COSMOS, S. A.

Método de volumen de producción

Coproductos Factor Unidades Asignacion Precio de venta Margen Contribución % Costo de prod. Ad. Costo total Costo unitario Precio de venta
A 0.18285714285714 410000 $74,971.43 $0.39 $0.21 53.14% $35,000.00 $109,971.43 $0.27 $0.80
B 0.18285714285714 10500 $1,920.00 $0.95 $0.77 80.80% $7,700.00 $9,620.00 $0.92 $2.70
C 0.18285714285714 6000 $1,097.14 $0.74 $0.56 75.35% $2,800.00 $3,897.14 $0.65 $1.65
D 0.18285714285714 11000 $2,011.43 $2.00 $1.82 90.86% $800.00 $2,811.43 $0.26 $2.85
Total 437500 $80,000.00 $46,300.00 $126,300.00

Margen Contribución %
$0.53 66.47%
$1.78 66.07%
$1.00 60.63%
$2.59 91.03%

Método de valor de ventas en el punto de separación

Precio de vta. En Costo pro.
Producto Unidades el p. de s. Factor Costo conjunto precio de vta. p/s Margen Contribucion %
valor total del m. Cantidad asignada p/u Adicional
A 410000 $0.39 $ 160,000.00 0.407228302367 $65,156.53 $0.16 $0.39 $0.23 59.28% $35,000.00
B 10500 $0.95 $ 10,000.00 0.407228302367 $4,072.28 $0.39 $0.95 $0.56 59.28% $7,700.00
C 6000 $0.74 $ 4,450.00 0.407228302367 $1,812.17 $0.30 $0.74 $0.44 59.28% $2,800.00
D 11000 $2.00 $ 22,000.00 0.407228302367 $8,959.02 $0.81 $2.00 $1.19 59.28% $800.00
Total 437500 $ 196,450.00 $80,000.00

Costo total Costo unitario Precio vta Margen Contribucion %

$100,156.53 $0.24 $0.80 $0.56 69.46%

$11,772.28 $1.12 $2.70 $1.58 58.48%
$4,612.17 $0.77 $1.65 $0.88 53.41%
$9,759.02 $0.89 $2.85 $1.96 68.87%
$126,300.00

Método de valor neto realizable (VNR).

Productos Unidades Producción Factor Cantidad asignada Costo prod. Costos prod. Total Costo unitario
Valor de m. final Valor de m. total adicional Valor de m. cada p. Adicional
A 410000 $0.80 $328,000.00 $35,000.00 $293,000.00 $0.23 $66,723.60 $35,000.00 $101,723.60 $0.25
B 10500 $2.70 $28,350.00 $7,700.00 $20,650.00 $0.23 $4,702.53 $7,700.00 $12,402.53 $1.18
C 6000 $1.65 $9,900.00 $2,800.00 $7,100.00 $0.23 $1,616.85 $2,800.00 $4,416.85 $0.74
D 11000 $2.85 $31,350.00 $800.00 $30,550.00 $0.23 $6,957.02 $800.00 $7,757.02 $0.71
437500 $397,600.00 $46,300.00 $351,300.00 $80,000.00 $46,300.00 $126,300.00

A B C D
Precio venta $0.39 $0.95 $0.74 $2.00
Costo conjunto $0.16 $0.45 $0.27 $0.63
Margen $ $0.23 $0.50 $0.47 $1.37
Margen % 58.30% 52.97% 63.67% 68.38%

Precio venta $0.80 $2.70 $1.65 $2.85

CTP $0.25 $1.18 $0.74 $0.71
Margen $ $0.55 $1.52 $0.91 $2.14
Margen % 68.99% 56.25% 55.39% 75.26%
 La Refinería Texas, S. A.
Método de volumen de producción
Producto Factor Unidades Asignación Precio vta. Margen Contribuciones% Costo p. adicional Costo total Costo u
Gasolina $0.20 280000 $56,000.00 $0.80 $0.60 75.00% $50,000.00 $106,000.00 $0.38
Petroleo p/c $0.20 340000 $68,000.00 $0.70 $0.50 71.43% $30,000.00 $98,000.00 $0.29
Turbosina $0.20 200000 $40,000.00 $0.95 $0.75 78.95% $35,000.00 $75,000.00 $0.38
Total 820000 $164,000.00 $115,000.00 $279,000.00

Contribuciones
Precio vta. Margen %
$1.15 $0.77 67.08%
$1.00 $0.71 71.18%
$1.40 $1.03 73.21%

