HOJA KARDEX

N FECHA
DETALLE
1
1/4/2015 II DE MAT.
2
1/6/2015 Compra
3
1/9/2015 Entrega
OP 221
OP 222
OP 223
OP 223
OP 224
4
1/12/2015 Importacion
5
1/15/2015 Entrega
OP 221
OP 222
OP 223
OP 224
6
1/20/2015 Compra
7
1/25/2015 Entrega
OP 221
OP 222
OP 223
OP 223
OP 224
8
4/23/2011 Dev-Alm./Exc.
9
4/24/2011 Dev-Alm./Def.
10
4/30/2011 Dev-Prov./Def.
11
1/31/2015 Compra

MATERIAL: kg DE MATERIAL
Criterio:

PU

ENTRADA
25.30
24.36
24.36
24.36
24.36
25.30
25.30
17.34
17.34
17.34
17.34
17.34
21.75
21.75
21.75
21.75
21.75
17.34
17.34
17.34
24.36
24.36
22.62

CANTIDAD
SALIDA

2,000.00

VALOR
SALDO
ENTRADA
1,400.00
3,400.00
48,720.00

600.00
700.00
700.00
150.00
650.00
10,000.00
2,600.00
2,100.00
1,500.00
2,000.00
2,800.00
1,100.00
1,000.00
700.00
400.00
900.00
200.00
60.00
60.00
1,000.00

HOJA DE COSTO DE IMPORTACIN DEL MATERIAL

FySO-F=2020$us
Tipo de Cambio=6,97
FySF-A=16533,70Bs.
CANTIDAD
PU FOB
VALOR FOB
MATERIAL

2,800.00
3,400.00
1,400.00
1,250.00
600.00
10,600.00

173,400.00

8,000.00
5,900.00
4,400.00
2,400.00
5,200.00

60,900.00

4,100.00
3,100.00
2,400.00
2,000.00
1,100.00
1,300.00
1,360.00
1,300.00
2,300.00

3,468.00
1,461.60
22,620.00

DA=0,15CIF
COSTOS ADICIONALES

MATERIAL

$US

BS.-

$US

BS.-

FYS

MATERIAL A kg

10,000.00

2.00

13.94

139,400.00

139,400.00

12,245.24

MATERIAL B
bolsas

10,000.00

3.00

20.91

209,100.00

209,100.00
348,500.00

18,367.86
30,613.10

2,020.00

14,079.40
16,533.70
30,613.10

FySO-F
FySF-A
FySTotal

CIFFront
DA

348,500.00
0.15

CONCENTRACIN DE ENTRADAS MATERIAL "A1"

N
1
2
3
4
5

FECHA
DETALLE
1/6/2015 Compra
1/12/2015 Importacion
1/20/2015 Compra
1/31/2015 Compra
4/30/2015 Dev-Prov./Def.
TOTAL

PU
24.36
17.34
21.75
22.62
24.36

CANTIDAD
2000
10000
2800
1000
60
15,740

VALOR
48720.00
173400.00
60900.00
22620.00
1461.60
304,178.40

OP 221
N
1

FECHA
DETALLE
1/9/2015 Entrega

2
3

1/15/2015 Entrega
1/25/2015 Entrega

PU

Q
24.36
25.3
17.34
21.75
17.34

600
2,600
1,100
-

SUB-TOTAL
4
5

4/23/2011 Dev-Alm./Exc.
4/24/2011 Dev-Alm./Def.
TOTALES

4,300
17.34
24.36

4,300

CONCENTRACIN DE SALIDAS MATE

OP 222
V
Q
14,616.00
700
45,084.00
2,100
23,925.00
1,000
83,625.00
3,800
60
83,625.00
3,740

HOJA KARDEX

N FECHA
DETALLE
1
1/4/2015 II DE MAT.
2
1/6/2015 Compra
3
1/9/2015 Entrega
OP 221
OP 222
OP 223

MATERIAL: Bolsas "B2"

Criterio:

