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RESUMEN DE COSTOS
MP
MO
CIF
TOT
C. TRANSF
C. ACUM
D-1
D-2
180,000.00
0.00
98,000.00
75,000.00
42,000.00
35,000.00
320,000.00 110,000.00
0.00 243,205.53
320,000.00 353,205.53
D-1
PP-F
PT
COSTOS
C.UNIT
PP (S/)
PT (S/)
D-1
PP-F
PT
COSTOS
C.UNIT
PP (S/)
PP C.ANT.(S/)
PT (S/)
FLUJO PRODUCC
D-1
D-2
recibido 66,000
47,000
terminado 47,000
35,000
proceso 19,000
12,000
1
MP
19,000
47,000
66,000
180,000.00
2.72727273
0.6
MO
11,400
47,000
58,400
98,000.00
1.67808219
0.4
CIF
7,600
47,000
54,600
42,000.00
0.76923077
51,818.18
47,000
19,130.14
5.17458569
5,846.15
1
MP
12,000
35,000
47,000
0.00
0
0.7
MO
8,400
35,000
43,400
75,000.00
1.7281106
0.3
CIF
3,600
35,000
38,600
35,000.00
0.90673575
0.00
12,000.00
14,516.13
5.17
3,264.25
35,000
7.80943204
5.17458569
76,794.47
243,205.53
320,000.00
2.63484635
17,780.38
62,095.03 79,875.41
273,330.12
353,205.53
EJERCICIO N 2
cant unit
Produccin:
MP Comprada
Consumo MP Real
MOD real:
CIFF real:
CIFV real:
160 unid
200 kg a 110
180 KG
170 hs a $305=
62000$
14000$
Unid Presup :
Costo produccin=
MP
1.125
1.0625
387.5
87.5
475
ESTNDAR
1 Kg a $100
MOD
1 Hs a $300
CIFV
1 Hs a $400 150u x 1hs x $400=
CIFF
1 Hs a $100 150u x 1hs x $100=
Costo unit std
$
900.00
60,000
15,000
75,000 CIF PPTO
150
(180 x $110 )+(170 x 305$)+ 62000+140008=
145850
DESPERDICIOS
PT
Unico Producto
EFPP
(EIPP)
160
PBE
0.00
D. TOTAL/REAL
D. NORM
160
D.EXT
DEC
0 0
160
MATERIA PRIMA
cant std x
PPC
$STD
ALFA
$REAL
100
CANT STD
110
160
Variacin total:
-3800
-2000
Variacin Costo:
-1800
VARIACIN TRIPLE
VARIACION CANT=
-2000
VARIACION COSTO=
-1600
16000
18000
19800
Variaciones
Total
-3800
cantidad
-2000
costo
-1800
-200
-1800
MANO DE OBRA
$STD
$REAL
300
Variacin Total=
305
170
Variacin Eficiencia=
Variacin Tarifa=
160
48000
51000
51850
-3850
-3000
-850
Variacin triple
Vaiacion Eficiencia=
Variacin Tarifa=
75000 cf+cv
60000
-3000
-800
-50
-850
62200
365.88
Variaciones
Total
-3850
cantidad
-3000
costo
-850
150
cuota Aplic Fijo=
15000
170
100.00
14000
150
NA
HS REALES
HS PRE
REAL
PPTO
82.35
170
CUOTA
PRES
PAjNR
CUOTA
170
150
CIF.F
14000
15000
100.00
15000
CIF.V
62200
60000
400.00
68000
76200
75000
500.00
83000
PAjNSTD
170
CUOTA
PApliNR
160
170
15000
400.00
64000
CUOTA
400.00
79000
CIFV = HSSTD X CTA V PTO.
PApliN
STD
CUOTA
160
17000
100.00
16000
100.00
68000
400.00
64000
400.00
85000
500.00
80000
500.00
Variacin total:
REAL -PaplicNSTD
Variacin doble:
Variac presupuesto
REAL - PAjNST
150
160
1.0625
170
Variac capacidad=
PAjNSTD -PApliNSTD
V. Neumer=
variac Presup.
Vaciac Capacidad=
Variac Eficiencia:
75000 DLAR /
150
500
1000
V. Neumer=
REAL -PTO
-1200
PTO -PApliNR
-20
500.00
-10,000
PApliNR -PApliNSTD
-10
500.00
-5,000
-16,200
HR. PPTO
HR. STD
HR. REAL
1.5
0.9
0.6
80000
48000
1.5
1.5
0.9
1.15
0.6
0.35
80000
40000
48000
14000
62000
35000
13000
35000
27000
VTA
32,000.00
PE = 0.7 X
CV = 0.55 X
MC(PE)
E.R.=
PRECIO
200
UNIDADES
160
32,000.00
22,400.00
UNIDADES
112
32,000.00
17,600.00
C.V. Unit
110
200
VTA
32,000.00
110
CV
90 X
CF
17,600.00
10,080.00
+ 22 % UTIL
10,080.00
UTIL
4,320.00
5,270.40
32,000.00
PE (NUEVO)
112
16,649.60
10,080.00
entre
160
104.06 CV. UNIT
10,080.00 entre
5,270.40
95.94 Igual
EN P.E.
es igual a C. FIJO
105.065666
MC(F)
MC(F)
MC(PED)
1.5
0.9
0.6
80000
48,000.00
1.5
1.15
0.9
0.9
0.6
0.25
80000
40000
48,000.00
10,000.00
58,000.00
35000
UTIL INIC
13,000.00
35000
23,000.00
px
Qx
Cvux
CF
aumentar en
2
17,000
1.4
9,000.00
MC (X)
1.4
0.6 X
17,000 =
MC (X)
1.4
0.6 X
24,500 =
1.4
1.4
0.6 X
X Qy
17,000 =
=
7,500
O
py
Qy
cvuy
diferencia CF
??
??
1.6
1,200.00
MC (X)
MC (Y)
py
10,200.00 - Cfijo
9,000.00 =
1,200.00
14,700.00 - Cfijo
9,000.00 =
5,700.00
10,200.00
Z
10,200+Z
10,200.00
5,700.00
0.6
9500
Fabricar
Comprar
compra a 3ro
MPD
MOD
CIV
CIF
Total
12
10
8
7
37
33
7
40
C.VAR
C.FIJO
TOTAL
30
7
37
33
7
40
SE ESCOJE FABRICAR POR TENER MENOR COSTO VARIABLE EN CONSECUENCIA TIENE MAYOR MCO