HOJA KARDEX, MATERIAL "A" (QUINUA) MATERIAL: kg DE MATERIAL "A"

UEPS

CANTIDAD VALOR
N FECHA DETALLE PU ENTRADA SALIDA SALDO ENTRADA SALIDA SALDO
1 9/1/2015 II DE MAT. 35.00 50 1,750.00
2 9/2/2015 Compra 34.80 100 150 3,480.00 5,230.00
3 9/5/2015 Entrega 150 5,230.00
OP 745 34.80 18 133 609.00 4,621.00
OP 746 34.80 35 98 1,218.00 3,403.00
OP 747 34.80 48 50 1,653.00 1,750.00
OP 747 35.00 23 28 787.50 962.50
OP 748 35.00 18 10 612.50 350.00
4 9/12/2015 Compra 31.32 1,000 1,010 31,320.00 31,670.00
5 9/13/2015 Entrega 1,010 31,670.00
OP 745 31.32 240 770 7,516.80 24,153.20
OP 746 31.32 150 620 4,698.00 19,455.20
OP 747 31.32 360 260 11,275.20 8,180.00
OP 748 31.32 240 20 7,516.80 663.20
0.00 0 0 0.00 0.00 0.00
6 9/17/2015 Importacin 18.00 20,000 20,020 360,000.00 360,663.20
7 9/20/2015 Entrega 20,020 360,663.20
OP 745 18.00 1,225 18,795 22,050.00 338,613.20
OP 746 18.00 1,450 17,345 26,100.00 312,513.20
OP 747 18.00 1,675 15,670 30,150.00 282,363.20
OP 748 18.00 1,450 14,220 26,100.00 256,263.20
0.00 0 0 0.00 0.00
8 9/23/2015 Devolucion Alm 31.32 40 14,260 1,252.80 1,252.80
9 9/26/2015 Devolucion Pro 31.32 12 14,248 375.84 876.96
10 9/28/2015 Devolucin Pro 31.32 12.00 14,236 375.84 501.12

HOJA DE COSTO DE IMPORTACIN DEL MATERIAL

Tipo de C. 6.97
PU FOB VALOR FOB COSTOS ADICIONALES COSTO COSTO
MATERIAL CANTIDAD $US BS.- $US BS.- FYS DA TOTAL CA TOTAL UNITARIO
A 20,000 2.00 13.94 40,000.00 278,800.00 36,113.05 45,086.96 81,200.00 360,000.00 18.0000001
B 20,000 1.00 6.97 20,000.00 139,400.00 18,056.52 22,543.48 40,600.00 180,000.00 9.0000001
0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0000000
418,200.00 54,169.57 67,630.44 121,800.00 540,000.00
FYS o-f 4,687.17 32,669.57 54,169.57 67,630.44 121,800.00 540,000.00
FYS f-a 21,500.00
FYS total 54,169.57
CIF fro= 418,200.00 32,669.57 450,869.57
DA= 0.15 67,630.44

CONCENTRACIN DE ENTRADAS MATERIAL "A"

N FECHA DETALLE PU CANTIDAD kg VALOR Bs
2 9/2/2015 Compra 34.80 100 3,480.00
4 9/12/2015 Compra 31.32 1,000 31,320.00
6 9/17/2015 Importacin 18.00 20,000 360,000.00
9 9/23/2015 Dev-Alm 31.32 40 1,252.80
TOTAL 21,140 396,052.80

CONCENTRACIN DE SALIDAS MATERIAL: kg MATERIAL "A"

OP 745 OP 746 OP 747 OP 748 TOTALES
N FECHA DETALLE PU Q V Q V Q V Q V Q V
3 9/5/2015 Entrega 34.80 18 609.00 35 1,218.00 48 1,653.00 0.00 100 3,480.00
35.00 0.00 0.00 23 787.50 18 612.50 40 1,400.00
5 9/13/2015 Entrega 31.32 240 7,516.80 150 4,698.00 360 11,275.20 240 7,516.80 990 31,006.80
7 9/20/2015 Entrega 18.00 1,225 22,050.00 1,450 26,100.00 1,675 30,150.00 1,450 26,100.00 5,800 104,400.00
SUB-TOTAL 1,483 30,175.80 1,635 32,016.00 2,105 43,865.70 1,708 34,229.30 6,930 140,286.80
8 9/26/2015 Dev- Prove 31.32 12 375.84 12 375.84
9/28/2015 Dev- Prove 31.32 12 375.84 12 375.84
TOTALES 1,483 30,175.80 1,635 32,016.00 2,105 43,865.70 1,684 33,477.62 6,906 139,535.12

