Documentos de Académico
Documentos de Profesional
Documentos de Cultura
COSTOS DISEÑO
MATERIA PRIMA DIRECTA (MPD) $ 82,600,000
MANO DE OBRA DIRECTA (MOD) $ 96,258,411
COSTOS INDIRECTOS DE FABRICACION (CIF) $ 3,258,447
$ 182,116,858
DEPARTAMENTO 1 DISEÑO
UNIDADES A JUSTIFICAR
UPP 18,000
UTT -
II -
18,000
UTT $ 16,000
UTYNT $ 1,200
UNIDADES EN PROCESO
MPD 800
MOD 800
CIF 800
DEPARTAMENTO 2 BASES
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
2. PASO CALCULO DEL PEQ
MPD
UTT 12,000
UTYNT 3,000
UP 1,000 100%
PRODUCCION EQUIVALENTE PEQ 16,000
CUE COSTOS/PEQ
MPD 1,500,214,420
MOD 725,441,110
CIF 128,922,412
5. VALUACION DE LA PRODUCCION
UTT 12000 X
UTYNT 3000 X
UNIDADES EN PROCESO
UPP
UTYT
II
CUE COSTOS/PEQ
MPD 1,680,251,441
MOD 1,230,000,000
CIF 195,847,114
5. VALUACION DE LA PRODUCCION
UTT 8000 X
UTYNT 3500 X
UNIDADES EN PROCESO
UPP
UTYT
II
CUE COSTOS/PEQ
MPD 2,600,000,000
MOD 1,830,000,000
CIF 380,000,000
5. VALUACION DE LA PRODUCCION
UTT 4700 X
UTYNT 1800 X
UNIDADES EN PROCESO
UPP
UTYT
II
CUE COSTOS/PEQ
MPD 3,500,000,808
MOD 1,980,254,000
CIF 590,325,142
5. VALUACION DE LA PRODUCCION
UTT 1300 X
UTYNT 2400 X
UNIDADES EN PROCESO
BASES
$ 12,000
$ 3,000
$ 1,000
$ -
$ -
BASES
100%
46%
29%
BASES
$ 1,500,214,420
$ 725,441,110
$ 128,922,412
UNIDADES JUSTIFICADAS
UTT
UTYNT
UP
Uper
MOD CIF
16,000 16,000
1,200 1,200
304 38% 264 33%
17,504 17,464
4,588.888889
5,499.223663
186.580795
10,274.693347
X 10,274.693347 164,395,093.549271
X 10,274.693347 12,329,632.016195
100% 4,588.888889
38% 5,499.223663
33% 186.580795
VALUACION PRODUCCION
DEPTO 1 DISEÑO
- UTT 12,000
9,000 UTYNT 3,000
- UP 1,000
Uper -
16,000 16,000
MOD CIF
12,000 12,000
3,000 3,000
460 46% 290 29%
15,460 15,290
16,000 93,763.401250
15,460 46,923.745796
15,290 8,431.812426
149,118.959472
159,393.652819 1,912,723,833.826240
159,393.652819 478,180,958.456560
10,274.693347 10,274,693.346829400
93,763.401250 93,763,401.250000
46,923.745796 21,584,923.065977
8,431.812426 2,445,225.603663
PRODUCCION DPTO 2 2,518,973,036
- UTT 8,000
12,000 UTYNT 3,500
- UP 500
Uper -
12,000 12,000
MOD CIF
8,000 8,000
3,500 3,500
425 85% 95 19%
11,925 11,595
12,000 140,020.953417
11,925 103,144.654088
11,595 16,890.652350
10,274.693347 5,137,346.673415
149,118.959472 74,559,479.736012000
140,020.953417 70,010,476.708333
103,144.654088 43,836,477.987421
16,890.652350 1,604,611.973264
PRODUCCION DPTO 3 OBRA NEGRA 5,018,822,388.826240
- UTT 4,700
8,000 UTYNT 1,800
- UP 1,500
Uper -
8,000 8,000
MOD CIF
4,700 4,700
1,800 1,800
375 25% 375 25%
6,875 6,875
8,000 325,000.000000
6,875 266,181.818182
6,875 55,272.727273
1,065,904.458128 5,009,750,953.202850
1,065,904.458128 1,918,628,024.630880
10,274.693347 15,412,040.020244
149,118.959472 223,678,439.208036000
260,056.259855 390,084,389.782302000
325,000.000000 487,500,000.000000
266,181.818182 99,818,181.818182
55,272.727273 20,727,272.727273
PRODUCCION DPTO 4 OBRA GRIS 8,165,599,301.389770
