Ejemplo 1

Ventas
(-) Costo Ventas
Utilidad bruta
(-) Costo Distrib.
Gasto Comisiones de Vtas
Gasto reparto
Gasto Ofi. Vtas
Gasto Admin.

Total
190,000.00
-126,000.00
64,000.00
-50,000.00
46.00%
8.00%
10.00%
36.00%
100%

23,000.00
4,000.00
5,000.00
18,000.00
50,000.00

14,000.00

Terreno 1
40,000.00
-25,000.00
15,000.00
-10,526.32
-4,842.11
-842.11
-1,052.63
-3,789.47
4,473.68

Terreno 2
50,000.00
-35,000.00
15,000.00
-13,157.89
-6,052.63
-1,052.63
-1,315.79
-4,736.84
1,842.11

Terreno 3 Terreno 4
70,000.00 30,000.00
-42,000.00 -24,000.00
28,000.00 6,000.00
-18,421.05 -7,894.74
-8,473.68 -3,631.58
-1,473.68
-631.58
-1,842.11
-789.47
-6,631.58 -2,842.11
9,578.95 -1,894.74

Utilidad Operativa =
Costo Funcional

50,000.00
190,000.00

0.2631578947

Territorio 1
Territorio 2
Territorio 3
Territorio 4

40,000.00
50,000.00
70,000.00
30,000.00

0.2631578947
0.2631578947
0.2631578947
0.2631578947

Ejemplo 2
Concepto

Producto A
Unid.
Valor Vta
Ventas 25,000.00 S/. 1.00
(-) Costo Ventas
S/. 0.60

Ventas
(-) Costo Ventas
Utilidad bruta
(-) Costo Distrib.
Gasto Comisiones de Vtas
Publicidad
Gasto Transporte
Gasto Admin.

35.00%
25.00%
10.00%
30.00%
100%

3,500.00
2,500.00
1,000.00
3,000.00
10,000.00

10,526.32
13,157.89
18,421.05
7,894.74

Producto B
Unid.
Valor Vta
20,000.00
S/. 0.75
S/. 0.45

Producto C
Unid.
Valor Vta
20,000.00
S/. 0.50
S/. 0.35

Total
50,000.00
-31,000.00
19,000.00
-10,000.00

B
15,000.00
-9,000.00
6,000.00
-3,000.00
-4,605.26
-3,289.47
-1,315.79
-3,947.37
3,000.00

9,000.00

A
25,000.00
-15,000.00
10,000.00
-5,000.00
-3,684.21
-2,631.58
-1,052.63
-3,157.89
5,000.00

C
10,000.00
-7,000.00
3,000.00
-2,000.00
-6,447.37
-4,605.26
-1,842.11
-5,526.32
1,000.00

Utilidad Operativa =
Costo Funcional

10,000.00
50,000.00

0.2000000000

A
B
C

25,000.00
15,000.00
10,000.00

0.2000000000
0.2000000000
0.2000000000

Ejemplo 3
Concepto

Producto A
Unid.
Valor Vta
Ventas 75,000.00 S/. 2.95
(-) Costo Ventas
S/. 2.50
Total sin IGV
1.18
A 75,000.00
B 60,000.00
C 45,000.00

S/. 2.50
S/. 2.00
S/. 1.50

5,000.00
3,000.00
2,000.00

Producto B
Unid.
Valor Vta
60,000.00
S/. 2.36
S/. 2.00
2.50
2.00
60%
55%
40%

112,500.00
66,000.00
27,000.00

Producto C
Unid.
Valor Vta
45,000.00
S/. 1.77
S/. 1.50
1.50

Ventas
(-) Costo Ventas
Utilidad bruta
(-) Costo Distrib.
Gasto Directo Vtas
Publicidad
Gasto Admin.
Gasto Empaque
Comision Vtas
Gasto prueba producto

Total
442,500.00
-205,500.00
237,000.00
-25,000.00
12.00%
24.00%
8.00%
16.00%
10.00%
22.00%
8.00%
100%

