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CUADRO N 1

CAPACIDAD INSTALADA
1
65%

Capacidad Utilizada
Piezas Producidas Potes de
Enjuague

24,087.00

2
70%
16,860.90

3
85%
20,473.95

4
100%
37,056.92

CUADRO N 2
COSTO UNITARIO DE LOS RADIOS
MATERIALES
REQUERIDOS
TONILLOS
BALASTROS
CIRCUITOS ELEC
PINTURA
CABLES
INTERRUPTOR
CAJA METAL

UNIDAD DE
CANTIDAD
MEDIDA
REQUERIDA
UNID
5
UNID
10
UNID
3
LTS
0.25
MTS
0.35
UNID
1
UNID
1
TOTAL COSTO UNITARIO

PRECIOS
TOTAL COSTO
10.000
50.00
10.000
100.00
18.000
54.00
10.667
2.67
0.840
0.29
5.000
5.00
6.667
6.67
218.63

CUADRO N 3
COSTO TOTAL DE LA MATERIA PRIMA

Capacidad Utilizada
Piezas Producidas
Costo Uni Materia Prima
Total Costo M.P.

1
65%
24,087.00
218.63
5,266,076.58

2
70%
16,860.90
218.63
3,686,253.60

3
85%
20,473.95
218.63
4,476,165.09

4
100%
37,056.92
218.63
8,101,656.27

CUADRO N 4
COSTO UNITARIO DE LOS RADIOS
TIPO
MATERIAL
EMPAQUE
FORRO
PLASTICO
ANIME
CAJA DE
CARTON

PRECIO

PRECIO
UNITARIO

CANTIDAD
REQUERIDA

2.25
6.00

0.75
2.00

1.69
12.00

9.00

1.00

9.00
22.69

45.00
72.00
900.00
TOTAL

COSTO DEL MAT.


EMP

CUADRO N 5
COSTO TOTAL MATERIAL DE LOS RADIOS

Capacidad
Utilizada
Articulos
Producidos
Costo Unitario
M.E.
TOTAL

65%

70%

85%

100%

24,087.00

16,860.90

20,473.95

37,056.92

22.69
546,473.81

22.69
382,531.67

22.69
464,502.74

22.69
840,728.94

65%

70%

85%

100%

CUADRO N 5
INGRESOS POR VENTAS

Capacidad
Utilizada
Articulos
Producidos
Precio Enjuague
TOTAL

24,087.00

16,860.90

20,473.95

37,056.92

5,000.00
120,435,000.00

5,000.00
84,304,500.00

5,000.00
102,369,750.00

5,000.00
185,284,615.38

CUADRO N 7
DEPRECIACIN DE MQUINARIAS Y EQUIPOS
A

N
3
2
5
2

DESCRIPCIN
CORTADORAS
LIJADORAS
TALADROS
SOLDADORA
TOTAL

COSTO Bs
600,000.00
250,000.00
65,000.00
55,326.00
970,326.00

B
VIDA TIL
AOS
5
5
5
5

C
VALOR DE
SALV 10% Bs
60,000.00
25,000.00
6,500.00
5,532.60
97,032.60

D
DEPREC.
ANUAL Bs
108,000.00
45,000.00
11,700.00
9,958.68
174,658.68

DEPRECIACIN EQUIPOS DE OFICINA


A

N
5
4
8
1

DESCRIPCIN
PC
MESAS
SILLAS
CAMION
TOTAL

TOTAL GENERAL

COSTO Bs
36,000.00
125,000.00
85,000.00
2,000,000.00
2,246,000.00

3,216,326.00

B
VIDA TIL
AOS
2
10
10
4

VALOR DE
SALV 10% Bs
3,600.00
12,500.00
8,500.00
200,000.00
224,600.00

DEPREC.
ANUAL Bs
16,200.00
11,250.00
7,650.00
450,000.00
485,100.00

321,632.60

659,758.68

DEPREC. ACUM VALOR S/L AO DEPREC. ACUM VALOR S/L AO DEPREC. ACUM VALOR S/L AO
AO 1
1
AO 2
2
AO 3
3
108,000.00
492,000.00
216,000.00
384,000.00
324,000.00
276,000.00
45,000.00
205,000.00
90,000.00
160,000.00
135,000.00
115,000.00
11,700.00
53,300.00
23,400.00
41,600.00
35,100.00
29,900.00
9,958.68
45,367.32
19,917.36
35,408.64
29,876.04
25,449.96

DEPREC. ACUM VALOR S/L AO DEPREC. ACUM VALOR S/L AO DEPREC. ACUM VALOR S/L AO
AO 1
1
AO 2
2
AO 3
3
16,200.00
19,800.00
32,400.00
3,600.00
0.00
0.00
11,250.00
113,750.00
22,500.00
102,500.00
33,750.00
91,250.00
7,650.00
77,350.00
15,300.00
69,700.00
22,950.00
62,050.00
450,000.00
1,550,000.00
900,000.00
1,100,000.00
1,350,000.00
650,000.00

