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https://biblio.uptc.edu.co:2566/?

il=9268&pg=54
HOJA DE COSTOS PROCESO D
Produccion KG 49,360,000 Rendimiento
Descripcion unidad cantidad indice de consumo
COSTO VARIABLE
MATERIA PRIMA A KG 5,108,760 0.10
MATERIA PRIMA B KG 39,147,416 0.7931
MATERIA PRIMA C KG 12,483,144 0.2529
ENERGIA ELECTRICA KG 691,040 0.014
COSTO FIJO
MO $
CIF

COSTO TOTAL

ESTADO DE RESULTADOS KG $/KG $


Ingresos 49,360,000 - -
- Costos de ventas 49,360,000 170 8,379,884,176
Utilidad Bruta - 170 - 8,379,884,176
margen bruto #DIV/0! #DIV/0!
GASTOS ADMINISTRATIVOS Y VENTAS 100000
UTILIDAD OPERATIVA - 8,379,984,176
MARGEN OPERATIVO #DIV/0!
IMPUESTOS (33%) - 2,765,394,778
UTILIDAD NETA - 5,614,589,398
#DIV/0!

ENTRADAS ESCENARIO 1 ESCENARIO 2


Produccion (und) 1,000 1,000 1,000
Consumo MP (kg/und) 10 10 10
Desperdicio (%) 10% 10% 8%
Costo de compra ($/kg) 300 400 350
Destajo ($/und) 2,000 2,000 2,000
Precio unitario ($/und) 15,000 15,000 15,000

SALIDAS
Costo materiales 515,984,760
Costo MO 4,932,574,416
CIF 1,250,000,000
Costo total 8,379,884,176
Costo unitario 170
Utilidad -
87% Desperdicio (%)
costo medio
precio unitario (COP/und) Costo total (COP)
(COP/UND)
7,129,884,176 144
101 515,984,760 10
126 4,932,574,416 100
125 1,560,393,000 32
175 120,932,000 2
1,250,000,000 25
800,000,000 16
450,000,000 9

8,379,884,176 170
COSTO DE PRODUCCION TCOSTO DE PRODUCCION UNITARIO
Precio de venta $/KG
Utilidad Bruta $/KG - 170

-
400

PRODUCCION (und)
500
600
700
800
Punto de equilibrio(UB) KG - 8,653,717.0 900
1,000
Punto de equilibrio(UO) KG - 8,654,409.3 1,100

Punto de equilibrio(UN) KG - 8,654,409.3


UTILIDAD ($)
UTILIDAD ($/und+K5:Q13)
DESPERDICIO (%)
0 5 10 15
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -

UTILIDAD UNITARIA
###

/und+K5:Q13)

20 25 - 1,286
- - - 958
- - - 984
- -
- -
- -
- -
- -
- -
50 (COP)

Costo
Unitario Total Prod (und) Costo fijo
Variable

CV 144 50 7,222 1,250,000,000


CF 1,250,000,000 100 14,445 1,250,000,000
PV - 150 21,667 1,250,000,000
200 28,889 1,250,000,000
PE ### 250 36,112 1,250,000,000
300 43,334 1,250,000,000
350 50,556 1,250,000,000
400 57,779 1,250,000,000
450 65,001 1,250,000,000
500 72,223 1,250,000,000
550 79,446 1,250,000,000
600 86,668 1,250,000,000
650 93,890 1,250,000,000
700 101,113 1,250,000,000
750 108,335 1,250,000,000
800 115,557 1,250,000,000
850 122,780 1,250,000,000
900 130,002 1,250,000,000
950 137,224 1,250,000,000
1,000 144,447 1,250,000,000
1,050 151,669 1,250,000,000
1,100 158,891 1,250,000,000
(COP) COP/Und
Costo Precio de
Costo fijo Costo total
Costo total Ingreso Utilidad Variable venta
Unitario Unitario
Unitario unitario
1,250,007,222 - - 1,250,007,222 144 25,000,000 25,000,144 -
1,250,014,445 - - 1,250,014,445 144 12,500,000 12,500,144 -
1,250,021,667 - - 1,250,021,667 144 8,333,333 8,333,478 -
1,250,028,889 - - 1,250,028,889 144 6,250,000 6,250,144 -
1,250,036,112 - - 1,250,036,112 144 5,000,000 5,000,144 -
1,250,043,334 - - 1,250,043,334 144 4,166,667 4,166,811 -
1,250,050,556 - - 1,250,050,556 144 3,571,429 3,571,573 -
1,250,057,779 - - 1,250,057,779 144 3,125,000 3,125,144 -
1,250,065,001 - - 1,250,065,001 144 2,777,778 2,777,922 -
1,250,072,223 - - 1,250,072,223 144 2,500,000 2,500,144 -
1,250,079,446 - - 1,250,079,446 144 2,272,727 2,272,872 -
1,250,086,668 - - 1,250,086,668 144 2,083,333 2,083,478 -
1,250,093,890 - - 1,250,093,890 144 1,923,077 1,923,221 -
1,250,101,113 - - 1,250,101,113 144 1,785,714 1,785,859 -
1,250,108,335 - - 1,250,108,335 144 1,666,667 1,666,811 -
1,250,115,557 - - 1,250,115,557 144 1,562,500 1,562,644 -
1,250,122,780 - - 1,250,122,780 144 1,470,588 1,470,733 -
1,250,130,002 - - 1,250,130,002 144 1,388,889 1,389,033 -
1,250,137,224 - - 1,250,137,224 144 1,315,789 1,315,934 -
1,250,144,447 - - 1,250,144,447 144 1,250,000 1,250,144 -
1,250,151,669 - - 1,250,151,669 144 1,190,476 1,190,621 -
1,250,158,891 - - 1,250,158,891 144 1,136,364 1,136,508 -
1,500,000,000

Utilidad 1,000,000,000
Unitario

- 25,000,144 500,000,000
- 12,500,144
- 8,333,478
- 6,250,144 -

- 5,000,144 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 000 050 100
1, 1, 1,
- 4,166,811 -500,000,000
- 3,571,573
- 3,125,144
- 2,777,922 -1,000,000,000
- 2,500,144
- 2,272,872
-1,500,000,000
- 2,083,478
- 1,923,221 Costo Variable Costo fijo Costo total
- 1,785,859 Ingreso Utilidad

- 1,666,811 30,000,000
- 1,562,644
- 1,470,733
- 1,389,033 20,000,000
- 1,315,934
- 1,250,144
- 1,190,621 10,000,000
- 1,136,508

-
50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 000 050 100
1, 1, 1,
(10,000,000)

(20,000,000)

(30,000,000)
gris costo total
rojo costo fijo
azul claro costo variable
0 0 0 amarilla ingeso
00 05 10
1, 1, 1,

00 50 00
,0 1,0 1,1