcular el monto de elemrntos del costo es necesario realizar los siguientes calculos:

Ventas: 1800 unidades * 720000 = 1296000000

Resultado bruto: 1800 unidades * 252000 = 453600000
Costo de venta (o costo de produccion) = 842400000

Por lo tanto:
Si el costo de produccion = Materia prima + Mano de obra + Costo indirecto de fabricacion
Remplazando:

842400000 = Materia prima + 338400

Materia prima = 842061600

Si materia prima = 842061600 y Costos indirectos Fab = Materia prima / 5

Entonces: Costos indirectos de Fab = 168412320

Por lo tanto:

Costo de produccion Unitario

Materia prima =842061600/1800 467812
Mano de obra =-168073920/1800 -93374.4
Costos indirectos de fab =168412320/1800 93562
842400000 468000
 Estado de resultado (costeo absorbente)
Ventas: 1800 unidades * 720000 1296000000
Costo de venta 842400000
Resutado Bruto 453600000
Gastos de ventas : 1800 unidades * 32000 57600000
Resultado neto 396000000

2. Elaborar un estado de costo unitario de costo detallado por elemento:

Ventas 720000
Costo venta
Materia prima 280000
Mano de obra 132000
CIF 56000 468000
Resultado bruto 252000
Gasto ventas 32000
Resultado neto 220000
 EJERCICIO DE COSTOS ABSORBENTES Y COSTOS VAR

INGRESOS ANUALES S/. 9,000,000

CANTIDAD (Q) S/. 10,000
MPD S/. 500,000
MOD S/. 1,000,000
CIF S/. 700,000
PU S/. 900

SOLUCION:

MPD 10000 S/. 50

MOD 10000 S/. 100

CIF:

CIF VARIABLES 10000 S/. 70

CIF FIJOS
TOTAL CIF
COSTO DE PRODUCCION

GASTO OPERATIVOS:

G. ADMINISTRATIVOS FIJOS
G. FINANCIEROS FIJOS
G. ADMINISTRATIVO VARIABLE 10000 S/. 120
COMISIÓN POR VENTA 10000 S/. 80

TOTAL GASTO OPERATIVO

TOTAL COSTOS
CTU S/. 720
CVU S/. 420
PRECIO S/. 100
INGRESO ANUAL = P.VENTA * Q
S/. 90,000,000,000 = P.VENTA*10000
S/. 9,000,000 = P.VENTA

PE= CF / PV-CVU
MARGEN DE CONT.
 PE (EN SOLES) =

EFPG COSTEO ABSORBENTE:

VENTAS S/. 9,000,000

C. MANUFACTURA (C FABRICACION) S/. 3,800,000

INVENTARIO FINAL S/. -
COSTO DE ARTICULO DE VENTAS S/. 3,800,000
UTILIDAD BRUTA S/. 5,200,000

GASTOS OPERATIVOS S/. 3,400,000

UTILIDAD OPERATIVA S/. 1,800,000
IMP. RENTA (29.5%) S/. 531,000 IMP
UTILIDAD NETA S/. 1,269,000
ORBENTES Y COSTOS VARIABLES

it= p*q

VARIABLES FIJOS

S/. 500,000 S/. 500,000

S/. 1,000,000 S/. 1,000,000

S/. 700,000 S/. 700,000

S/. - S/. -
S/. 700,000 S/. 700,000 S/. - S/. 700,000
S/. 2,200,000 S/. 2,200,000 S/. 1,600,000 S/. 3,800,000

VARIABLES FIJOS
S/. 800,000 S/. 800,000
S/. 600,000 S/. 600,000
S/. 1,200,000 S/. 1,200,000
S/. 800,000 S/. 800,000

S/. 2,000,000 S/. 1,400,000 S/. 3,400,000

S/. 7,200,000 S/. 4,200,000 S/. 3,000,000 S/. 7,200,000

S/. -
S/. -

S/. 3,000,000 6250 UNIDADES

S/. 480 COSTO MARGINAL
 S/. 5,625,000 SOLES

TE:

MPD
MOD
GIF

COSTO DE PRODUCCION
 EJERCICIO DE COSTOS ABSORBENTES Y COSTOS VAR

INGRESOS ANUALES S/. 15,000,000

CANTIDAD (Q) S/. 10,000
MPD S/. 1,000,000
MOD S/. 3,100,000
CIF S/. 800,000
PU S/. 1,500

SOLUCION:

MPD 10000 S/. 100

MOD 10000 S/. 310

CIF:

CIF VARIABLES 10000 S/. 80

CIF FIJOS
TOTAL CIF
COSTO DE PRODUCCION

GASTO OPERATIVOS:

G. ADMINISTRATIVOS FIJOS
G. COMERCIAL FIJO
G. ADMINISTRATIVO VARIABLE 10000 S/. 200
COMISIÓN POR VENTA 10000 S/. 110

TOTAL GASTO OPERATIVO

TOTAL COSTOS
CTU S/. 1,188
CVU S/. 800
PRECIO S/. 100
INGRESO ANUAL = P.VENTA * Q
S/. 150,000,000,000 = P.VENTA*10000
S/. 15,000,000 = P.VENTA

PE= CF / PV-CVU
MARGEN DE CONT.
 PE (EN SOLES) =

EFPG COSTEO ABSORBENTE:

VENTAS S/. 15,000,000

C. MANUFACTURA (C FABRICACION) S/. 7,300,000

INVENTARIO FINAL S/. -
COSTO DE ARTICULO DE VENTAS S/. 7,300,000
UTILIDAD BRUTA S/. 7,700,000

GASTOS OPERATIVOS S/. 4,580,000

UTILIDAD OPERATIVA S/. 3,120,000
IMP. RENTA (29.5%) S/. 920,400 IMP
UTILIDAD NETA S/. 2,199,600
ORBENTES Y COSTOS VARIABLES

it= p*q

VARIABLES FIJOS

S/. 1,000,000 S/. 1,000,000

S/. 3,100,000 S/. 3,100,000

S/. 800,000 S/. 800,000

S/. - S/. -
S/. 800,000 S/. 800,000 S/. - S/. 800,000
S/. 4,900,000 S/. 4,900,000 S/. 2,400,000 S/. 7,300,000

VARIABLES FIJOS
S/. 600,000 S/. 600,000
S/. 880,000 S/. 880,000
S/. 2,000,000 S/. 2,000,000
S/. 1,100,000 S/. 1,100,000

S/. 3,100,000 S/. 1,480,000 S/. 4,580,000

S/. 11,880,000 S/. 8,000,000 S/. 3,880,000 S/. 11,880,000

S/. -
S/. -

S/. 3,880,000 5543 UNIDADES

S/. 700 COSTO MARGINAL
 S/. 8,314,286 SOLES

TE:

MPD
MOD
GIF

COSTO DE PRODUCCION
 EJERCICIO DE COSTOS ABSORBENTES Y COSTOS VAR

INGRESOS ANUALES S/. 23,600,000

CANTIDAD (Q) S/. 20,000
PU S/. 1,180

SOLUCION:

COSTO DE PRODUCCION

GASTO OPERATIVOS:

G. ADMINISTRATIVOS FIJOS
G. ADMINISTRATIVO VARIABLE 20000 S/. 40
G. COMERCIAL FIJO
G. COMERCIAL VARIABLE 20000 S/. 50
G. FINANCIERO FIJO
G. FINANCIERO VARIABLE 20000 S/. 50

TOTAL GASTO OPERATIVO

TOTAL COSTOS
CTU S/. 781
CVU S/. 421
PRECIO S/. 100
INGRESO ANUAL = P.VENTA * Q
S/. 472,000,000,000 = P.VENTA*10000
S/. 23,600,000 = P.VENTA
 PE= CF / PV-CVU
MARGEN DE CONT.