DEPREC. ACUM VALOR S/L AO


AO 4
4
432,000.00
168,000.00
180,000.00
70,000.00
46,800.00
18,200.00
39,834.72
15,491.28

DEPREC. ACUM VALOR S/L AO


AO 4
4
0.00
0.00
45,000.00
80,000.00
30,600.00
54,400.00
1,800,000.00
200,000.00

CUADRO N 8
MANO DE OBRA DIRECTA PRIMER AO

N
2
1
4
7

CARGO
Electricistas
Pintor
Obreros
TOTAL

SUELDO
MENSUAL
36,000.00
16,000.00
64,000.00
116,000.00

SUELDO
ANUAL
432,000.00
192,000.00
768,000.00
1,392,000.00

OTROS
BENEFICIOS TOTAL ANUAL
45% Bs
Bs
194,400.00
626,400.00
86,400.00
278,400.00
345,600.00
1,113,600.00
626,400.00
2,018,400.00

SUELDO
ANUAL
518,400.00
921,600.00
1,670,400.00
3,110,400.00

OTROS
BENEFICIOS TOTAL ANUAL
45% Bs
Bs
233,280.00
751,680.00
414,720.00
1,336,320.00
751,680.00
2,422,080.00
1,399,680.00
4,510,080.00

SUELDO
ANUAL
622,080.00
1,105,920.00
2,004,480.00
3,732,480.00

OTROS
BENEFICIOS TOTAL ANUAL
45% Bs
Bs
279,936.00
902,016.00
497,664.00
1,603,584.00
902,016.00
2,906,496.00
1,679,616.00
5,412,096.00

SUELDO
ANUAL
746,496.00
1,327,104.00
2,405,376.00
4,478,976.00

OTROS
BENEFICIOS TOTAL ANUAL
45% Bs
Bs
335,923.20
1,082,419.20
597,196.80
1,924,300.80
1,082,419.20
3,487,795.20
2,015,539.20
6,494,515.20