3,000.00
6,000.00
2,000.00
4,000.00
2,500.00
5,500.00
2,000.00
25,000.00

212,000.00

A
B
C
221,250.00 141,600.00 79,650.00
-112,500.00 -66,000.00 -27,000.00
108,750.00 75,600.00 52,650.00
-12,500.00
-8,000.00
-4,500.00
-1,263.16
-1,578.95
-2,210.53
-2,526.32
-3,157.89
-4,421.05
-842.11
-1,052.63
-1,473.68
-1,684.21
-2,105.26
-2,947.37
-1,052.63
-1,315.79
-1,842.11
-2,315.79
-2,894.74
-4,052.63
-842.11
-1,052.63
-1,473.68
96,250.00
67,600.00 48,150.00

Utilidad Operativa =
Costo Funcional

25,000.00
442,500.00

0.0564971751

A
B
C

221,250.00
141,600.00
79,650.00

0.0564971751
0.0564971751
0.0564971751

12,500.00
8,000.00
4,500.00

Costo Producc.
Ejemplo 1
Productos
A1 Principal
A2 Secundario
A3 Secundario
Total

S/. 230,000.00
Produccion
Valor Vta
Unidades
Unitario
50,000.00
S/. 5.00
30,000.00
S/. 3.50
20,000.00
S/. 3.00
100,000.00

1. metodo del valor de mercado

Producto
A1 Principal
A2 Secundario
A3 Secundario
Total

Prod. Unid
50,000.00
30,000.00
20,000.00
100,000.00

Valor vta Unit

S/. 5.00
S/. 3.50
S/. 3.00

A1= S/. 250,000.00 60.2410%

S/. 415,000.00

Total Vtas
S/. 250,000.00
S/. 105,000.00
S/. 60,000.00
S/. 415,000.00

Porcentaje
Costo Producc.
60.2409639% S/. 138,554.22
25.3012048% S/. 58,192.77
14.4578313% S/. 33,253.01
100.00%
S/. 230,000.00

A1=

S/. 230,000.00

A1=

S/. 138,554.22
50,000.00

Costo Unitario
S/. 2.771084
S/. 1.939759
S/. 1.662651

60.2409639% S/. 138,554.216867

S/. 2.771084

2. Calculamos Unidades Constitutivas

Producto
A1 Principal
A2 Secundario
A3 Secundario
Total

Prod. Unid
50,000.00
30,000.00
20,000.00
100,000.00

Porcentaje
Costo Producc.
50.0000000% S/. 115,000.00
30.0000000% S/. 69,000.00
20.0000000% S/. 46,000.00
100.00%
S/. 230,000.00

Costo Producc. S/. 30,000.00

P1: S/. 20,000.00
Ejemplo 2
Productos
A1 Principal
A2 Secundario
Total

P2:

Costo Unitario
S/. 2.300000
S/. 2.300000
S/. 2.300000

S/. 5,000.00

Produccion
Valor Vta
Unidades
Unitario
20,000.00
S/. 3.00
12,000.00
S/. 1.50
32,000.00

1. metodo del valor de mercado

Producto
A1 Principal
A2 Secundario
Total
A1=

Prod. Unid
20,000.00
12,000.00
32,000.00

Valor vta Unit

S/. 3.00
S/. 1.50

S/. 60,000.00 76.9231%

S/. 78,000.00

Total Vtas
S/. 60,000.00
S/. 18,000.00
S/. 78,000.00

Porcentaje
Costo Producc.
76.9230769% S/. 23,076.92
23.0769231%
S/. 6,923.08
100.00%
S/. 30,000.00

A1=

S/. 30,000.00

A1=

S/. 23,076.92
20,000.00

2. Calculamos Unidades Constitutivas

Producto
A1 Principal

Prod. Unid
20,000.00

Porcentaje
Costo Producc.
62.5000000% S/. 18,750.00

Costo Unitario
S/. 0.937500

Costo Unitario
S/. 1.153846
S/. 0.576923

76.9230769% S/. 23,076.923077

S/. 1.153846

A2 Secundario
Total

12,000.00
32,000.00

37.5000000%
100.00%

S/. 11,250.00
S/. 30,000.00

S/. 0.937500

3. Calculamos los Costos Finales

Para P1:
Costo de Produccion Conjunta:
Costo de Produccion Adicional:
Total de Costo de Produccion:

S/. 23,076.92
S/. 20,000.00
S/. 43,076.92

Costo Unitario= Costo Producc.