HOJA KARDEX, MATERIAL "B" (SSAMO) MATERIAL: kg DE MATERIAL "B"

UEPS

CANTIDAD VALOR
N FECHA DETALLE PU ENTRADA SALIDA SALDO ENTRADA SALIDA SALDO
1 9/1/2015 II DE MAT. 9.00 80 720.00
2 9/2/2015 Compra 13.05 760 840 9,918.00 10,638.00
3 9/5/2015 Entrega 840 10,638.00
OP 745 13.05 105 735 1,370.25 9,267.75
OP 746 13.05 210 525 2,740.50 6,527.25
OP 747 13.05 420 105 5,481.00 1,046.25
OP 748 13.05 25 80 326.25 720.00
OP 748 9.00 80 0 720.00 0.00
4 9/12/2015 Compra 10.44 7,000 7,000 73,080.00 73,080.00
5 9/13/2015 Entrega 7,000 73,080.00
OP 745 10.44 1,440 5,560 15,033.60 58,046.40
OP 746 10.44 900 4,660 9,396.00 48,650.40
OP 747 10.44 2,160 2,500 22,550.40 26,100.00
OP 748 10.44 1,440 1,060 15,033.60 11,066.40
0.00 0 0 0.00 0.00
6 9/17/2015 Importacin 9.00 20,000 21,060 180,000.00 191,066.40
7 9/20/2015 Entrega 21,060 191,066.40
OP 745 9.00 2,350 18,710 21,150.00 169,916.40
OP 746 9.00 3,700 15,010 33,300.00 136,616.40
OP 747 9.00 4,050 10,960 36,450.00 100,166.40
OP 748 9.00 2,700 8,260 24,300.00 75,866.40
0.00 0 0 0.00 0.00
8 9/23/2015 Devolucin Alm 10.44 200 8,460 2,088.00 77,954.40
9 9/26/2015 Devolucin Alm 10.44 60 8,520 626.40 78,580.80
10 9/28/2015 Devolucin Pro 10.44 60.00 8,460 626.40 77,954.40
 CONCENTRACIN DE ENTRADAS MATERIAL "B"
N FECHA DETALLE PU CANTIDAD kg VALOR Bs
2 9/2/2015 Compra 13.05 760 9,918.00
4 9/12/2015 Compra 10.44 7,000 73,080.00
6 9/17/2015 Importacin 9.00 20,000 180,000.00
9 9/23/2015 Devolucin Alm 10.44 200 2,088.00
10 9/26/2015 Devolucin Alm 10.44 60 626.40
TOTAL 27,560 260,910.00

CONCENTRACIN DE SALIDAS MATERIAL: kg MATERIAL "B"

OP 745 OP 746 OP 747 OP 748 TOTALES
N FECHA DETALLE PU Q V Q V Q V Q V Q V
3 9/5/2015 Entrega 13.05 105 1,370.25 210 2,740.50 420 5,481.00 25 326.25 760 9,918.00
5 9/13/2015 Entrega 10.44 1,440 15,033.60 900 9,396.00 2,160 22,550.40 1,440 15,033.60 5,940 62,013.60
7 9/20/2015 Entrega 9.00 2,350 21,150.00 3,700 33,300.00 4,050 36,450.00 2,700 24,300.00 12,800 115,200.00
SUB-TOTAL 3,895 37,553.85 4,810 45,436.50 6,630 64,481.40 4,165 0.00 19,500 187,131.60
8 9/28/2015 Devolucin Pro 10.44 0 0.00 0 0.00 0 0.00 -60 -626.40 -60 -626.40
TOTALES 3,895 37,553.85 4,810 45,436.50 6,630 64,481.40 4,225 626.40 19,560 187,758.00

HOJA KARDEX, MATERIAL "C" (MAN) MATERIAL: Kg DE MATERIAL "C"

