La empresa "PASTIBON" se dedica a la producción de tortas mojadas dispone de la siguiente

PREPARACIÓN DE LA TORTA MOJADA CON RELLENO DE FRUTOS SECOS

Por elemento del costo

Nro Descripción Valor
MPD MOD
1 Harina $54.00 $54.00
2 Azucar $30.00 $30.00
3 Esencia de vainilla $5.00 $5.00
4 Leche $25.50 $25.50
5 Huevos $36.00 $36.00
6 Polvo de Hornear $6.00 $6.00
7 Mantequilla Marva $60.00 $60.00
8 Aceite vegetal $5.00 $5.00
8 Crema para batir $30.00 $30.00
9 Frutos secos $40.00 $40.00
10 Queso crema $25.00 $25.00
12 Aros y marcos de reposteria $30.00
13 Cajas para pastel $20.00
14 Matenimiento de maquinaria $10.00
15 Gas para hornos (Mensual) $10.00
16 Arriendo Local (mensual) $1,500.00
17 Insumos de repostería $50.00
18 Insumos de cocina $60.00
19 Servicios Básicos área de producción (Mensu $60.00
20 Depreciación de maquinaria (Linea Recta) m $150.00
21 Publicidad (mensual) $100.00
22 Sueldo Contador General $500.00
23 Panadero $400.00 $400.00
24 Chef pastelero $500.00 $500.00
25 Supervisor de repostería $400.00 $400.00
26 Atención al cliente $400.00
27 Gerente general $2,000.00
28 Jefe de ventas $1,000.00
29 Servicios Básicos local (mensual) $150.00

$316.50 $1,300.00
TOTAL $7,656.50
$3,506.50

Ecuación del Costo

160 Unidades
y= a+b(x)
 ÁREA
Producción
Administrativo
Ventas
Fianciero
adas dispone de la siguiente infromación

emento del costo Relacion produccion Por relación producto Volumen de producc
CIF c.primo c.conversion C. Directo C.Indirecto Variable
$54.00 $54.00 $54.00
$30.00 $30.00 $30.00
$5.00 $5.00 $5.00
$25.50 $25.50 $25.50
$36.00 $36.00 $36.00
$6.00 $6.00 $6.00
$60.00 $60.00 $60.00
$5.00 $5.00 $5.00
$30.00 $30.00 $30.00
$40.00 $40.00 $40.00
$25.00 $25.00 $25.00
$30.00 $30.00 $30.00 $30.00
$20.00 $20.00 $20.00 $20.00
$10.00 $10.00 $10.00 $10.00
$10.00 $10.00 $10.00 $10.00
$1,500.00 $1,500.00 $1,500.00
$50.00 $50.00 $50.00 $50.00
$60.00 $60.00 $60.00 $60.00
$60.00 $60.00 $60.00
$150.00 $150.00 $150.00

$400.00 $400.00 $400.00 $400.00

$500.00 $500.00 $500.00 $500.00
$400.00 $400.00 $400.00 $400.00

$1,890.00 $1,616.50 $3,190.00 $316.50 $3,190.00 $1,796.50

$3,506.50 $ 4,806.50 $3,506.50 $ 7,656.50

Ecuación del Costo

a=Costo Fijo y Semifijo $ 1,710.00

b= Costo Variable Total $ 11.23
x= Unidades Producidas $ 160.00
 ÁREA VARIABLE FIJO MIXTO TOTAL
Producción $ 1,796.50 $ 1,650.00 $ 60.00 $ 3,506.50
Administrativo $ 2,900.00 $ 150.00 $ 3,050.00
Ventas $ 1,100.00 $ 1,100.00
Fianciero $ 0.00 $ 0.00
Volumen de produccion Por areas funcionales
Fijo Mixto Manufactura Admisnitrativo Ventas Financiero
$54.00
$30.00
$5.00
$25.50
$36.00
$6.00
$60.00
$5.00
$30.00
$40.00
$25.00
$30.00
$20.00
$10.00
$10.00
$1,500.00 $1,500.00
$50.00
$60.00
$60.00 $60.00
$150.00 $150.00
$100.00 $100.00
$500.00 $500.00
$400.00
$500.00
$400.00
$400.00 $400.00
$2,000.00 $2,000.00
$1,000.00 $1,000.00
$150.00 $150.00

$5,650.00 $210.00 $3,506.50 $3,050.00 $1,100.00 $0.00

$ 7,656.50 $ 7,656.50

$ 3,050.00
$ 3,506.50 $ 0.00 $ 3,050.00
$ 80.00

$ 1,100.00
$ 30.00 $ 3,500.00
$ 80.00

$ 0.00 $ 0.00
$ 0.00
$ 80.00
 Costo Variable por
Cantidad Costo Variable Total Costo Fijo Total
unidad
0 $11.23 $0.00 $1,710.00
16 $11.23 $179.65 $1,710.00
32 $11.23 $359.30 $1,710.00
48 $11.23 $538.95 $1,710.00
64 $11.23 $718.60 $1,710.00
80 $11.23 $898.25 $1,710.00
96 $11.23 $1,077.90 $1,710.00
112 $11.23 $1,257.55 $1,710.00
128 $11.23 $1,437.20 $1,710.00
144 $11.23 $1,616.85 $1,710.00
160 $11.23 $1,796.50 $1,710.00

COSTO FIJO COSTO

$1,800.00 $4,000.00
$1,600.00 $3,500.00
$1,400.00 $3,000.00

COSTO TOTAL
$1,200.00 $2,500.00
COSTO FIJO

$1,000.00 $2,000.00
$800.00
$1,500.00
$600.00
$1,000.00
$400.00
$500.00
$200.00
$0.00 $0.00
0 20 40 60 80 100 120 140 160 180 0 20 40 60

CANTIDAD

COSTO VARIABLE COSTO VARIA

$2,000.00 $12.00
COSTO VARIABLE UNITARIO

$1,800.00
$1,600.00 $10.00
COSTO VARIABLE

$1,400.00
$8.00
$1,200.00
$1,000.00 $6.00
$800.00
$600.00 $4.00
$400.00
$2.00
$200.00
$0.00 $0.00
0 20 40 60 80 100 120 140 160 180 0 20 40 60
CANTIDAD

COSTO FIJO POR UNIDAD

$120.00
IDAD

$100.00
 COSTO FIJO POR UNIDAD
$120.00

COSTO FIJO POR UNIDAD

$100.00

$80.00

$60.00

$40.00

$20.00

$0.00
0 20 40 60 80 100 120 140 160 180

CANTIDAD
 Costo Fijo por unidad Costo Total
- $1,710.00
$106.88 $1,889.65
$53.44 $2,069.30
$35.63 $2,248.95
$26.72 $2,428.60
$21.38 $2,608.25
$17.81 $2,787.90
$15.27 $2,967.55
$13.36 $3,147.20
$11.88 $3,326.85
$10.69 $3,506.50

COSTO TOTAL
$4,000.00
$3,500.00
$3,000.00
COSTO TOTAL

$2,500.00
$2,000.00
$1,500.00
$1,000.00
$500.00
$0.00
0 20 40 60 80 100 120 140 160 180

CANTIDAD

COSTO VARIABLE UNITARIO

$12.00
COSTO VARIABLE UNITARIO

$10.00

$8.00

$6.00

$4.00

$2.00

$0.00
0 20 40 60 80 100 120 140 160 180

CANTIDAD

O POR UNIDAD
O POR UNIDAD

60 80 100 120 140 160 180

CANTIDAD