MANO DE OBRA DIRECTA SEGUNDO AO

N
2
1
4
7

CARGO
Electricistas
Pintor
Obreros
TOTAL

SUELDO
MENSUAL Bs
43,200.00
76,800.00
139,200.00
259,200.00

MANO DE OBRA DIRECTA TERCER AO

N
2
1
4
7

CARGO
Electricistas
Pintor
Obreros
TOTAL

SUELDO
MENSUAL Bs
51,840.00
92,160.00
167,040.00
311,040.00

MANO DE OBRA DIRECTA CUARTO AO

N
2
1
4
7

CARGO
Electricistas
Pintor
Obreros
TOTAL

SUELDO
MENSUAL Bs
62,208.00
110,592.00
200,448.00
373,248.00

CUADRO N 9
MANO DE OBRA INDIRECTA PRIMER AO

N
1
1
1
3

CARGO
Chofer
Obrero de Limpieza
Motorizado
TOTAL

SUELDO
MENSUAL Bs
15,000.00
15,000.00
15,000.00
45,000.00

SUELDO
ANUAL
180,000.00
180,000.00
180,000.00
540,000.00

OTROS
BENEFICIOS
45% Bs
81,000.00
81,000.00
81,000.00
243,000.00

SUELDO
ANUAL
216,000.00
216,000.00
216,000.00
648,000.00

OTROS
BENEFICIOS
45% Bs
97,200.00
97,200.00
97,200.00
291,600.00

SUELDO
ANUAL
259,200.00
259,200.00
259,200.00
777,600.00

OTROS
BENEFICIOS
45% Bs
116,640.00
116,640.00
116,640.00
349,920.00

SUELDO
ANUAL
311,040.00
311,040.00
311,040.00
933,120.00

OTROS
BENEFICIOS
45% Bs
139,968.00
139,968.00
139,968.00
419,904.00

MANO DE OBRA INDIRECTA SEGUNDO AO

N
1
1
1
3

CARGO
Chofer
Obrero de Limpieza
Motorizado
TOTAL

SUELDO
MENSUAL Bs
18,000.00
18,000.00
18,000.00
54,000.00

MANO DE OBRA INDIRECTA TERCER AO

N
1
1
1
3

CARGO
Chofer
Obrero de Limpieza
Motorizado
TOTAL

SUELDO
MENSUAL Bs
21,600.00
21,600.00
21,600.00
64,800.00

MANO DE OBRA INDIRECTA CUARTO AO

N
1
1
1
3

CARGO
Chofer
Obrero de Limpieza
Motorizado
TOTAL

SUELDO
MENSUAL Bs
25,920.00
25,920.00
25,920.00
77,760.00

TOTAL ANUAL
Bs
261,000.00
261,000.00
261,000.00
783,000.00

TOTAL ANUAL
Bs
313,200.00
313,200.00
313,200.00
939,600.00

TOTAL ANUAL
Bs
375,840.00
375,840.00
375,840.00
1,127,520.00

TOTAL ANUAL
Bs
451,008.00
451,008.00
451,008.00
1,353,024.00

CUADRO N 10
PERSONAL ADMINISTRATIVO PRIMER AO

N
1
1
1
3

CARGO
Supervisor
Administrador
Secretaria
TOTAL

SUELDO
MENSUAL Bs
20,000.00
50,000.00
18,000.00
88,000.00

SUELDO
ANUAL
240,000.00
600,000.00
216,000.00
1,056,000.00

OTROS
BENEFICIOS
45% Bs
108,000.00
270,000.00
97,200.00
475,200.00

SUELDO
ANUAL
288,000.00
720,000.00
259,200.00
1,267,200.00

OTROS
BENEFICIOS
45% Bs
129,600.00
324,000.00
116,640.00
570,240.00

SUELDO
ANUAL
345,600.00
864,000.00
311,040.00
1,520,640.00

OTROS
BENEFICIOS
45% Bs
155,520.00
388,800.00
139,968.00
684,288.00

SUELDO
ANUAL
414,720.00
1,036,800.00
373,248.00
1,824,768.00

OTROS
BENEFICIOS
45% Bs
186,624.00
466,560.00
167,961.60
821,145.60

PERSONAL ADMINISTRATIVO SEGUNDO AO

N
1
1
1
3

CARGO
Supervisor
Administrador
Secretaria
TOTAL

SUELDO
MENSUAL Bs
24,000.00
60,000.00
21,600.00
105,600.00

PERSONAL ADMINISTRATIVO TERCER AO

N
1
1
1
3

CARGO
Supervisor
Administrador
Secretaria
TOTAL

SUELDO
MENSUAL Bs
28,800.00
72,000.00
25,920.00
126,720.00

PERSONAL ADMINISTRATIVO CUARTO AO

N
1
1
1
3

CARGO
Supervisor
Administrador
Secretaria
TOTAL

SUELDO
MENSUAL Bs
34,560.00
86,400.00
31,104.00
152,064.00

TOTAL ANUAL
Bs
348,000.00
870,000.00
313,200.00
1,531,200.00

TOTAL ANUAL
Bs
417,600.00
1,044,000.00
375,840.00
1,837,440.00

TOTAL ANUAL
Bs
501,120.00
1,252,800.00
451,008.00
2,204,928.00

TOTAL ANUAL
Bs
601,344.00
1,503,360.00
541,209.60
2,645,913.60

CUADRO N 11
ESTRUCTURA DE COSTOS

CAPACIDAD UTILIZADA
CONCEPTO
1-Costo Primo
Costo Materia Prima
Costo M.O.D
Total Costo Primo
2-Gastos de Fabricacin
Costo MOI
Electricidad
Material de Empaque
Depreciacin Eq. Y He
Total Gastos Fabricacin
3-Gastos de Administracin y Ventas
Sueldos Administracin
Alquiler de Local
Comisiones Vendedores
Electricidad
Depreciacin Eq. Ofc
Gastos de Publicidad
Papeleria
Telefno
Total Gastos Administracin y Ventas
4-Gastos Financieros
Capital
Intereses
Total Gastos Financieros
Total Gastos 1+2+3+4

1
65%

2
70%

5,266,076.58
2,018,400.00
7,284,476.58

3,686,253.60
4,510,080.00
8,196,333.60

783,000.00
602,175.00
546,473.81
174,658.68
2,106,307.49

939,600.00
421,522.50
382,531.67
174,658.68
1,918,312.85

1,531,200.00
1,800,000.00
120,435.00
300,000.00
485,100.00
1,204,350.00
420,000.00
216,000.00
6,077,085.00

1,837,440.00
1,800,000.00
84,304.50
300,000.00
485,100.00
843,045.00
420,000.00
216,000.00
5,985,889.50

0.00
0.00
15,467,869.07

0.00
16,100,535.95

3
85%

4
100%

4,476,165.09
5,412,096.00
9,888,261.09

8,101,656.27
6,494,515.20
14,596,171.47

1,127,520.00
511,848.75
464,502.74
174,658.68
2,278,530.17

1,353,024.00
926,423.08
840,728.94
174,658.68
3,294,834.70

2,204,928.00
1,800,000.00
102,369.75
300,000.00
477,000.00
1,023,697.50
420,000.00
216,000.00
6,543,995.25

2,645,913.60
1,800,000.00
185,284.62
300,000.00
477,000.00
1,852,846.15
420,000.00
216,000.00
7,897,044.37

0.00
18,710,786.51

0.00
25,788,050.54

CUADRO N 12
ESTADO DE RESULTADOS

CAPACIDAD UTILIZADA
CONCEPTO
Ingresos por Ventas
Egresos
Costo Primo
Gastos de Fabricacin
Gastos de Administracin y Ventas
Gastos Financieros
Total Egresos
BENEFICIO

1
65%

2
70%

120,435,000.00

84,304,500.00

7,284,476.58
2,106,307.49
6,077,085.00
0.00
15,467,869.07
104,967,130.93

8,196,333.60
1,918,312.85
5,985,889.50
0.00
16,100,535.95
68,203,964.05

3
85%

4
100%

102,369,750.00

185,284,615.38

9,888,261.09
2,278,530.17
6,543,995.25
0.00
18,710,786.51
83,658,963.49

14,596,171.47
3,294,834.70
7,897,044.37
0.00
25,788,050.54
159,496,564.84