TAREA COMPORTAMIENTO DE LOS COSTOS

Catedratico: Mae. Emerson Edgardo Espinoza

Alumna: Mercedes Maribel Cruz Aguilar

Asignatura:Contabilidad para la toma de decisiones

Cuenta: 614111154

Fecha: 29/7/2019
s
 P ALTO P BAJO
mayo 9,000.00 enero 5,000.00
400,000.00 250,000.00 total

C.V cambio en el costo

cambio en la actividad n
X
400,000.00 9,000.00 Y
250,000.00 5,000.00 X2
150,000.00 4,000.00 XY
C.V 150,000.00
4,000.00
C.V 37.5
-35000
5

TOTAL

B
 X Y x2
5,000.00 250,000.00 25,000,000.00
6,000.00 280,000.00 36,000,000.00
7,000.00 340,000.00 49,000,000.00
8,000.00 370,000.00 64,000,000.00
9,000.00 400,000.00 81,000,000.00
35,000.00 1,640,000.00 255,000,000.00

5a
35,000.00
1,640,000.00
255,000,000.00
11,870,000,000.00
 1,640,000.00 5.00 35,000.00
11,870,000,000.00 35,000.00 255,000,000.00

5.00 35,000.00 1,640,000.00

35,000.00 255,000,000.00 11,870,000,000.00
- 175,000.00 - 1,225,000,000.00 - 57,400,000,000.00
175,000.00 1,275,000,000.00 59,350,000,000.00
- 50,000,000.00 1,950,000,000.00

1,950,000,000.00
 XY
1,250,000,000.00
1,680,000,000.00
2,380,000,000.00
2,960,000,000.00
3,600,000,000.00
11,870,000,000.00
1
2

1,640,000.00 5.00 0 35,000.00

1,640,000.00 5.00 -
-5 - 1,640,000.00 -
a - 1,640,000.00
-5
328,000.00
 P ALTO P BAJO
786000 731000
6050 4480

786000 6050
731000 4480
55000 1570

C.V 55000
1570
C.V 35.03 total

n 10
X 53,430.00
Y 7,145,000.00
X2 2,854,764,900.00
XY 381,757,350,000.00

- 53,430.00
10

B
X Y X2
5,400.00 708,000.00 29,160,000.00
4,950.00 654,000.00 24,502,500.00
6,050.00 786,000.00 36,602,500.00
5,925.00 771,000.00 35,105,625.00
5,150.00 678,000.00 26,522,500.00
5,375.00 705,000.00 28,890,625.00
4,800.00 636,000.00 23,040,000.00
5,475.00 717,000.00 29,975,625.00
5,825.00 759,000.00 33,930,625.00
4,480.00 731,000.00 20,070,400.00
 53,430.00 7,145,000.00 2,854,764,900.00

7,145,000.00 10 53,430.00
381,757,350,000.00 53,430.00 2,854,764,900.00

10 53,430.00 7,145,000.00
53,430.00 2,854,764,900.00 381,757,350,000.00
- 534,300.00 - 2,854,764,900.00 - 381,757,350,000.00
534,300.00 28,547,649,000.00 3,817,573,500,000.00
- 25,692,884,100.00 3,435,816,150,000.00

25,692,884,100.00
3,435,816,150,000.00
0.01
 XY
3,823,200,000.00
3,237,300,000.00
4,755,300,000.00
4,568,175,000.00
3,491,700,000.00
3,789,375,000.00
3,052,800,000.00
3,925,575,000.00
4,421,175,000.00
3,274,880,000.00
381,757,350,000.00
-

1
2

7,145,000.00 10 0.01
7,145,000.00 10 399.54722
-10 -7145000
-10 -7144600.453
a -10
A 714,460.05
53,430.00
P alto P bajo
82,760.00 67,160.00
2,115.00 1,465.00

82,760.00 2,115.00
67,160.00 1,465.00
 15,600.00 650.00

15,600.00
650.00
24.00

n 10
X 17,840.00
Y 748,160.00
X2 318,265,600.00
XY 13,347,174,400.00
X
1,680.00
1,785.00
1,465.00
1,800.00
2,020.00
1,640.00
 1,805.00
2,115.00
2,050.00
1,480.00
TOTAL 17,840.00

