F&H MATERIALS S.A.

La empresa F&H MATERIALS S.A.C se encarga de distribuir y comercializar materiales de construcción. Se des
presentados en la siguiente tabla, la cual representa una lista de items/artículos que dicha empresa suministra:

A) Calcular el % de Inversión Acumulado por cada artículo y posteriormente clasificarlos por zonas A,B y C en b
B) Realizar un resumen del análisis ABC
c)Realizar el Diagrama de Pareto en base a dicho análisis, señalando el % de Inversión y el % de Inversión Acu

PRECIO
COD DEMANDA
UNITARIO
A-00001 25000 S/. 150.00
A-00002 34560 S/. 255.00
A-00003 2335 S/. 160.00
A-00004 27694 S/. 200.00
A-00005 2345 S/. 610.00
A-00006 1500 S/. 800.00
A-00007 2350 S/. 150.00
A-00008 45586 S/. 50.00
A-00009 1235 S/. 115.00
A-00010 3750 S/. 65.00 INTEGR
A-00011 1578 S/. 75.00
A-00012 32500 S/. 140.00
A-00013 7845 S/. 250.00 Cabrera Vite
A-00014 6578 S/. 300.00 Guerra Mauric
A-00015 1248 S/. 120.00
Otiniano Tene
A-00016 3025 S/. 110.00
A-00017 6022 S/. 90.00 Silva Mechato
A-00018 1892 S/. 245.00
A-00019 7325 S/. 180.00
A-00020 990 S/. 210.00
A-00021 1350 S/. 575.00
A-00022 12000 S/. 500.00
A-00023 5700 S/. 100.00
A-00024 980 S/. 180.00
A-00025 2150 S/. 225.00
A-00026 35000 S/. 750.00
A-00027 15600 S/. 850.00
A-00028 1400 S/. 135.00
A-00029 250 S/. 60.00
A-00030 430 S/. 170.00
A-00031 35500 S/. 200.00
A-00032 16200 S/. 350.00
A-00033 15250 S/. 225.00
A-00034 945 S/. 455.00
A-00035 2165 S/. 774.00
A-00036 3025 S/. 105.00
A-00037 460 S/. 80.00
A-00038 7784 S/. 55.00
TOTAL 371547
RIALS S.A.C

ales de construcción. Se desea clasificar por el sistema ABC los 38 productos

e dicha empresa suministra:

arlos por zonas A,B y C en base a la Ley de Pareto o Ley 80/20.

sión y el % de Inversión Acumulado.

INTEGRANTES:

Cabrera Vite Adriana

Guerra Mauricio Brenda
Otiniano Tene Danitza
Silva Mechato Melanie
 PRECIO
COD DEMANDA INVERSIÓN I.ACUMULADO % I.ACUMULADO
UNITARIO
A-00026 35000 S/. 750.00 S/. 26,250,000.00 S/. 26,250,000.00 25.58%
A-00027 15600 S/. 850.00 S/. 13,260,000.00 S/. 39,510,000.00 38.50%
A-00002 34560 S/. 255.00 S/. 8,812,800.00 S/. 48,322,800.00 47.09%
A-00031 35500 S/. 200.00 S/. 7,100,000.00 S/. 55,422,800.00 54.01%
A-00022 12000 S/. 500.00 S/. 6,000,000.00 S/. 61,422,800.00 59.85%
A-00032 16200 S/. 350.00 S/. 5,670,000.00 S/. 67,092,800.00 65.38%
A-00004 27694 S/. 200.00 S/. 5,538,800.00 S/. 72,631,600.00 70.77%
A-00012 32500 S/. 140.00 S/. 4,550,000.00 S/. 77,181,600.00 75.21%
A-00001 25000 S/. 150.00 S/. 3,750,000.00 S/. 80,931,600.00 78.86%
A-00033 15250 S/. 225.00 S/. 3,431,250.00 S/. 84,362,850.00 82.21%
A-00008 45586 S/. 50.00 S/. 2,279,300.00 S/. 86,642,150.00 84.43%
A-00014 6578 S/. 300.00 S/. 1,973,400.00 S/. 88,615,550.00 86.35%
A-00013 7845 S/. 250.00 S/. 1,961,250.00 S/. 90,576,800.00 88.26%
A-00035 2165 S/. 774.00 S/. 1,675,710.00 S/. 92,252,510.00 89.89%
A-00005 2345 S/. 610.00 S/. 1,430,450.00 S/. 93,682,960.00 91.29%
A-00019 7325 S/. 180.00 S/. 1,318,500.00 S/. 95,001,460.00 92.57%
A-00006 1500 S/. 800.00 S/. 1,200,000.00 S/. 96,201,460.00 93.74%
A-00021 1350 S/. 575.00 S/. 776,250.00 S/. 96,977,710.00 94.50%
A-00023 5700 S/. 100.00 S/. 570,000.00 S/. 97,547,710.00 95.05%
A-00017 6022 S/. 90.00 S/. 541,980.00 S/. 98,089,690.00 95.58%
A-00025 2150 S/. 225.00 S/. 483,750.00 S/. 98,573,440.00 96.05%
A-00018 1892 S/. 245.00 S/. 463,540.00 S/. 99,036,980.00 96.51%
A-00034 945 S/. 455.00 S/. 429,975.00 S/. 99,466,955.00 96.92%
A-00038 7784 S/. 55.00 S/. 428,120.00 S/. 99,895,075.00 97.34%
A-00003 2335 S/. 160.00 S/. 373,600.00 S/. 100,268,675.00 97.71%
A-00007 2350 S/. 150.00 S/. 352,500.00 S/. 100,621,175.00 98.05%
A-00016 3025 S/. 110.00 S/. 332,750.00 S/. 100,953,925.00 98.37%
A-00036 3025 S/. 105.00 S/. 317,625.00 S/. 101,271,550.00 98.68%
A-00010 3750 S/. 65.00 S/. 243,750.00 S/. 101,515,300.00 98.92%
A-00020 990 S/. 210.00 S/. 207,900.00 S/. 101,723,200.00 99.12%
A-00028 1400 S/. 135.00 S/. 189,000.00 S/. 101,912,200.00 99.31%
A-00024 980 S/. 180.00 S/. 176,400.00 S/. 102,088,600.00 99.48%
A-00015 1248 S/. 120.00 S/. 149,760.00 S/. 102,238,360.00 99.62%
A-00009 1235 S/. 115.00 S/. 142,025.00 S/. 102,380,385.00 99.76%
A-00011 1578 S/. 75.00 S/. 118,350.00 S/. 102,498,735.00 99.88%
A-00030 430 S/. 170.00 S/. 73,100.00 S/. 102,571,835.00 99.95%
A-00037 460 S/. 80.00 S/. 36,800.00 S/. 102,608,635.00 99.99%
A-00029 250 S/. 60.00 S/. 15,000.00 S/. 102,623,635.00 100.00%
TOTAL 371547 S/. 102,623,635.00
ZONA % ZONA N°ELEMENTOS %ARTICULOS

A 0-80% A 9 23.68%
A 80%-95% B 9 23.68%
A 95%-100% C 20 52.63%
A TOTAL 38 100.00%
A 78.86%
A
A Diagrama de Pareto
A
120.00%
A
B 100.00% 94.50%
B Porcentaje de Inversión
78.86%
80.00%
B
B 60.00%
B 15.64%
B 40.00% 78.86%
B 20.00% 15.64%
B
B 0.00%
9 9
C
C Número de Elementos

C
C %INVERSIÓN %INV.ACUMULADO

C
C
C
C
C
C
5.50%
C
C
C
C
C
C
C
C
C
C
100.00%
 %INV.ACUMULAD
%ACUMULADO %INVERSIÓN
O
23.68% 78.86% 78.86%
47.37% 15.64% 94.50%
100.00% 5.50% 100.00%
100.00%

agrama de Pareto

100.00%
94.50%

15.64%
5.50%

9 20
Número de Elementos

NVERSIÓN %INV.ACUMULADO
Gracias al sistema de costeo ABC nos hemos podido dar cuenta de que el 80% de la inversión está dada
por el 20% de nuestros artículos: A-00026, A-00027, A-00002, A-00031, A-00022, A-00032, A-00004, A-
00012 y A-00001, por los cuales me debo de preocupar al corto plazo, por los que se encuentran en la
zona B al mediano plazo y por los que se encuentran en la zona C a largo plazo.