COSTEO

.-METODO TRADICIONAL

CIF.U ABC
#REF!

.-METODO ABC

IND 1 NIVEL= CIF

COSTO
ACTIVIDADES/INDC 1 NIVEL ACTIVIDADES

facturacion 9,850,000.00
ACTIVIDADES

cobro 2,630,000.00
traslado productos 10,195,000.00
admin 13,239,500.00
cargue 3,200,000.00
alistamiento productos 14,192,000.00

TOTAL
CuT CIF ABC
#REF!

OBJETOS DE COSTO

TOTAL INDUC ACT C/U ACTIVIDADES producto a

Indutores recursos N2
275 35,818.18 140
30 87,666.67 14
360 28,319.44 210
745,600,000 0.02 435,000,000
280 11,428.57 120
280 50,685.71 120
COSTOS OPERACIN
TOTAL COSTO
INGRESO
RESULTADO
MARGEN UTILIDAD
producto a producto b

Indutores recursos N2
$ 5,014,545.45 135 $ 4,835,454.55
$ 1,227,333.33 16 $ 1,402,666.67
$ 5,947,083.33 150 $ 4,247,916.67
$ 7,724,225.46 310,600,000 $ 5,515,274.54
$ 1,371,428.57 160 $ 1,828,571.43
$ 6,082,285.71 160 $ 8,109,714.29
$ 390,000,000.00 $ 240,000,000.00
$ 417,366,901.86
435,000,000 310,600,000
17,633,098 #VALUE!
4.05% #VALUE!
 .-METODO ABC

S
O
RS
U
EC
/R

PESONAL HONORARIOS
ES
AD
D
VI

Indutores Indutores
TI

Recursos N1 Recursos N1
AC
ACTIVIDADE

PLANEACION EXTRATEGICA - 827

VENTAS DIRECTAS 9,000 90,457,464

ATENCION A PACIENTES 36,000 361,829,856 673

S

TOTAL 45,000 452,287,320 1,500

 EJERCICIO SECTOR SALUD

RECURSOS

HONORARIOS ARRENDAMIENTOS SERVICIOS PUBLICOS

Indutores Indutores
Recursos N1 Recursos N1

66,358,273 100 869,526 4

- 400 3,478,104.00 47

54,001,351 4,500 39,128,670.00 194

120,359,624 5,000 43,476,300 245
SERVICIOS PUBLICOS INSUMOS OPTICOS TOTAL DEL CIF

Indutores
Recursos N1

1,811,474 0 69,039,273

21,284,825 - 115,220,393

87,856,513 567,990,000 1,110,806,390

110,952,813 - 567,990,000 1,295,066,057
INGRESO
UTILIDAD
UTILIDAD
 OBJETOS DE COSTO

INDUCTOR ACTIVIDADES CIRUGIA CONSULTA

Indutores Indutores
TOTAL IND ACT recursos N2 recursos N2

827 496 41,406,867.60 331

69,132,236.01

36.673 20.170 610,938,971.33 16.503

COSTO OBJETOS DE COSTO= 721,478,075
2,000,000,000.00 60% 1,200,000,000 40%
VALORES 478,521,925
% 39.88%
O

CONSULTA TOTAL

27,632,405.60

46,088,157.34

499,867,419.13
573,587,982 ###
800,000,000 2,000,000,000
226,412,018 704,933,943
28.30% 35.25%
 TELECOMUNICACIONES

.-METODO ABC

S
O
RECURSOS
RS
U
EC
/R

PESONAL MISELANEOS
ES
AD
D
VI

Indutores Indutores
TI

Recursos N1 Recursos N1
AC

DEFINICION DE TARIFAS 500 6,106,870 500 1,197,605

INVESTIGAR Y DESARROLLAR
NUEVOS PRODUCTOS - 3,000 7,185,629

INSTALACIONES 18,000.00 219,847,328 18,000 43,113,772

DESARROLLAR PROYECTOS
DE AMPLIACION DE RED
EXTERNA 13,000.00 158,778,626 28,000 67,065,868
INSTALAR TELEFONOS
PUBLICOS 5,000.00 61,068,702 5,000 11,976,048
ACTIVIDADES

REALIZAR REPRESENTACION
LEGAL DE LA EMPRESA 1,000.00 12,213,740 1,000 2,395,210

PROCESO DE INFORMATICA 28,000.00 341,984,733 28,000 67,065,868

TOTAL 65,500 800,000,000 83,500 200,000,000
RECURSOS

INTERCONEXION HONORARIOS TOTAL DEL CIF

Indutores Indutores
Recursos N1 Recursos N1

- - 7,304,475

- 3,000.00 50,000,000 57,185,629

18,000.00 642,857,142.86 - 905,818,244

5,000.00 178,571,428.57 15,000.00 250,000,000 654,415,923

5,000.00 178,571,428.57 - 251,616,179

- - 14,608,950

- - - 409,050,601
28,000 1,000,000,000 18,000 300,000,000 2,300,000,000
 OBJETOS DE

INDUCTOR
ACTIVIDADES TELEFONIA LOCAL TELEFONIA RURAL

TOTAL IND ACT Indutores recursos N2 Indutores recursos N2

3,800,000,000.0 1,200,000,000.0 2,306,676.3 800,000,000.0

35.0 10.0 16,338,751.1 5.0

16,500.0 6,000.0 329,388,452.2 5,000.0

910.0 250.0 179,784,594.2 150.0

5,500.0 0.0 0.0 0.0

3,800,000,000.0 1,200,000,000.0 4,613,352.6 800,000,000.0

61,500.0 7,500.0 49,884,219.6 3,000.0

COSTO OBJETOS DE COSTO= 582,316,046.1
INGRESO 1,200,000,000.0
UTILIDAD VALORES 617,683,953.9
UTILIDAD % 51.47%
 OBJETOS DE COSTO

SERVICIOS TELEMATICOS Y DE VALOR

ELEFONIA RURAL TELEFONOS PUBLICOS AGREGADOS

Indutores recursos N2 Indutores recursos N2

1,537,784.2 300,000,000.0 576,669.1 1,500,000,000.0 2,883,345.4

8,169,375.5 0.0 0.0 20.0 32,677,502.1

274,490,376.8 5,500.0 301,939,414.5 0.0 0.0

107,870,756.5 10.0 7,191,383.8 500.0 359,569,188.3

0.0 5,500.0 251,616,178.8 0.0 0.0

3,075,568.4 300,000,000.0 1,153,338.2 1,500,000,000.0 5,766,690.8

19,953,687.9 1,000.0 6,651,229.3 50,000.0 332,561,464.3

415,097,549.4 569,128,213.6 733,458,191.0
800,000,000.0 300,000,000.0 1,500,000,000.0
384,902,450.6 -269,128,213.6 766,541,809.0
48.11% -89.71% 51.10%
TOTAL

2,300,000,000.0
2,700,000,000.0
400,000,000.0
14.81%