cargos indirectos MPI

mpi 1,200,000 Dptos MPD

sueldo sup prod 225,000 1 800,000
sueldo almacenis 200,000 2 900,000
sueldo mantenimiento 180,000 3 300,000
renta 250,000 Total 2,000,000
energia 132,600
depreciación 18,560
total 2,206,160

DATOS PRORRATEO SECUNDARIO

almac mtto
dptos mpd dpto %
1 800,000 1 0.45
2 900,000 2 0.30
3 300,000 3 0.25
total 2,000,000 total 1

COSTOS MUTUOS

15%
almacen mtto

4%

DATOS DE PRORRATEO FINAL

ordenes dpto 1 dpto 2 dpto 3 Total
1 9,000 5,000 8,000 22,000
2 7,500 10,500 0 18,000
3 7,000 0 6,500 13,500
4 0 9,000 11,000 20,000
5 3,500 0 3,000 6,500
Total 27,000 24,500 28,500 80,000
MOI Renta Energía Depreciación
Dptos MOD Dptos m2 Dptos Kw Dptos Act. Fijo
1 900,000 1 600 1 1,200 1 25,000
2 1,000,000 2 900 2 800 2 40,000
3 500,000 3 350 3 500 3 15,000
Total 2,400,000 Alm 100 Alm 150 Alm 3,600
Mtto 50 Mtto 300 Mtto 3,000
Total 2000 Total 2,950 Total 86,600
 DATOS PRORRATEO PRIMARIO

mpi 1,200,000 moi

dptos mpd factor aplicación dptos
1 800,000 1 480,000 1
2 900,000 540,000 2
3 300,000 180,000 3
total 2,000,000 1,200,000 total

CALCULOS PRORRATEO SECUNDARIO SIN COSTOS MUTUOS

almac 220,014 mtto

dptos mpd factor aplicación dpto
1 800,000 0.110007 88,006 1
2 900,000 99,006 2
3 300,000 33,002 3
total 2,000,000 220,014 total

CALCULO DE PRORRATEO FINAL

VOLUMEN
ordenesdpto 1 dpto 2 dpto 3 Total VOLUMEN
1 9,000 5,000 8,000 22,000 ccp 1
2 7,500 10,500 0 18,000 ccp 2
3 7,000 0 6,500 13,500 ccp3
4 0 9,000 11,000 20,000 Total
5 3,500 0 3,000 6,500
Total 27,000 24,500 28,500 80,000

MPD
ordenesdpto 1 dpto 2 dpto 3 Total MPD
1 266,667 183,673 84,211 534,551 ccp 1
2 222,222 385,714 0 607,937 ccp 2
3 207,407 0 68,421 275,828 ccp3
4 0 330,612 115,789 446,402 Total
5 103,704 0 31,579 135,283
Total 800,000 900,000 300,000 2,000,000
 225,000 renta 250,000
mod factor aplicación dptos mt^2 factor aplicación
900,000 0 84,375 1 600 125 75,000
1,000,000 93,750 2 900 112,500
500,000 46,875 3 350 43,750
2,400,000 225,000 alm 100 12,500
mtto 50 6,250
total 2,000 250,000

SIN COSTOS MUTUOS TABLA CON COSTOS MUTUOS P

200,378 Alm 194,995

% aplicación Dptos Mpd Factor Aplicación
0.45 90,170.0 1 800,000 0.097497 77,997.86
0.30 60,113.3 2 900,000 87,747.59
0.25 50,094.4 3 300,000 29,249.20
1 200,378 Total 2,000,000 194,995

O FINAL

costo acumulafactor MOD

876,847 32.475833 ordenes dpto 1 dpto 2 dpto 3
949,902 38.771496 1 300,000 204,082 140,351
379,411 13.312662 2 250,000 428,571 0
2,206,160 3 233,333 0 114,035
4 0 367,347 192,982
5 116,667 0 52,632
Total 900,000 ### 500,000

costo acumulafactor COSTOS PRIMOS

800,000 1.0960594 ordenes dpto 1 dpto 2 dpto 3
900,000 1.0554463 1 566,667 387,755 224,561
300,000 1.2647029 2 472,222 814,286 0
2,000,000 3 440,741 0 182,456
4 0 697,959 308,772
5 220,370 0 84,211
Total 1,700,000 ### 800,000
 energia 132,600 deprecia 18,560
plicación dptos Kw factor aplicación dptos act fijos factor
1 1,200 44.94915 53,939 1 25,000 0
2 800 35,959 2 40,000
3 500 22,475 3 15,000
alm 150 6,742 alm 3,600
mtti 300 13,485 mtti 3,000
total 2,950 132,600 total 86,600