UEPS

CANTIDAD VALOR
N FECHA DETALLE PU ENTRADA SALIDA SALDO ENTRADA SALIDA SALDO
1 9/1/2015 II DE MAT. 6.00 30 180.00
2 9/2/2015 Compra 6.96 400 430 2,784.00 2,964.00
3 9/5/2015 Entrega 430 2,964.00
OP 745 6.96 53 378 365.40 2,598.60
OP 746 6.96 105 273 730.80 1,867.80
OP 747 6.96 210 63 1,461.60 406.20
OP 748 6.96 33 30 226.20 180.00
OP 748 6.00 20 10 120.00 60.00
4 9/12/2015 Compra 5.22 9,000 9,010 46,980.00 47,040.00
5 9/13/2015 Entrega 9,010 47,040.00
OP 745 5.22 720 8,290 3,758.40 43,281.60
OP 746 5.22 360 7,930 1,879.20 41,402.40
OP 747 5.22 1,080 6,850 5,637.60 35,764.80
OP 748 5.22 720 6,130 3,758.40 32,006.40
0.00 0 0 0.00 0.00
6 9/20/2015 Entrega 6,130 32,006.40
OP 745 5.22 1,675 4,455 8,743.50 23,262.90
OP 746 5.22 1,350 3,105 7,047.00 16,215.90
OP 747 5.22 1,625 1,480 8,482.50 7,733.40
OP 748 5.22 1,350 130 7,047.00 686.40
7 9/26/2015 Devolucion Alm 5.22 30 160 156.60 843.00
8 9/28/2015 Devolucion Pro 5.22 30 130 156.60 686.40
 CONCENTRACIN DE ENTRADAS MATERIAL "C"
N FECHA DETALLE PU CANTIDAD kg VALOR Bs
2 9/2/2015 Compra 6.96 400 2,784.00
4 9/12/2015 Compra 5.22 9,000 46,980.00
9 9/26/2015 Devolucion Alm 5.22 30 156.60

TOTAL 9,430 49,920.60

CONCENTRACIN DE SALIDAS MATERIAL: kg MATERIAL "C"

OP 745 OP 746 OP 747 OP 748 TOTALES
N FECHA DETALLE PU Q V Q V Q V Q V Q V
3 9/5/2015 Entrega 6.96 53 365.40 105 730.80 210 1,461.60 33 226.20 400 2,784.00
6.00 0 0.00 0 0.00 0 0.00 20 120.00 20 120.00
5 9/13/2015 Entrega 5.22 720 3,758.40 360 1,879.20 1,080 5,637.60 720 3,758.40 2,880 15,033.60
6 9/20/2015 Entrega 5.22 1,675 8,743.50 1,350 7,047.00 1,625 8,482.50 1,350 7,047.00 6,000 31,320.00
SUB-TOTAL 2,448 12,867.30 1,815 9,657.00 2,915 15,581.70 2,123 11,151.60 9,300 49,257.60
8 9/28/2015 Devolucion Pro 5.22 0 0.00 0 0.00 0 0.00 -30 -156.60 -30 -156.60
TOTALES 2,448 12,867.30 1,815 9,657.00 2,915 15,581.70 2,153 11,308.20 9,330 49,414.20
9,330 49,414.20

a) CMC = 337,047.47 Bs OP 745 OP 746 OP 747 OP 748 TOTALES

Q kg V Q kg V Q kg V Q kg V Q kg V
Material "A" 1,483 30,175.80 1,635 32,016.00 2,105 43,865.70 1,684 33,477.62 6,906 139,535.12
Material "B" 3,895 37,553.85 4,810 45,436.50 6,630 64,481.40 4,225 626.40 19,560 148,098.15
Material "C" 2,448 12,867.30 1,815 9,657.00 2,915 15,581.70 2,153 11,308.20 9,330 49,414.20
TOT. CMC: 80,596.95 87,109.50 123,928.80 45,412.22 337,047.47

Formato del CONTROL PERIODICO

IIMD 2,650.00
Compras del Periodo 706,883.40
MD Disponible 709,533.40
IFMD 80,676.60
MD Consumido o CMC 628,856.80

b) Clculo del MDu OP 345 OP 346 OP 347 OP 348 TOTALES

30,000 AT "W" 20,000 AT "X" 40,000 AT "Y" 10,000 AT "Z" 100,000 u. de AT
Mezcal ptima 3 2 4 1 10
MDu 2.69 Bs/u 4.36 Bs/u 3.10 Bs/u 4.54 Bs/u

c) Clculo de cantidad de MD utilizado por cada AT fabricado "W" "X" "Y" "Z"
Bolsas de "A" 0.0009883333 Bolsas/W 0.001635 Bolsas/X 0.0011 Bolsas/Y 0.0034 Bolsas/Z 138.12 bolsas de "A"
0.0494166667 kg/W 0.0818 kg/X 0.0526 kg/Y 0.1684 kg/Z 6,906 kg de "A"
Bolsas de "B" 0.0026 Bolsas/W 0.0048 Bolsas/X 0.0033 Bolsas/Y 0.0085 Bolsas/Z 391 bolsas de "B"
 0.1298 kg/W 0.2405 kg/X 0.1658 kg/Y 0.4225 kg/Z 19,560 kg de "B"
ML de C 0.0816 ML/W 0.0908 ML/X 0.0729 ML/Y 0.2153 ML/Z 9,330 ML de "C"

d) Devoluciones de la OP 347 Material "A" Material "B" Material "C"