PU

ENTRADA
30.20
30.45
30.45
30.45
30.45

CANTIDAD
SALIDA

3,000.00
400.00
500.00
900.00

VALOR
SALDO
ENTRADA
1,250.00
4,250.00
91,350.00
3,850.00
3,350.00
2,450.00

4
5

6
7

9
10
11

OP 223
1/12/2015 Importacion
1/15/2015 Entrega
OP 221
OP 222
OP 223
OP 224
1/20/2015 Compra
1/25/2015 Entrega
OP 221
OP 222
OP 223
OP 223
OP 224
4/24/2011 Dev-Alm./Def.
4/30/2011 Dev-Prov./Def.
1/31/2015 Compra

30.45
26.01
26.01
26.01
26.01
26.01
27.84
27.84
27.84
27.84
27.84
26.01
26.01
30.45
30.45
30.45

700.00
10,000.00
2,400.00
2,500.00
1,400.00
1,900.00
2,200.00
1,000.00
900.00
300.00
900.00
650.00
20.00
20.00
1,500.00

1,750.00
11,750.00

260,100.01

9,350.00
6,850.00
5,450.00
3,550.00
5,750.00

61,248.00

4,750.00
3,850.00
3,550.00
2,650.00
2,000.00
2,020.00
2,000.00
3,500.00

609.00
45,675.00

CONCENTRACIN DE ENTRADAS MATERIAL "B2"

N
1
2
3
4
5

FECHA
DETALLE
1/6/2015 Compra
1/12/2015 Importacion
1/20/2015 Compra
1/31/2015 Compra
4/30/2011 Dev-Prov./Def.
TOTAL

OP 221
N

1
2
3

FECHA
DETALLE
1/9/2015 Entrega

1/15/2015 Entrega
1/25/2015 Entrega

PU

4/24/2011 Dev-Alm./Def.

Q
4,300.00
3,800.00

V
83,625.00
102,444.00

8,100

186,069.00

30.45

Material
A1
B2
TOTAL

Formato del CONTROL PERIODICO

IIMD
Compras del Periodo
MD Disponible

OP 221

VALOR

3,000.00
10,000.00
2,200.00
1,500.00
20.00

91,350.00
260,100.01
61,248.00
45,675.00
609.00

16,680.00

457,764.01

CONCENTRACIN DE SALIDAS MATERIAL: "B2"

OP 222
V
12,180.00
62,424.00
27,840.00
102,444.00
102,444.00

TOTALES

a) CMC =

CANTIDAD
30.45
26.01
27.84
30.45
30.45

400.00
2,400.00
1,000.00
3,800.00
3,800.00

30.45
26.01
27.84
26.01

SUB-TOTAL

PU

Q
500.00
2,500.00
900.00
3,900.00
20.00
3,880.00

V
15,225.00
65,025.00
25,056.00
105,306.00
609.00
104,697.00

Q
3,740.00
3,880.00

V
73,754.40
104,697.00

Q
3,450.00
3,500.00

7,620

178,451.40

6,950

OP 222

OP 223

material A1+ material B2

35,420.00
304,178.40
339,598.40

37,750.00
457,764.01
495,514.01

Total
73,170.00
761,942.41
835,112.41

IFMD
MD Consumido o CMC

49,938.00

105,152.50

155,090.50

680,021.91

Articulos Terminados

b) AT y Desperdicio

Desperdicio de Material

Material
A
B
OP 221
3,800 AT
48.97 Bs/u

c) Clculo del MDu

MDu
d)

OP 221
3,800 AT

OP 222
3,740

OP 221
500
-

OP 222
140

OP 222
3,740 AT
47.71 Bs/u

OP 223
3,450
47.71

Si para producir un AT ( un articulo terminado) se requiere un kg de A1 y una Bolsa de B2 entonces para cumplir necesitamos 36000 kg d
1u AT =1 kg de A1+1 bolsa de B2
36000u de AT = 36000 kg de A1 + 36000 bolsas de B2

e) Para B2
Q*=?
N=?
T=?