748,160.00
13,347,174,400.00

- 17,840.00 10
10 17,840.00
- 178,400.00
178,400.00
-

B 2,864,390,400.00
120,124,569,600.00
B 0.02
Y X2
72,320.00 2,822,400.00
74,840.00 3,186,225.00
67,160.00 2,146,225.00
75,140.00 3,240,000.00
80,420.00 4,080,400.00
71,360.00 2,689,600.00
 75,320.00 3,258,025.00
82,760.00 4,473,225.00
81,260.00 4,202,500.00
67,580.00 2,190,400.00
748,160.00 318,265,600.00

10 17,840.00
17,840.00 318,265,600.00

17,840.00 748,160.00
318,265,600.00 13,347,174,400.00
- 318,265,600.00 - 13,347,174,400.00
3,182,656,000.00 133,471,744,000.00
2,864,390,400.00 120,124,569,600.00

748,160.00
748,160.00
-10
a

a
 XY
121,497,600.00
133,589,400.00
98,389,400.00
135,252,000.00
162,448,400.00
117,030,400.00
 135,952,600.00
175,037,400.00
166,583,000.00
100,018,400.00
13,347,174,400.00

10 0.02 17,840.00
10 425.3978
-748160 425.3978
-747734.602224123
-10
74,773.46
 P alto P bajo
6,300,000.00 5,500,000.00
36,000.00 28,000.00

6,300,000.00 36,000.00
5,500,000.00 28,000.00
800,000.00 8,000.00

800,000.00
8,000.00
100.00

n 6
X 193,000.00
Y 35,000,000.00
X2 37,249,000,000.00
XY 6,755,000,000,000.00

-193000
35000000
 X
34,000.00
31,000.00
34,000.00
36,000.00
30,000.00
28,000.00
TOTAL 193,000.00

35,000,000.00 6
 6,755,000,000,000.00 193,000.00

35,000,000.00 6
193,000.00 37,249,000,000.00
- 6,755,000,000,000.00 - 1,158,000.00
6,755,000,000,000.00 1,303,715,000,000,000,000.00
- 1,303,714,999,998,840,000.00

1,303,714,999,998,840,000.00
B 236,424,999,962,751,000,000.00
B 0.0055142857
Y X2
6,000,000.00 1,156,000,000.00
5,600,000.00 961,000,000.00
6,150,000.00 1,156,000,000.00
6,300,000.00 1,296,000,000.00
5,450,000.00 900,000,000.00
5,500,000.00 784,000,000.00
35,000,000.00 37,249,000,000.00

193,000.00
 37,249,000,000.00

193,000.00
6,755,000,000,000.00
- 37,249,000,000.00
236,425,000,000,000,000,000.00
236,424,999,962,751,000,000.00
 XY
204,000,000,000.00
173,600,000,000.00
209,100,000,000.00
226,800,000,000.00
163,500,000,000.00
154,000,000,000.00
6,755,000,000,000.00
 35,000,000.00 6 0.0055143 193,000.00
35,000,000.00 6 1,064.26
-6 -35000000 1,064.26
-6 - 34,998,935.74
A -6
A 5,833,155.96
 Método MINIMOS CUADRADOS
La empresa AbC, registra los costos del detergente liquido utilizado para la limpieza de sus camione
Costo del detergente líquido, utilizado siete meses.
Galones consumidos Costo total
(Miles de galones) (Miles de $)
12 260
10 230
11 250
8 220
13 240
9 220
15 270

Punto Alto Punto Bajo

X Y X
15 270 8
Galones Consumidos Costo Total Galones Consumidos

50 $ 7.14 7
a limpieza de sus camiones en los últimos siete meses. A continuación se refleja un detalle.

x Y X^2 XY
8 220 64 1760
9 220 81 1980
10 230 100 2300
11 240 121 2640
12 250 144 3000
13 260 169 3380
15 270 225 4050
$ 1,690.00 $ 904.00 $ 19,110.00

Y
220 Metodo Minimo
Costo Total EY na+bEX
EXY aEX+bEX^2

1690 7a+78b
19110 78a+904b

-78 -546a-6084b
7 546a+6328b
244 b

EY na+bEX

1690 7a+78(7.991803)
1690 7a+623.360634
7a 1066.639366

a $152.377052285714
 -131820
133770
1950

$7.99180327868852