JUSTIFICAR UNIDADES JUSTIFICADAS
- UTT 1,300
4,700 UTYNT 2,400
- UP 1,000
Uper -
4,700 4,700
MOD CIF
1,300 1,300
2,400 2,400
800 80% 200 20%
4,500 3,900
4,700 744,681.022979
4,500 440,056.444444
3,900 151,365.421026
10,274.693347 10,274,693.346830
149,118.959472 149,118,959.472024000
260,056.259855 260,056,259.854868000
646,454.545455 646,454,545.454545000
744,681.022979 744,681,022.978723
440,056.444444 352,045,155.555556
151,365.421026 30,273,084.205128
PRODUCCION DPTO 5 OBRA BLANCA 11,080,330,903.202900
OBRA NEGRA
$ 8,000
$ 3,500
$ 500
$ -
$ -
OBRA NEGRA
100%
85%
19%
OBRA NEGRA
$ 1,680,251,441
$ 1,230,000,000
$ 195,847,114
16,000
1,200
800
-
18,000
3,671,111.111111
1,671,763.993601
49,257.329821
182,116,858
0
OBRA GRIS OBRA BLANCA
$ 4,700 $ 1,300
$ 1,800 $ 2,400
$ 1,500 $ 1,000
$ - $ -
$ - $ -
COSTOS MEZCLA
MATERIA PRIMA DIRECTA (MPD) $ 5,000,000
MANO DE OBRA DIRECTA (MOD) $ 3,789,076
COSTOS INDIRECTOS DE FABRICACION (CIF) $ 1,234,987
$ 10,024,063
DEPARTAMENTO 1 MEZCLA
UNIDADES A JUSTIFICAR
UPP 11,000
UTT -
II -
11,000
UTT $ 8,500
UTYNT $ 1,700
UNIDADES EN PROCESO
MPD 800
MOD 800
CIF 800
DEPARTAMENTO 2 DISTRIBUCION
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
2. PASO CALCULO DEL PEQ
MPD
UTT 6,000
UTYNT 2,800
UP 1,200 100%
PRODUCCION EQUIVALENTE PEQ 10,000
CUE COSTOS/PEQ
MPD 1,300,000
MOD 1,679,800
CIF 430,000
5. VALUACION DE LA PRODUCCION
UTT 6000 X
UTYNT 2800 X
UNIDADES EN PROCESO
DEPARTAMENTO 3 HORNEADO
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
CUE COSTOS/PEQ
MPD 1,254,000
MOD 900,000
CIF 430,000
5. VALUACION DE LA PRODUCCION
UTT 8300 X
UTYNT 1000 X
UNIDADES EN PROCESO
DEPARTAMENTO 4 DECORACION
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
CUE COSTOS/PEQ
MPD 1,000,000
MOD 990,000
CIF 1,100,000
5. VALUACION DE LA PRODUCCION
UTT 5500 X
UTYNT 200 X
UNIDADES EN PROCESO
UPP
UTYT
II
CUE COSTOS/PEQ
MPD 2,900,000
MOD 490,000
CIF 178,000
5. VALUACION DE LA PRODUCCION
UTT 6000 X
UTYNT 1900 X
UNIDADES EN PROCESO
DEPARTAMENTO 6 INSPECCION
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
CUE COSTOS/PEQ
MPD 600,000
MOD 400,000
CIF 230,000
5. VALUACION DE LA PRODUCCION
UTT 1300 X
UTYNT 2400 X
UNIDADES EN PROCESO
DISTRIBUCION
$ 6,000
$ 2,800
$ 1,200
$ -
$ -
DISTRIBUCION
100%
16%
69%
DISTRIBUCION
$ 1,300,000
$ 1,679,800
$ 430,000
UNIDADES JUSTIFICADAS
UTT
UTYNT
UP
Uper
MOD CIF
8,500 8,500
1,700 1,700
624 78% 96 12%
10,824 10,296
454.545455
350.062454
119.948232
924.556141
X 924.556141 7,858,727.195738
X 924.556141 1,571,745.439148
100% 454.545455
78% 350.062454
12% 119.948232
VALUACION PRODUCCION
DEPTO 1 DISEÑO
- UTT 6,000
10,000 UTYNT 2,800
- UP 1,200
Uper -
16,000 10,000
MOD CIF
6,000 6,000
2,800 2,800
192 16% 828 69%
8,992 9,628
10,000 130.000000
8,992 186.810498
9,628 44.661404
DISTRIBUCION 361.471902
1,286.028043 7,716,168.258800
1,286.028043 3,600,878.520773
924.556141 1,109,467.368810050
130.000000 156,000.000000
186.810498 35,867.615658