S=65Bs
H=0,1Bs
D=14430

Analticamente:

Q*=SQR(2*D*S/H)
Q*=SQR(2*14430*65/0,1)
Q*=4331,17u

N=D/Q*
N=14430/4331,17
N=3,33 veces
Lo Real:

N
1
2
3
4

Cp
14430
7215
4810
3607.5

T=#das hbiles/N
T=30/3,33
T=9,01 das/pedido
Cm

65
130
195
260

721.5
360.75
240.5
180.375

Ct
786.5
490.75
435.5
440.375

2)

CF=3500$us=24395Bs

Q
500.00
750.00
882.60
1,000
1,306
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000

a) QPUME=?

Cvu=6,97+(186069/3800)=56Bs/u

CF
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00
24,395.00

CV
27,967.76
42,000.00
49,425.47
56,000.00
73,136.00
112,000.00
168,000.00
224,000.00
280,000.00
336,000.00
392,000.00
448,000.00
504,000.00
560,000.00

CT
52,362.76
66,395.00
73,820.47
80,395.00
97,531.00
136,395.00
192,395.00
248,395.00
304,395.00
360,395.00
416,395.00
472,395.00
528,395.00
584,395.00

CF u

CV u
48.79
32.53
27.64
24.40
18.68
12.20
8.13
6.10
4.88
4.07
3.49
3.05
2.71
2.44

Analticamente:

QPUME=CF/[(Pvu/{1+%Benf/100)}-Cvu]
QPUME=24395/[(83,64/{1+12/100)}-56]
QPUME=1306,04 u

Segn tabla:

QPUME=1306u

Como AT = 3800 u > Q pume= 1306 u entonces la produccion de Enero fue rentable
U=(3800*83,64)-(24935+3800*56)
U=317832-237735
U=80097 Bs
b) Qeq=?

Analticamente:

Qeq=CF/(Pvu-Cvu)
Qeq=24395/(83,64-56)

56
56
56
56
56
56
56
56
56
56
56
56
56
56

CT u
104.73
88.53
83.64
80.40
74.68
68.20
64.13
62.10
60.88
60.07
59.49
59.05
58.71
58.44

Qeq=882,598 u
Segn tabla:
c) A capacidad mxima:
U=?
Pvu=?
%Benef=12%

Qeq=882,60 u

Ucap-mx=252005 Bs
Pvu=65,45 Bs/u

d)

Modelo Empresarial PVu= 83,64 Bs/u

Ingresos
317,832.00
I=3800*83,64
Utilidades
80,097.00
U=317832-237735

%=(80097/K)*100

Costos
237,735.00
CT=24935+(3800*56)
K
2,669,900.00

K=U/0,03

K=2669900 Bs

e)

PVu=?
%=13%

Modelo Empresarial PVu= (I/Q)

Ingresos
584,822.00
I=347087+237735
Utilidades
347,087.00
U=0,13*2669900
Costos
237,735.00
CT=24935+(3800*56)

PVu=(584822/3800)
PVu=153,9 Bs/u

K
2,669,900.00

RIAL: kg DE MATERIAL "A1"

UEPS
VALOR
SALIDA

ADICIONALES

SALDO
35,420.00
84,140.00

14,616.00
17,052.00
17,052.00
3,795.00
16,445.00

69,524.00
52,472.00
35,420.00
31,625.00
15,180.00
188,580.00

45,084.00
36,414.00
26,010.00
34,680.00

143,496.00
107,082.00
81,072.00
46,392.00
107,292.00

23,925.00
21,750.00
15,225.00
6,936.00
15,606.00

83,367.00
61,617.00
46,392.00
39,456.00
23,850.00
27,318.00
28,779.60
27,318.00
49,938.00

1,461.60

COSTO

COSTO

DA

TOTAL CA

TOTAL

UNITARIO

21,754.76

34,000.00

173,400.00

17.34

32,632.15
54,386.91

51,000.01
85,000.01

260,100.01
433,500.01

26.01

14,079.40

362,579.40

362,579.40

54,386.91

IN DE SALIDAS MATERIAL: "A1"