Método de valor de ventas en el punto de separación

Precio de vta, en Precio de vta por contribucione
Producto Unidades Factor Costo conjunto separación Margen
el p. de s. Valor total del m. Cantidad asignada p/unidad s%
Gasolina 280000 $0.80 $224,000.00 0.2515337423313 $56,343.56 0.201226993865 $0.80 $0.60 74.85%
Petroleo p/c 340000 $0.70 $238,000.00 0.2515337423313 $59,865.03 0.1760736196319 $0.70 $0.52 74.85%
Turbosina 200000 $0.95 $190,000.00 0.2515337423313 $47,791.41 0.2389570552147 $0.95 $0.71 74.85%
Total 820000 $652,000.00

Costo de pro. Costo total costo unitario Precio Vta.

Adicioanl
$50,000.00 106,343.56 0.3797984224 $ 1.15
$30,000.00 89,865.03 0.2643089137 $ 1.00
$35,000.00 82,791.41 0.4139570552 $ 1.40
$115,000.00 279,000.00

Margen Contribuciones
%
0.770201577564 66.97%
0.73569108625 73.57%
0.413957055215 29.57%

Método de valor neto realizable (VNR).

Producto Unidad Valor de Valor de mercado Producción Valor de mercado de Factor Costo de p. Costo de p.
mercado f. total adicional cada p. Cantidad asignada adicional total
Gasolina 280000 $1.15 $322,000.00 $54,000.00 $268,000.00 $0.20 $53,796.82 $54,000.00 $107,796.82
Petroleo p/c 340000 $1.00 $340,000.00 $31,000.00 $309,000.00 $0.20 $62,026.93 $31,000.00 $93,026.93
Turbosina 200000 $1.40 $280,000.00 $40,000.00 $240,000.00 $0.20 $48,176.25 $40,000.00 $88,176.25
Total 820000 $942,000.00 $125,000.00 $817,000.00 $164,000.00 $125,000.00 $289,000.00

Costo unitario

$0.38
$0.27
$0.44

Gasolina Petroleo p/c Turbosina

Precio venta $0.80 $0.70 $0.95
Costo conjunto $0.19 $0.18 $0.24
Margen $ $0.61 $0.52 $0.71
Margen % 75.98% 73.94% 74.64%

Precio venta $1.15 $1.00 $1.40

CTP $0.38 $0.27 $0.44
Margen $ $0.77 $0.73 $0.96
Margen % 66.52% 72.64% 68.51%
 LA REFINERÍA TEXAS S.A
ESTADO DE RESULTADOS AL 31 DE DICIEMBRE 2017

Metodo de volumen de producción

Ventas en el punto de separación
GASOLINA PETROLEO TURBOSINA TOTAL
VENTAS $224,000.00 $238,000.00 $190,000.00 $652,000.00
COSTO CONJUNTO $56,000.00 $68,000.00 $40,000.00 $164,000.00
UTILIDAD BRUTA $168,000.00 $170,000.00 $150,000.00 $488,000.00
% 34.43% 34.84% 30.74% 100%

Precio venta total

GASOLINA PETROLEO TURBOSINA TOTAL
VENTAS $322,000.00 $340,000.00 $280,000.00 $942,000.00
COSTO CONJUNTO $56,000.00 $68,000.00 $40,000.00 $164,000.00
PROCESAMIENTO ADICIONAL $50,000.00 $30,000.00 $35,000.00 $115,000.00
UTILIDAD BRUTA $216,000.00 $242,000.00 $205,000.00 $663,000.00
% 32.58% 36.50% 30.92% 100%

Metodo de valor de ventas en el punto de separación

Ventas en el punto de separación
GASOLINA PETROLEO TURBOSINA TOTAL
VENTAS $224,000.00 $238,000.00 $190,000.00 $652,000.00
COSTO CONJUNTO $56,343.56 $59,865.03 $47,791.41 $164,000.00
UTILIDAD BRUTA $167,656.44 ### $142,208.59 $488,000.00
% 34.36% 36.50% 29.14% 100%

Precio de venta total

VENTAS $322,000.00 $340,000.00 $280,000.00 $942,000.00
COSTO CONJUNTO $56,343.56 $59,865.03 $47,791.41 $164,000.00
PROCESAMIENTO ADICIONAL $50,000.00 $30,000.00 $35,000.00 $115,000.00
UTILIDAD BRUTA $215,656.44 ### $197,208.59 $663,000.00
% 32.53% 37.73% 29.74% 100%