44.661404 36,979.642709
PRODUCCION DPTO 2 12,655,361
- UTT 8,300
9,800 UTYNT 1,000
- UP 500
Uper -
9,800 9,800
MOD CIF
8,300 8,300
1,000 1,000
225 45% 50 10%
9,525 9,350
9,800 127.959184
9,525 94.488189
9,350 45.989305
HORNEADO 268.436677
1,554.464721 12,902,057.180947
1,554.464721 1,554,464.720596
924.556141 462,278.070338
361.471902 180,735.951229140
127.959184 63,979.591837
94.488189 21,259.842520
45.989305 2,299.465241
PRODUCCION DPTO 3 HORNEADO 15,187,074.822707
- UTT 5,500
6,700 UTYNT 200
- UP 1,000
Uper -
6,700 6,700
MOD CIF
5,500 5,500
200 200
650 65% 150 15%
6,350 5,850
6,700 149.253731
6,350 155.905512
5,850 188.034188
DECORACION 493.193431
2,047.658152 11,262,119.834815
2,047.658152 409,531.630357
924.556141 924,556.140675
361.471902 361,471.902458281
268.436677 268,436.677462682
149.253731 149,253.731343
155.905512 101,338.582677
188.034188 28,205.128205
PRODUCCION DPTO 4 DECORACION 13,504,913.627993
JUSTIFICAR UNIDADES JUSTIFICADAS
- UTT 6,000
9,000 UTYNT 1,900
- UP 1,100
Uper -
9,000 9,000
MOD CIF
6,000 6,000
1,900 1,900
132 12% 880 80%
8,032 8,780
9,000 322.222222
8,032 61.005976
8,780 20.273349
EMPAQUE 403.501547
2,451.159699 14,706,958.191730
2,451.159699 4,657,203.427381
924.556141 924,556.140675
361.471902 361,471.902458281
268.436677 268,436.677462682
493.193431 493,193.431188495
322.222222 322,222.222222
61.005976 7,320.717131
20.273349 16,218.678815
PRODUCCION DPTO 5 EMPAQUE 21,757,581.389065
- UTT 1,300
4,700 UTYNT 2,400
- UP 1,000
Uper -
4,700 4,700
MOD CIF
1,300 1,300
2,400 2,400
800 80% 100 10%
4,500 3,800
4,700 127.659574
4,500 88.888889
3,800 60.526316
INSPECCION 277.074779
2,728.234478 3,546,704.821099
2,728.234478 6,547,762.746644
924.556141 1,017,011.754743
361.471902 397,619.092704109
268.436677 295,280.345208950
493.193431 542,512.774307345
403.501547 443,851.701520922
127.659574 140,425.531915
88.888889 11,733.333333
60.526316 53,263.157895
PRODUCCION DPTO 6 INSPECCION 12,996,165.259369
HORNEADO
$ 8,300
$ 1,000
$ 500
$ -
$ -
HORNEADO
100%
45%
10%
HORNEADO
$ 1,254,000
$ 900,000
$ 430,000
8,500
1,700
800
-
11,000
363,636.363636
218,438.971175
11,515.030303
10,024,063
0
DECORACION EMPAQUE
$ 5,500 $ 6,000
$ 200 $ 1,900
$ 1,000 $ 1,100
$ - $ -
$ - $ -
DECORACION EMPAQUE
100% 100%
65% 12%
15% 80%
DECORACION EMPAQUE
$ 1,000,000 $ 2,900,000
$ 990,000 $ 490,000
$ 1,100,000 $ 178,000
INSPECCION
$ 1,300
$ 2,400
$ 1,000
$ -
$ -
INSPECCION
100%
80%
10%
INSPECCION
$ 600,000
$ 400,000
$ 230,000
Estudiante:
COSTOS COMPRAS
MATERIA PRIMA DIRECTA (MPD) $ 10,000,000
MANO DE OBRA DIRECTA (MOD) $ 14,657,999
COSTOS INDIRECTOS DE FABRICACION (CIF) $ 6,245,987
$ 30,903,986
DEPARTAMENTO 1 COMPRAS
UNIDADES A JUSTIFICAR
UPP 21,000
UTT -
II -
21,000
UTT $ 12,000
UTYNT $ 5,000
UNIDADES EN PROCESO
MPD 4000
MOD 4000
CIF 4000
DEPARTAMENTO 2 CLASIFICACION
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
2. PASO CALCULO DEL PEQ
MPD
UTT 12,500