Q en kg V en Bs Q en kg V en Bs Q en ML V en Bs
Devuelto a Almacen 0 0.00 0 0.00 0 0.00
Devuelto al proveedor 0 0.00 0 0.00 0 0.00
Queda en Almacen 0 0.00 0 0.00 0 0.00
AT que se fabricaran 0 u de Y 0 u de Y 0 u de Y
Se fabricaran solamente 301 u de Y quedando en desperdicioel restante MD

Total Costo del MD Defectuoso que queda en el Almacen = 0.00 Bs

e) Modelo de Gestin de Inventarios: Material "A"

D= 138
Ct min = 76.91 Q* = 219.87 69.06 Bolsas
Q* =SQR(2xDxS/H) = 219.87 T = 15 das Tiempo estimado entre pedidos
S= 35 N = 0.63 2 pedidos
H= 0.2
N Q Cp = (D/Q)xS Cm=(Q/2)xH Ct=Cp + Cm
1 138.12 35 13.81 48.81
2 69.06 70 6.91 76.91
3 46.04 105 4.60 109.60
4 34.53 140 3.45 143.45
Q PUME = 12,301
2.- PV u = 25.11
a) OP 348 Q CF CV CT CF u CV u CT u I = Q*Pvu Utilidades = I - CT % Beneficios 25% Benef Pvu*
AT "Z" 1,000 40,871.00 20,000.00 60,871.00 40.87 20 60.87 25,108.87 -35,762.12 -58.75 15.22 76.09
2,000 40,871.00 40,000.00 80,871.00 20.44 20 40.44 50,217.75 -30,653.25 -37.90 10.11 50.54
3,000 40,871.00 60,000.00 100,871.00 13.62 20 33.62 75,326.62 -25,544.37 -25.32 8.41 42.03
4,000 40,871.00 80,000.00 120,871.00 10.22 20 30.22 100,435.50 -20,435.50 -16.91 7.55 37.77
5,000 40,871.00 100,000.00 140,871.00 8.17 20 28.17 125,544.37 -15,326.62 -10.88 7.04 35.22
6,000 40,871.00 120,000.00 160,871.00 6.81 20 26.81 150,653.25 -10,217.75 -6.35 6.70 33.51
7,000 40,871.00 140,000.00 180,871.00 5.84 20 25.84 175,762.12 -5,108.87 -2.82 6.46 32.30
8,000 40,871.00 160,000.00 200,871.00 5.11 20 25.11 200,871.00 0.00 0.00 6.28 31.39 P eq.
9,000 40,871.00 180,000.00 220,871.00 4.54 20 24.54 225,979.87 5,108.87 2.31 6.14 30.68
10,000 40,871.00 200,000.00 240,871.00 4.09 20 24.09 251,088.75 10,217.75 4.24 6.02 30.11 Produccin de Junio
11,000 40,871.00 220,000.00 260,871.00 3.72 20 23.72 276,197.62 15,326.62 5.88 5.93 29.64
12,000 40,871.00 240,000.00 280,871.00 3.41 20 23.41 301,306.50 20,435.50 7.28 5.85 29.26
12,301 40,871.00 246,020.00 286,891.00 3.32 20 23.32 308,864.27 21,973.27 7.66 5.83 29.15 PUME
13,000 40,871.00 260,000.00 300,871.00 3.14 20 23.14 326,415.37 25,544.37 8.49 5.79 28.93
14,000 40,871.00 280,000.00 320,871.00 2.92 20 22.92 351,524.25 30,653.25 9.55 5.73 28.65
15,000 40,871.00 300,000.00 340,871.00 2.72 20 22.72 376,633.12 35,762.12 10.49 5.68 28.41
16,000 40,871.00 320,000.00 360,871.00 2.55 20 22.55 401,742.00 40,871.00 11.33 5.64 28.19
17,000 40,871.00 340,000.00 380,871.00 2.40 20 22.40 426,850.87 45,979.87 12.07 5.60 28.01
18,000 40,871.00 360,000.00 400,871.00 2.27 20 22.27 451,959.75 51,088.75 12.74 5.57 27.84
19,000 40,871.00 380,000.00 420,871.00 2.15 20 22.15 477,068.62 56,197.62 13.35 5.54 27.69
20,000 40,871.00 400,000.00 440,871.00 2.04 20 22.04 502,177.50 61,306.50 13.91 5.51 27.55
21,000 40,871.00 420,000.00 460,871.00 1.95 20 21.95 527,286.37 66,415.37 14.41 5.49 27.43
22,000 40,871.00 440,000.00 480,871.00 1.86 20 21.86 552,395.24 71,524.25 14.87 5.46 27.32
23,000 40,871.00 460,000.00 500,871.00 1.78 20 21.78 577,504.12 76,633.12 15.30 5.44 27.22
24,000 40,871.00 480,000.00 520,871.00 1.70 20 21.70 602,612.99 81,742.00 15.69 5.43 27.13
25,000 40,871.00 500,000.00 540,871.00 1.63 20 21.63 627,721.87 86,850.87 16.06 5.41 27.04
26,000 40,871.00 520,000.00 560,871.00 1.57 20 21.57 652,830.74 91,959.75 16.40 5.39 26.96
27,000 40,871.00 540,000.00 580,871.00 1.51 20 21.51 677,939.62 97,068.62 16.71 5.38 26.89
28,000 40,871.00 560,000.00 600,871.00 1.46 20 21.46 703,048.49 102,177.50 17.00 5.36 26.82
29,000 40,871.00 580,000.00 620,871.00 1.41 20 21.41 728,157.37 107,286.37 17.28 5.35 26.76
30,000 40,871.00 600,000.00 640,871.00 1.36 20 21.36 753,266.24 112,395.24 17.54 5.34 26.70
b) Utilidad Total con las ventas del mes de Junio c) Produciendo a Capacidad Mxima, es decir = 30,000 u de AT "Z"
Qp = Qv = 10,000 unidades de AT "Z" Manteniendo el 25% de beneficios = 5.34 Bs
Utilidades = 10,217.75 Es posible reducir el PVu hasta = 26.70 Bs/u
% Beneficios= 4.24 %