Metodo del valor neto razonable

Ventas en el punto de separación
GASOLINA PETROLEO TURBOSINA TOTAL
VENTAS $224,000.00 $238,000.00 $190,000.00 $652,000.00
COSTO CONJUNTO $53,796.82 $62,026.93 $48,176.25 $164,000.00
UTILIDAD $170,203.18 $175,973.07 $141,823.75 $488,000.00
CONTRIBUCION 34.88% 36.06% 29.06% 100.00%

Precio de venta total

VENTAS $322,000.00 $340,000.00 $280,000.00 $942,000.00
COSTO CONJUNTO $53,796.82 $62,026.93 $48,176.25 $164,000.00
PROCESAMIENTO ADICIONAL $54,000.00 $31,000.00 $40,000.00 $125,000.00
UTILIDAD BRUTA $214,203.18 $246,973.07 $191,823.75 $653,000.00
% 32.80% 37.82% 29.38% 100.00%
 COSMOS, S.A. DE C.V.
ESTADO DE RESULTADO AL 31 DE DICIEMBRE DE 2017

METODO DE VOLUMEN DE PRODUCCIÓN

VENTAS EN EL PUNTO DE SEPARACIÓN
A B C D TOTAL
VENTAS $160,000.00 $10,000.00 $4,450.00 $22,000.00 $196,450.00
COSTO CONJUNTO $74,971.43 $1,920.00 $1,097.14 $2,011.43 $80,000.00
UTILIDAD BRUTA $85,028.57 $8,080.00 $3,352.86 $19,988.57 $116,450.00
% 73.02 6.94 2.88 17.16 100

PRECIO DE VENTA TOTAL

A B C D TOTAL
VENTAS $328,000.00 $28,350.00 $9,900.00 $31,350.00 $397,600.00
COSTO CONJUNTO 74,971.43 1,920.00 1,097.14 2,011.43 $80,000.00
PROCESAMIENTO ADICIONAL 35,000.00 7,700.00 2,800.00 800.00 $46,300.00
UTILIDAD BRUTA 218,028.57 18,730.00 6,002.86 28,538.57 $271,300.00
% 80.36 6.90 2.21 10.52 100

PRECIO DE VENTA DE VENTA DE MERCADO EN EL PUNTO DE SEPARACIÓN

VENTAS EN EL PUNTO DE SEPARACIÓN
A B C D TOTAL
VENTAS $160,000.00 $10,000.00 $4,450.00 $22,000.00 $196,450.00
COSTO CONJUNTO $65,156.53 $4,072.28 $1,812.17 $8,959.02 $80,000.00
UTILIDAD BRUTA $94,843.47 $5,927.72 $2,637.83 $13,040.98 $116,450.00
% 81.45 5.09 2.27 11.20 $100.00

PRECIO DE VENTA TOTAL

A B C D TOTAL
VENTAS $328,000.00 $28,350.00 $9,900.00 $31,350.00 $397,600.00
COSTO CONJUNTO $65,156.53 $4,072.28 $1,812.17 $8,959.02 $80,000.00
PROCESAMIENTO ADICIONAL $35,000.00 $7,700.00 $2,800.00 $800.00 $46,300.00
UTILIDAD BRUTA $227,843.47 $16,577.72 $5,287.83 $21,590.98 $271,300.00
% 83.98 6.11 1.95 7.96 $100.00

METODO DEL VALOR NETO RAZONABLE

VENTAS EN EL PUNTO DE SEPARACIÓN
A B C D TOTAL
VENTAS $160,000.00 $10,000.00 $4,450.00 $22,000.00 $196,450.00
COSTO CONJUNTO $66,723.60 $4,702.53 $1,616.85 $6,957.02 $80,000.00
UTILIDAD BRUTA $93,276.40 $5,297.47 $2,833.15 $15,042.98 $116,450.00
% 80.10 4.55 2.43 12.92 100

PRECIO DE VENTA TOTAL

A B C D TOTAL
VENTAS $328,000.00 $28,350.00 $9,900.00 $31,350.00 $397,600.00
COSTO CONJUNTO $66,723.60 $4,702.53 $1,616.85 $6,957.02 $80,000.00
PROCESAMIENTO ADICIONAL $35,000.00 $7,700.00 $2,800.00 $800.00 $46,300.00
UTILIDAD BRUTA $226,276.40 $15,947.47 $5,483.15 $23,592.98 $271,300.00
% 83.40 5.88 2.02 8.70 100