UTYNT 3,000
UP 4,200 100%
PRODUCCION EQUIVALENTE PEQ 19,700
CUE COSTOS/PEQ
MPD 9,763,212
MOD 10,000,000
CIF 4,900,000
5. VALUACION DE LA PRODUCCION
UTT 12500 X
UTYNT 3000 X
UNIDADES EN PROCESO
DEPARTAMENTO 3 PELADO
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
CUE COSTOS/PEQ
MPD $ 8,965,000
MOD $ 9,000,000
CIF $ 4,000,000
5. VALUACION DE LA PRODUCCION
UTT 11000 X
UTYNT 6000 X
UNIDADES EN PROCESO
DEPARTAMENTO 4 CORTE
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
CUE COSTOS/PEQ
MPD $ 8,509,999
MOD $ 7,600,400
CIF $ 3,500,000
5. VALUACION DE LA PRODUCCION
UTT 10000 X
UTYNT 1000 X
UNIDADES EN PROCESO
UPP
UTYT
II
CUE COSTOS/PEQ
MPD $ 7,400,000
MOD $ 6,500,000
CIF $ 3,000,000
5. VALUACION DE LA PRODUCCION
UTT 9800 X
UTYNT 1200 X
UNIDADES EN PROCESO
DEPARTAMENTO 6 MARQUILLA
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
CUE COSTOS/PEQ
MPD $ 7,000,000
MOD $ 6,700,000
CIF $ 2,800,000
5. VALUACION DE LA PRODUCCION
UTT 8000 X
UTYNT 2400 X
UNIDADES EN PROCESO
UPP
UTYT
II
CUE COSTOS/PEQ
MPD $ 6,400,000
MOD $ 6,200,000
CIF $ 2,500,000
UTT 7900 X
UTYNT 2000 X
UNIDADES EN PROCESO
DEPARTAMENTO 8 ENTREGA
1. PASO INFORME UNIDADES UNIDADES A JUSTIFICAR
UPP
UTYT
II
CUE COSTOS/PEQ
MPD $ 6,000,000
MOD $ 5,000,000
CIF $ 2,000,000
5. VALUACION DE LA PRODUCCION
UTT 6800 X
UTYNT 1700 X
UNIDADES EN PROCESO
CLASIFICACION
$ 12,500
$ 3,000
$ 4,200
$ -
$ -
CLASIFICACION
100%
50%
27%
CLASIFICACION
$ 9,763,212
$ 10,000,000
$ 4,900,000
UNIDADES JUSTIFICADAS
UTT
UTYNT
UP
Uper
MOD CIF
12,000 12,000
5,000 5,000
920 23% 400 10%
17,920 17,400
476.190476
817.968694
358.964770
1,653.123941
X 1,653.123941 19,837,487.286022
X 1,653.123941 8,265,619.702509
100% 476.190476
23% 817.968694
10% 358.964770
VALUACION PRODUCCION
DEPTO 1 COMPRAS
- UTT 12,500
19,700 UTYNT 3,000
- UP 4,200
Uper -
19,700 19,700
MOD CIF
12,500 12,500
3,000 3,000
2,100 50% 1,134 27%
17,600 16,634
19,700 495.594518
17,600 568.181818
16,634 294.577372
CLASIFICACION 1,358.353708
3,011.477648 37,643,470.601233
3,011.477648 9,034,432.944296
1,653.123941 6,943,120.550107760
495.594518 2,081,496.974619
568.181818 1,193,181.818182
294.577372 334,050.739449
PRODUCCION DPTO 2 57,229,754
- UTT 11,000
18,000 UTYNT 6,000
- UP 1,000
Uper -
18,000 18,000
MOD CIF
11,000 11,000
6,000 6,000
450 45% 230 23%
17,450 17,230
18,000 498.055556
17,450 515.759312
17,230 232.153221
1,245.968089
4,257.445737 46,831,903.108111
4,257.445737 25,544,674.422606
1,653.123941 1,653,123.940502
1,358.353708 1,358,353.707596750
498.055556 498,055.555556
515.759312 232,091.690544
232.153221 53,395.240859
PRODUCCION DPTO 3 PELADO 76,171,597.665775
- UTT 10,000
15,500 UTYNT 1,000
- UP 4,500
Uper -
15,500 15,500
MOD CIF
10,000 10,000
1,000 1,000
2,025 45% 2,025 45%
13,025 13,025
15,500 549.032194
13,025 583.523992
13,025 268.714012
1,401.270197
5,658.715934 56,587,159.344882
5,658.715934 5,658,715.934488
1,653.123941 7,439,057.732258
1,358.353708 6,112,591.684185360