N Unid Produci

S/. 43,076.92
20,000.00

S/. 2.153846

Para P2:
Costo de Produccion Conjunta:
Costo de Produccion Adicional:
Total de Costo de Produccion:

S/. 6,923.08
S/. 5,000.00
S/. 11,923.08

Costo Unitario= Costo Producc.

N Unid Produci

S/. 11,923.08
12,000.00

S/. 0.993590

Costo Producc.
Ejemplo 3
Productos
A
B
C
Total

S/. 2,500,000.00
Produccion
Valor Vta
Unidades
Unitario
22,500.00
S/. 80.00
10,000.00
S/. 60.00
17,500.00
S/. 40.00
50,000.00

1. metodo del valor de mercado

Producto
A
B
C
Total

Prod. Unid
22,500.00
10,000.00
17,500.00
50,000.00
A1=

Valor vta Unit

S/. 80.00
S/. 60.00
S/. 40.00

S/. 1,800,000.00 58.0645%

S/. 3,100,000.00

Total Vtas
S/. 1,800,000.00
S/. 600,000.00
S/. 700,000.00
S/. 3,100,000.00

Porcentaje
Costo Producc.
58.0645161% S/. 1,451,612.90
19.3548387% S/. 483,870.97
22.5806452% S/. 564,516.13
100.00%
S/. 2,500,000.00

A1= S/. 2,500,000.00

A1= S/. 1,451,612.90
22,500.00

58.0645161%
S/. 64.516129

2. Calculamos Unidades Constitutivas

Producto
A
B
C
Total

Prod. Unid
22,500.00
10,000.00
17,500.00
50,000.00

Porcentaje
Costo Producc.
45.0000000% S/. 1,125,000.00
20.0000000% S/. 500,000.00
35.0000000% S/. 875,000.00
100.00%
S/. 2,500,000.00

Asientos Contables
1
S/. 2,500,000.00

92

Costo Unitario
S/. 50.000000
S/. 50.000000
S/. 50.000000

Utilidad

921
921.1
921.2
921.3

S/. 1,451,612.90
S/. 483,870.97
S/. 564,516.13

100%
70%
30%

79

S/. 2,500,000.00
2

21

S/. 2,500,000.00
211
211.1
211.2
211.3

S/. 1,451,612.90
S/. 483,870.97
S/. 564,516.13

711

S/. 2,500,000.00
3

121
702
4011

S/. 5,262,419.35
S/. 4,459,677.42
S/. 802,741.94
4

101
121

S/. 5,262,419.35
S/. 5,262,419.35
5

692

S/. 2,500,000.00

S/. 2,903,225.81
S/. 822,580.65
S/. 733,870.97
S/. 4,459,677.42

211

S/. 2,500,000.00

Costo Unitario
S/. 64.516129
S/. 48.387097
S/. 32.258065

S/. 1,451,612.903226

Costo Producc.=
S/. 750,000.00
Cost. Conversion=
S/. 350,000.00
Total S/. 1,100,000.00
Ejemplo 4
Productos
X
Y
Z
Total

Produccion
Valor Vta Unitario
Unidades
10,000.00
S/. 55.00
15,000.00
S/. 40.00
25,000.00
S/. 30.00
50,000.00

1. metodo del valor de mercado

Producto
X
Y
Z
Total

Prod. Unid
10,000.00
15,000.00
25,000.00
50,000.00
A1=

Valor vta Unit

S/. 55.00
S/. 40.00
S/. 30.00

S/. 550,000.00 28.9474%

S/. 1,900,000.00

Total Vtas
S/. 550,000.00
S/. 600,000.00
S/. 750,000.00
S/. 1,900,000.00

Porcentaje
Costo Producc.
28.9473684% S/. 318,421.05
31.5789474% S/. 347,368.42
39.4736842% S/. 434,210.53
100.00%
S/. 1,100,000.00

A1= S/. 1,100,000.00

A1=

S/. 318,421.05
10,000.00

28.9473684%
S/. 31.842105

2. Calculamos Unidades Constitutivas

Producto
X
Y
Z
Total

Prod. Unid
10,000.00
15,000.00
25,000.00
50,000.00

Porcentaje
Costo Producc.
20.0000000% S/. 220,000.00
30.0000000% S/. 330,000.00
50.0000000% S/. 550,000.00
100.00%
S/. 1,100,000.00

