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PROBLEMA 01
COSTO POR Kg S/.1.40
COSTO DE TRANSPORTE S/.0.42
COSTO DE MP POR Kg S/.1.82
DATOS Arroz blanco Arroz integral
Costo MOD x saco S/.0.50 S/.0.50
Sacos procesados por mes 20000 2000
Kg x saco 1000000 100000
Lotes 5 1
Valor de venta S/.2.30 S/.2.40
LITROS DE ACEITE
COSTO DE UNA BOTELLA DE ACEITE
COSTO TOTAL POR ACEITE
1000
S/.5.00
S/.5,000.00
COSTO X
INDUCTOR x
SACO O LOTE
S/.1.00
S/.0.19
S/.1.55
S/.750.00
S/.875.00
S/.0.33
S/.0.38
S/.1,628.44
COSTO X
ACTIVIDAD INDUCTOR IMPORTE
INDUCTOR
Lavado de ingredientes kilogramos S/.4,959 S/.1.50
Picado de ingredientes kilogramos S/.8,265 S/.2.50
Supervision Lotes S/.5,670 S/.10.50
Colocar comida en platos Cantidad de pedidos S/.2,650 S/.0.25
Entregar y recoger platos Cantidad de pedidos S/.9,010 S/.0.83
Lavado y secado de ollas Lotes S/.2,430 S/.4.50
Lavado de platos Cantidad de pedidos S/.3,710 S/.0.34
S/.36,694
18
540
TOTAL
S/.29,160
S/.21,840
S/.36,694
S/.4,959
S/.8,265
S/.5,670
S/.2,650
S/.9,010
S/.2,430
S/.3,710
S/.87,694
TOTAL
S/.29,160
S/.21,840
S/.36,694
S/.87,694
TOTAL
S/.38.00
S/.24.34
S/.13.66
TOTAL
S/.38.00
S/.24.29
S/.13.71
PROBLEMA 03
LA COMPETENCIA $ 880.00
PODRÁ COMPETIR CON LA EMPRESA SI REALIZA UN COSTEO ABC PUES LOS PRECIOS SERÍAN SIMILA
TOTAL
6000
S/. 1,360,000.00
S/. 1,020,000.00
18000 H-M
80 Arranque
200 órdenes
3840 m2
COSTO X
INDUCTOR
S/.100.00
S/.9,000.00
S/.1,800.00
S/.100.00
TOTAL
S/.1,360,000
S/.1,020,000
S/.3,264,000
S/.1,800,000
S/.720,000
S/.360,000
S/.384,000
S/.5,644,000
S/.2,743 RPTA
RPTA
TOTAL
S/.1,360,000
S/.1,020,000
S/.3,264,000
S/.5,644,000
S/.1,788 RPTA
RPTA
PRECIO
ABC TRADICIONAL
S/.870.43 S/. 1,156.80
TOTAL
S/.95,500.00
S/.81,500.00
S/.248,310.00
S/.75,000.00
S/.89,700.00
S/.70,500.00
S/.13,110.00
S/.425,310.00
RPTA A
RPTA B
PROBLEMA 05
Poder saber con certeza qué actividades modificar para obtener el resultado requerido
TOTAL
80
2000
1000
80
60
1000
TOTAL
S/.80,000.00
S/.40,000.00
S/.84,000.00
S/.16,000.00
S/.18,000.00
S/.50,000.00
S/.204,000.00
RPTA A
RPTA B
RPTA B
RPTA A
COSTO DE PROD. TOTAL S/.113,500.00
GASTOS
GASTOS OPERATIVOS S/. 1,250.00
SILLAS
DATOS REAL COLONIAL ERGONÓMICA
Unidades producidas 5000 5500 6000
Materiales directos S/. 400,000.00 S/. 320,000.00 S/. 350,000.00
Total horas MOD 120000 100000 85000
Total horas máquinas 20000 H-M 18000 H-M 158000 H-M
Margen Bruto 35% 30% 25%
BÁSICA TOTAL
S/. 350,000.00 S/. 1,420,000.00
S/.640,000.00 S/.3,080,000.00
S/.45,283.02 S/.600,000.00
S/.1,035,283.02 S/.5,100,000.00