1,245.968089 5,606,856.400510870
549.032194 2,470,644.870968
583.523992 1,181,636.084453
268.714012 544,145.873321
PRODUCCION DPTO 4 CORTE 85,600,807.925066
JUSTIFICAR UNIDADES JUSTIFICADAS
- UTT 9,800
9,000 UTYNT 1,200
- UP 3,000
Uper -
14,000 14,000
MOD CIF
9,800 9,800
1,200 1,200
660 22% 1,800 60%
11,660 12,800
14,000 528.571429
11,660 557.461407
12,800 234.375000
1,653.123941 4,959,371.821506
1,358.353708 4,075,061.122790240
1,245.968089 3,737,904.267007250
1,401.270197 4,203,810.592161480
528.571429 1,585,714.285714
557.461407 367,924.528302
234.375000 421,875.000000
PRODUCCION DPTO 5 EMPACADO AL VACIO 96,122,023.082834
- UTT 8,000
11,500 UTYNT 2,400
- UP 1,100
Uper -
11,500 11,500
MOD CIF
8,000 8,000
2,400 2,400
880 80% 110 10%
11,280 10,510
11,500 608.695652
11,280 593.971631
10,510 266.412940
MARQUILLA 1,469.080223
8,448.203993 67,585,631.944114
8,448.203993 20,275,689.583234
1,653.123941 1,818,436.334552
1,358.353708 1,494,189.078356420
1,245.968089 1,370,564.897902660
1,401.270197 1,541,397.217125870
1,320.407835 1,452,448.618598380
608.695652 669,565.217391
593.971631 522,695.035461
266.412940 29,305.423406
PRODUCCION DPTO 6 MARQUILLA 96,759,923.350143
JUSTIFICAR UNIDADES JUSTIFICADAS
- UTT 7,900
10,400 UTYNT 2,000
- UP 500
Uper -
10,400 10,400
MOD CIF
7,900 7,900
2,000 2,000
350 70% 50 10%
10,250 9,950
10,400 615.384615
10,250 604.878049
9,950 251.256281
DISTRIBUCION 1,471.518946
9,919.722939 78,365,811.214833
9,919.722939 19,839,445.877173
1,653.123941 826,561.970251
1,358.353708 679,176.853798373
1,245.968089 622,984.044501208
1,401.270197 700,635.098693579
1,320.407835 660,203.917544719
1,469.080223 734,540.111718338
615.384615 307,692.307692
604.878049 211,707.317073
251.256281 12,562.814070
PRODUCCION DPTO 7 DISTRIBUCION 102,961,321.527349
- UTT 6,800
10,400 UTYNT 1,700
- UP 300
Uper -
10,400 8,800
MOD CIF
6,800 6,800
1,700 1,700
180 60% 99 33%
8,680 8,599
8,800 681.818182
8,680 576.036866
8,599 232.585184
1,490.440233
11,410.163171 77,589,109.563397
11,410.163171 19,397,277.390849
1,653.123941 495,937.182151
1,358.353708 407,506.112279024
1,245.968089 373,790.426700725
1,401.270197 420,381.059216148
1,320.407835 396,122.350526832
1,469.080223 440,724.067031003
1,471.518946 441,455.683671642
681.818182 204,545.454545
576.036866 103,686.635945
232.585184 23,025.933248
PRODUCCION DPTO 8 ENTREGA 100,293,561.859560
PELADO
$ 11,000
$ 6,000
$ 1,000
$ -
$ -
PELADO
100%
45%
23%
PELADO
$ 8,965,000
$ 9,000,000
$ 4,000,000
12,000
5,000
4,000
-
21,000
1,904,761.904762
752,531.198661
143,585.908046
30,903,986
0
CORTE EMPACADO AL VACIO
$ 10,000 $ 9,800
$ 1,000 $ 1,200
$ 4,500 $ 3,000
$ - $ -
$ - $ -
MARQUILLA DISTRIBUCION
100% 100%
80% 70%
10% 10%
MARQUILLA DISTRIBUCION
$ 7,000,000 $ 6,400,000
$ 6,700,000 $ 6,200,000
$ 2,800,000 $ 2,500,000
ENTREGA
$ 6,800
$ 1,700
$ 300
$ -
$ -
ENTREGA
100%
60%
33%
ENTREGA
$ 6,000,000
$ 5,000,000
$ 2,000,000