PE (EN SOLES) =

EFPG COSTEO ABSORBENTE:

VENTAS S/. 23,600,000

C. MANUFACTURA (C FABRICACION) S/. 9,020,000

INVENTARIO FINAL S/. -
COSTO DE ARTICULO DE VENTAS S/. 9,020,000
UTILIDAD BRUTA S/. 14,580,000

GASTOS OPERATIVOS S/. 6,600,000

UTILIDAD OPERATIVA S/. 7,980,000
IMP. RENTA (29.5%) S/. 2,354,100 IMP
UTILIDAD NETA S/. 5,625,900
ORBENTES Y COSTOS VARIABLES

it= p*q

VARIABLES FIJOS

S/. 5,620,000 S/. 3,400,000 S/. 9,020,000

VARIABLES FIJOS
S/. 1,400,000 S/. 1,400,000
S/. 800,000 S/. 800,000
S/. 750,000 S/. 750,000
S/. 1,000,000 S/. 1,000,000
S/. 1,650,000 S/. 1,650,000
S/. 1,000,000 S/. 1,000,000

S/. 2,800,000 S/. 3,800,000 S/. 6,600,000

S/. 15,620,000 S/. 8,420,000 S/. 7,200,000 S/. 15,620,000

S/. -
S/. -
 S/. 7,200,000 9486 UNIDADES
S/. 759 COSTO MARGINAL

S/. 11,193,676 SOLES

TE:

MPD
MOD
GIF

COSTO DE PRODUCCION
 10 EJERCICIOS DE COSTOS ABSORBENTES Y COSTO

INGRESOS ANUALES S/. 7,500,000 IT=P*Q

CANTIDAD (Q) 15000
MPD S/. 2,953,500.00
MOD S/. 375,000.00 375000

PU S/. 500

SOLUCION:

MOD
MPD

CIF:

DEPRECIACION

TOTAL CIF
TOTAL COSTO DE PRODUCCION

GASTO OPERATIVOS:

CAJERAS 2
MESONEROS 4
GASTOS 80% 20%

TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 7,500,000
PV S/. 500.00

EQUILIBRIO
PE= CF / PV-CVU S/. 2,856,800.00
239.77
PE (EN SOLES) = S/. 5,957,458.64

COSTEO ABSORBENTE: EPG.

VENTAS S/. 7,500,000.00

C. MANUFACTURA (C FABRI S/. 3,405,300.00

COSTO DE ARTICULO DE V S/. 3,405,300.00 COSTO PRODUCCION

UTILIDAD BRUTA S/. 4,094,700.00

GASTOS S/. 3,355,000.00 GASTO OPERATIVO

UTILIDAD ANTES DE IMPUE S/. 739,700.00
IMP. RENTA 218,211.50 29.50%
UTILIDAD NETA 521,488.50
ORBENTES Y COSTOS VARIABLES
materia prima butifarra
13000 200 2600000
300 350 105000
260 900 234000
300 40 12000
500 5 2500
2953500

VARIABLES FIJOS

S/. 375,000.00 S/. 375,000.00

S/. 2,953,500.00 S/. 2,953,500.00

VARIABLES FIJOS
S/. 76,800.00 S/. 76,800.00

S/. 0.00 S/. 76,800.00

3,405,300.00 3,328,500.00 76,800.00

VARIABLES FIJOS
180000 360000
S/. 120,000 S/. 480,000.00
S/. 2,875,000 S/. 575,000.00 S/. 2,300,000.00

S/. 3,355,000.00 S/. 575,000.00 S/. 2,780,000.00

COSTO TOTAL
COSTO FIJO TOTAL
VARIABLE

6,760,300.00 3,903,500.00 S/. 2,856,800.00

COSTO TOTAL S/. 6,760,300.00
CTU 450.69
CVU 260.23
 11,915 UNDs

MPD
MOD
GIF
### INGRESOS
### COSTO DE PRODUCCION
### UTILIDAD BRUTA

### GASTOS DE OPERACIÓN

### UTILIDAD NETA( SIN IR