OP 222
OP 223
V
Q
17,052.00
700
150
36,414.00
1,500
21,750.00
700
400
75,216.00
3,450
1,461.60
73,754
3,450

RIAL: Bolsas "B2"

UEPS
VALOR
SALIDA

12,180.00
15,225.00
27,405.00

SALDO
37,750.00
129,100.00
116,920.00
101,695.00
74,290.00

OP 224
V
17,052.00
3,795.00
26,010.00
15,225.00
6,936.00
69,018.00
69,018.00

Q
650
2,000
900
3,550.00
200
3,350

TOTALES
V
16,445.00
34,680.00
15,606.00
66,731.00
3,468.00
63,263.00

Q
2,000
800
8,200
2,800
1,300
15,100.00
200
60
14,840

V
48,720.00
20,240.00
142,188.00
60,900.00
22,542.00
294,590.00
3,468.00
1,461.60
289,660

21,315.00

52,975.00
313,075.01

62,424.00
65,025.00
36,414.00
49,419.00

250,651.00
185,626.00
149,212.00
99,793.00
161,041.00

27,840.00
25,056.00
8,352.00
23,409.00
16,906.50

133,201.00
108,145.00
99,793.00
76,384.00
59,477.50
60,086.50
59,477.50
105,152.50

609.00

AS MATERIAL: "B2"
OP 223
Q

OP 224

900.00
1,400.00
300.00
900.00
3,500.00
3,500.00

V
27,405.00
36,414.00
8,352.00
23,409.00
95,580.00
95,580.00

V
69,018.00
95,580.00

164,598.00

OP 223

TOTALES

700.00
1,900.00
650.00
3,250.00
3,250.00

V
21,315.00
49,419.00
16,906.50
87,640.50
87,640.50

Q
2,500.00
8,200.00
2,200.00
1,550.00
14,450.00
20.00
14,430.00

Q
3,350.00
3,250.00

V
63,263.00
87,640.50

Q
14,840.00
14,430.00

V
289,660.40
390,361.50

6,600

150,903.50

29,270

680,021.90

TOTALES

OP 224

V
76,125.00
213,282.00
61,248.00
40,315.50
390,970.50
609.00
390,361.50

OP 222
AT

OP 223
3,450 AT

OP 224
3,250 AT

OP 222
140

OP 223
50

OP 224
100
-

OP 223
AT
Bs/u

OP 224
3,250 AT
46.43 Bs/u

r necesitamos 36000 kg de A1 y 36000 Bolsas de B2

0 bolsas de B2

as hbiles/N

1 das/pedido
Q*=4810 u
N=3 veces
T=10 das/pedido

TOTAL
14,240 u. de AT

TOTAL
600 kg de A1
190 bolsas de B2

PVu=12$us
PVu=83,64Bs=CTu eq

I = Q*Pvu
41820
62730
73820.4703329
83,640.00
109,233.84
167,280.00
250,920.00
334,560.00
418,200.00
501,840.00
585,480.00
669,120.00
752,760.00
836,400.00

U= I - CT
% Beneficios
-10,542.76
-3,665.00
0.00
0
3,245.00
4.04
11,702.84
12.00
30,885.00
22.64
58,525.00
30.42
86,165.00
34.69
113,805.00
37.39
141,445.00
39.25
169,085.00
40.61
196,725.00
41.64
224,365.00
42.46
252,005.00
43.12
Utilidad a capacidad maxima

12% Benef

Pvu*

P eq
9.65
8.96
8.18
7.70
7.45
7.31
7.21
7.14
7.09
7.05
7.01

90.04
83.64 Q pume
76.38
71.83
69.55
68.18
67.27
66.62
66.14
65.76
65.45

%=(80097/K)*100=3%
Rendimiento

3.00%

%=(U/2669900)*100=13%
Rendimiento

13.00%