S/.29.58 RPTA B LA SILLA ERGONÓMICA TIENE SOBRECOSTO
S/. 36.09
BÁSICA TOTAL
S/. 350,000.00 S/. 1,420,000.00
S/.640,000.00 S/.3,080,000.00
S/.175,600.16 S/.600,000.00
S/.40,776.70 S/.60,000.00
S/.11,320.75 S/.150,000.00
S/.62,337.66 S/.300,000.00
S/.61,165.05 S/.90,000.00
S/.1,165,600.16 S/.5,100,000.00
S/.33.30 RPTA A
S/. 40.63 RPTA C
PROBLEMA 09
COSTO X
INDUCTOR
S/.0.98
S/.9.00
S/.833.33
S/.10.49
TOTAL
S/.227,020
S/.42,500
S/.374,850
S/.2,800
S/.4,500
S/.360,000
S/.7,550
S/.289,370
S/.141 RPTA A
RPTA B
PROBLEMA 10
DATOS FRESA
Prod neta (toneladas) 264
Valor de venta por Kg S/.4.48
ACTIVIDADES INDUCTOR
Separación de hojas/fruta deteriorada/lavado kilos de MD
Lavado, pelado y separación fruta malograda kilos de MD
Inspección y desinfección TM produccion neta
Embolsado Bolsas
Congelado kilos fruta cong.
Empaque Cajas
TOTAL
DATOS FRESA
Prod neta (toneladas) 264
Kilogramos de prod. Neta (fruta congelada) 264000
PRODUCCIÓN COMPRADA DE FRUTA 300000
Valor x kilo de fruta S/.2.20
Costo de transporte de la fruta por Kg S/.0.10
Valor de MOD x kg S/.0.75
CIF UNITARIO POR KG S/.0.58
CIF S/.154,011.11
Separación de hojas/fruta deteriorada/lavado S/.32,000.00
Lavado, pelado y separacion fruta malograda S/.16,000.00
Inspeccion y desinfeccion S/.18,000.00
Embolsado S/.15,111.11
Congelado S/.22,500.00
Empaque S/.50,400.00
COSTO UNITARIO POR KG S/.3.63
PÉRDIDA 12%
COSTO TOTAL DE PRODUCCIÓN S/.1,090,012.63
CAPACIDAD DE CADA BOLSA (Kg) 0.25
N° de bolsas 1056000
N° de cajas 26400
inductor
Separación de hojas/fruta deteriorada/lavado kilos de MD
Lavado, pelado y separacion fruta malograda kilos de MD
Inspeccion y desinfeccion TM produccion neta
Embolsado bolsas
Congelado kilos fruta cong.
Empaque cajas
IMPORTE
S/.40,000.00
S/.20,000.00
S/.22,500.00
S/.17,000.00
S/.28,125.00
S/.63,000.00
S/.190,625.00
PERA TOTAL
66 330
66000 330000
75000
S/.1.10
S/.0.10
S/.0.75
S/.0.55
S/.36,613.89 S/.190,625.00
S/.8,000.00 S/.40,000.00
S/.4,000.00 S/.20,000.00
S/.4,500.00 S/.22,500.00
S/.1,888.89 S/.17,000.00
S/.5,625.00 S/.28,125.00
S/.12,600.00 S/.63,000.00
S/.2.50
12%
S/.187,856.69
0.5
132000 1188000
6600 33000
PERA TOTAL
S/.376,200.00 S/.1,558,920.00
S/.49,500.00 S/.247,500.00
S/.38,125.00 S/.190,625.00
S/.463,825.00 S/.1,997,045.00
S/.70.28
PERA TOTAL
S/.376,200.00 S/.1,558,920.00
S/.49,500.00 S/.247,500.00
S/.36,613.89 S/.190,625.00
S/.8,000.00 S/.40,000.00
S/.4,000.00 S/.20,000.00
S/.4,500.00 S/.22,500.00
S/.1,888.89 S/.17,000.00
S/.5,625.00 S/.28,125.00
S/.12,600.00 S/.63,000.00
S/.462,313.89 S/.1,997,045.00
S/.70.05
S/.57.00