d) Q CF CV CT CF u CV u CT u I = Q*Pvu Utilidades = I - CT % Beneficios 25% Benef Pvu*

30,000 40,871.00 600,000.00 640,871.00 1.36 20 21.36 753,266.24 112,395.24 17.54 5.34 26.70
32,000 40,871.00 640,000.00 680,871.00 1.28 20 21.28 803,483.99 122,612.99 18.01 5.32 26.60
34,000 40,871.00 680,000.00 720,871.00 1.20 20 21.20 853,701.74 132,830.74 18.43 5.30 26.50
36,000 40,871.00 720,000.00 760,871.00 1.14 20 21.14 903,919.49 143,048.49 18.80 5.28 26.42
38,000 40,871.00 760,000.00 800,871.00 1.08 20 21.08 954,137.24 153,266.24 19.14 5.27 26.34
40,000 40,871.00 800,000.00 840,871.00 1.02 20 21.02 1,004,354.99 163,483.99 19.44 5.26 26.28 Produccin de JULIO
42,000 40,871.00 840,000.00 880,871.00 0.97 20 20.97 1,054,572.74 173,701.74 19.72 5.24 26.22
44,000 40,871.00 880,000.00 920,871.00 0.93 20 20.93 1,104,790.49 183,919.49 19.97 5.23 26.16
46,000 40,871.00 920,000.00 960,871.00 0.89 20 20.89 1,155,008.24 194,137.24 20.20 5.22 26.11
48,000 40,871.00 960,000.00 1,000,871.00 0.85 20 20.85 1,205,225.99 204,354.99 20.42 5.21 26.06
50,000 40,871.00 1,000,000.00 1,040,871.00 0.82 20 20.82 1,255,443.74 214,572.74 20.61 5.20 26.02

Si la produccin de junio = 10,000 unidades de AT "Z"

Se incrementa en : 300 % en el mes de Julio
Entonces 40,000 unidades de AT "Z" corresponde a la produccin del mes de JULIO

Modelo Empresarial PV u= 25.11 Bs/u

Ingresos
1,004,354.99

Utilidades
163,483.99

Costos Rendimiento
840,871.00 2.35%

K
6,970,000.00
PV u = 27.12 Bs/u
Ingresos
1,084,800.00

Utilidades
243,929.00

Costos Rendimiento
840,871.00 3.50%

K
6,970,000.00