Asientos Contables
1
S/. 1,100,000.00

92

Costo Unitario
S/. 22.000000
S/. 22.000000
S/. 22.000000

Utilidad

921
921.1
921.2
921.3

S/. 318,421.05
S/. 347,368.42
S/. 434,210.53

100%
100%
60%

79

S/. 1,100,000.00
2

21

S/. 1,100,000.00
211
211.1
211.2
211.3

S/. 318,421.05
S/. 347,368.42
S/. 434,210.53

711

S/. 1,100,000.00
3

121
702
4011

S/. 2,391,052.63
S/. 2,026,315.79
S/. 364,736.84
4

101
121

S/. 2,391,052.63
S/. 2,391,052.63

S/. 636,842.11
S/. 694,736.84
S/. 694,736.84
S/. 2,026,315.79

5
692
211

S/. 1,100,000.00
S/. 1,100,000.00

Costo Unitario
S/. 31.842105
S/. 23.157895
S/. 17.368421

S/. 318,421.052632

C.P.
CALIDAD
A
B
C
D
E
F
TOTAL

CALIDAD
A
B
C
D
E
F
TOTAL
CALIDAD
A
B
C
D
E
F
TOTAL

480,000.00
PRODUCCION
(PIES)
7,200,000.00
6,000,000.00
4,800,000.00
3,600,000.00
1,800,000.00
600,000.00
24,000,000.00

PRODUCCION
(PIES)
7,200,000.00
6,000,000.00
4,800,000.00
3,600,000.00
1,800,000.00
600,000.00
24,000,000.00
PRODUCCION
(PIES)
7,200,000.00
6,000,000.00
4,800,000.00
3,600,000.00
1,800,000.00
600,000.00
24,000,000.00

I.F
600,000.00
500,000.00
400,000.00
600,000.00
600,000.00
300,000.00
3,000,000.00

VALOR VENTA
(PIES)
0.035
0.030
0.025
0.020
0.015
0.010

CONSTRUCCION

I.F

100,000.00

600,000.00
500,000.00
400,000.00
600,000.00
600,000.00
300,000.00
3,000,000.00

UNIDADES
VENDIDAS
6,600,000.00
5,500,000.00
4,400,000.00
2,900,000.00
1,200,000.00
300,000.00
20,900,000.00

TOTAL VENTA

252,000.00
180,000.00
120,000.00
72,000.00
27,000.00
6,000.00
657,000.00

38.3561643836
27.3972602740
18.2648401826
10.9589041096
4.1095890411
0.9132420091
100.00

100,000.00
VALOR VENTA
(PIES)
0.035
0.030
0.025
0.020
0.015
0.010

CALIDAD
A
B
C
D
E
F
TOTAL

UNIDADES
VENDIDAS
6,600,000.00
5,500,000.00
4,400,000.00
2,900,000.00
1,200,000.00
300,000.00
20,900,000.00

COSTO
PRODUCCION
184,109.58904110
131,506.84931507
87,671.23287671
52,602.73972603
19,726.02739726
4,383.56164384
480,000.00

ESTADO DE RESULTADO
VALOR VENTA
TOTAL VENTA
(PIES)
0.035
231,000.00
0.030
165,000.00
0.025
110,000.00
0.020
58,000.00
0.015
18,000.00
0.010
3,000.00
585,000.00

C.U.PROD.
0.02557078
0.02191781
0.01826484
0.01461187
0.01095890
0.00730594

CONSTRUCCION

1,461.18721461

1,461.18721461

ESULTADO
COSTO VENTA

UTILIDAD BRUTA

168,767.12328767
120,547.94520548
80,365.29680365
42,374.42922374
13,150.68493151
2,191.78082192
427,397.2602739730

62,232.8767123288
44,452.0547945206
29,634.7031963470
15,625.5707762557
4,849.3150684932
808.2191780822
157,602.73972602700

I.F

COSTO VENTA

15,342.46575342 168,767.12328767
10,958.90410959 120,547.94520548
7,305.93607306 80,365.29680365
8,767.12328767 42,374.42922374
6,575.34246575 13,150.68493151
2,191.78082192
2,191.78082192
51,141.55251142
427,397.26027397