COSTOS MUTUOS PRORRATEO SECUNDARIO

mtto 225,397
plicación dpto % aplicación
1 0.45 101,428.6
2 0.30 67,619.1
3 0.25 56,349.2
total 1 225,397.0

Total MOD costo acumulafactor

644,433 ccp 1 900,000 0.974275
678,571 ccp 2 1,000,000 0.949902
347,368 ccp3 500,000 0.758822
560,329 Total 2,400,000
169,298
2,400,000

Total COSTOS PRIcosto acumulafactor

1,178,983 ccp 1 1,700,000 0.515793
1,286,508 ccp 2 1,900,000 0.499948
623,197 ccp3 800,000 0.474264
1,006,731 Total 4,400,000
304,581
4,400,000
aplicación
5,358
8,573
3,215
772
643
18,560
 PRORRATEO PRIMARIO
ccp ccs
detalles 1 2 3 alm mtto
mpi 480,000 540,000 180,000 0 0
ssp 84,375 93,750 46,875 0 0
salm 0 0 0 200,000 0
smtto 0 0 0 0 180,000
renta 75,000 112,500 43,750 12,500 6,250
energía 53,939 35,959 22,475 6,742 13,485
depreciaci 5,358 8,573 3,215 772 643
total 698,672 790,782 296,314 220,014 200,378
O
total
1,200,000
225,000
200,000
180,000
250,000
132,600
18,560
2,206,160
 PRORRATEO SECUNDARIO SIN CO
CCP
Detalles 1 2
Saldo Prorrateo Pr 698,672 790,782
Almacen 88,006 99,006
Mantenimiento 90,170 60,113
Total 876,847 949,902

ECUACIONES DE COSTOS MUTU

A = 220014 + 0,04M
alm= 220014 + 0,04 (200378 + 0,15 A)
A= 220014 + 8015,12 + 0,006A 15%
1A - 0,006A = 220014 + 8015,12
almacen
0.994 A= 228029.12
A= ### 4%

A= ### * 0.15 34,410.83

M= ### * 0.04 9,391.55

Alm Mtto Total

SALDOS 220,014 200,378 420,392
Alm -34,410.83 34,410.83 0
Mtto 9,391.55 -9,391.55 0
Total 194,995 225,397 420,392

PRORRATEO SECUNDARIO CON C

CCP
Detalles 1 2
Saldo Prorrateo Pr 698,672 790,782
Almacen 77,998 87,748
Mantenimiento 101,429 67,619
Total 878,098 946,149
CUNDARIO SIN COSTOS MUTUOS
CCP CCS
3 Alm Mtto Total
296,314 220,014 200,378 2,206,160
33,002 -220,014 0
50,094 -200,378 0
379,411 0 0 2,206,160

E COSTOS MUTUOS
M = 200378 + 0,15A
M = 200378 + 0,15(220014 + 0,04M)
M=200378 + 33002,1 + 0,006M
1M - 0,006M = 200378 + 33002,1
mtto
0.994 M= 233,380.10
M= 234,788.83

ECUNDARIO CON COSTOS MUTUOS

CCP CCS
3 Alm Mtto Total
296,314 194,995 225,397 2,206,160
29,249 -194,995 0 0
56,349 0 -225,397 0
381,913 0 0 2,206,160
 PRORRATEO FINAL
VOLUMEN
ordenes dpto 1 dpto 2 dpto 3 Total
1 292,282 193,857 106,501 592,641
2 243,569 407,101 0 650,669
3 227,331 0 86,532 313,863
4 0 348,943 146,439 495,383
5 113,665 0 39,938 153,603
Total 876,847 949,902 379,411 ###

MPD
ordenes dpto 1 dpto 2 dpto 3 Total
1 292,282 193,857 106,501 592,641
2 243,569 407,101 0 650,669
3 227,331 0 86,532 313,863
4 0 348,943 146,439 495,383
5 113,665 0 39,938 153,603
Total 876,847 949,902 379,411 ###
TEO FINAL
MOD
ordenes dpto 1 dpto 2 dpto 3 Total
1 292,282 193,857 106,501 592,641
2 243,569 407,101 0 650,669
3 227,331 0 86,532 313,863
4 0 348,943 146,439 495,383
5 113,665 0 39,938 153,603
Total 876,847 949,902 379,411 ###

COSTOS PRIMOS
ordenes dpto 1 dpto 2 dpto 3 Total
1 292,282 193,857 106,501 592,641
2 243,569 407,101 0 650,669
3 227,331 0 86,532 313,863
4 0 348,943 146,439 495,383
5 113,665 0 39,938 153,603
Total 876,847 949,902 379,411 ###