UNIVERSIDAD DE SAN CARLOS DE G

CENTRO UNIVERSITARIO DE OR
MAESTRÍA EN CIENCIAS EN ADMINISTRACI

Mario Alexander Morales Hernández

Melizza Isabel Ruiz Guerra

CHIQUIMULA, GUATEMA
E SAN CARLOS DE GUATEMALA
NIVERSITARIO DE ORIENTE
AS EN ADMINISTRACIÓN FINANCIERA

CASO III

rnández
rra

IQUIMULA, GUATEMALA, MAYO 2021

 DEMANDA Nacional
10,000 cajas semana
Precio Q 12.50 caja
CF Q 4,000.00 por trabajador
Jornada 8 horas
6 días / semana
Otros CF Q 120,000.00 mensuales
CV Maq 1 65% del total ingresos
CV Maq 2 67% del total ingresos

MODELO – DXDCH-10A
INSUMOS DE PRODUCCIÓN PRODUCCIÓN
PRODUCCIÓN DE
MANO DE DE TE DE TE PRODUCTO PRODUCTO
TE EMPACADO EN
OBRA (horas- EMPACADO EMPACADO MARGINAL PROMEDIO
Kg.
hombre) EN gramos EN cajas.

L
0 0 0 0 0 0
50 280 280,000 7,000 7,000 140
100 420 420,000 10,500 3,500 105
150 560 560,000 14,000 3,500 93
200 700 700,000 17,500 3,500 88
250 805 805,000 20,125 2,625 81
300 917 917,000 22,925 2,800 76
350 1,015 1,015,000 25,375 2,450 73
400 1,103 1,103,000 27,575 2,200 69
450 1,181 1,181,000 29,525 1,950 66
500 1,249 1,249,000 31,225 1,700 62
550 1,307 1,307,000 32,675 1,450 59
600 1,355 1,355,000 33,875 1,200 56
650 1,393 1,393,000 34,825 950 54
700 1,421 1,421,000 35,525 700 51
750 1,439 1,439,000 35,975 450 48
800 1,447 1,447,000 36,175 200 45
850 1,445 1,445,000 36,125 -50 43
900 1,433 1,433,000 35,825 -300 40
950 1,411 1,411,000 35,275 -550 37
1,000 1,379 1,379,000 34,475 -800 34

FUNCIÓN DE PRODUCCIÓN
MODELO DXDCH-10A
40,000
35,000
f(x) = − 0.053359683794466 x² + 85.6324110671936 x + 1915.01976284587
30,000 R² = 0.997599641567905
25,000
Producción

20,000
15,000
10,000
5,000
0
0 200 400 600 800 1,000 1,200
-5,000
 35,000 f(x) = − 0.053359683794466 x² + 85.6324110671936 x + 1915.01976284587
30,000 R² = 0.997599641567905
25,000

Producción
20,000
15,000
10,000
5,000
0
0 200 400 600 800 1,000 1,200
-5,000
Mano de Obra

PRODUCCIÓN Polynomial (PRODUCCIÓN)

PRODUCTO MARGINAL PRODUCTO PROMEDIO
 DEMANDA Internacional
10,000 cajas semana
Precio Q 10.00 caja

K fijo
L crece

Q = f(K, L)

MODELO – DXDCH-20A
INSUMOS DE PRODUCCIÓN PRODUCCIÓN PRODUCCIÓN
MANO DE DE TE DE TE DE TE PRODUCTO PRODUCTO
OBRA (horas- EMPACADO EMPACADO EMPACADO MARGINAL PROMEDIO
hombre) EN Kg. EN gramos EN cajas.

L
0 0 0 0 0 0
100 560 560,000 14,000 14,000 140
200 840 840,000 21,000 7,000 105
300 1,120 1,120,000 28,000 7,000 93
400 1,400 1,400,000 35,000 7,000 88
500 1,610 1,610,000 40,250 5,250 81
600 1,834 1,834,000 45,850 5,600 76
700 2,030 2,030,000 50,750 4,900 73
800 2,206 2,206,000 55,150 4,400 69
900 2,362 2,362,000 59,050 3,900 66
1,000 2,498 2,498,000 62,450 3,400 62
1,100 2,614 2,614,000 65,350 2,900 59
1,200 2,710 2,710,000 67,750 2,400 56
1,300 2,786 2,786,000 69,650 1,900 54
1,400 2,842 2,842,000 71,050 1,400 51
1,500 2,878 2,878,000 71,950 900 48
1,600 2,894 2,894,000 72,350 400 45
1,700 2,890 2,890,000 72,250 -100 43
1,800 2,866 2,866,000 71,650 -600 40
1,900 2,822 2,822,000 70,550 -1,100 37
2,000 2,758 2,758,000 68,950 -1,600 34

FUNCIÓN DE PRODUCCIÓN
MODELO DXDCH-20A
80,000
70,000
f(x) = − 0.026931818181818 x² + 91.4068181818181 x − 5127.49999999995
60,000 R² = 0.997585937386154
50,000
Producción

40,000
30,000
20,000
10,000
1,000 1,200 0
0 500 1,000 1,500 2,000
-10,000
 70,000
f(x) = − 0.026931818181818 x² + 91.4068181818181 x − 5127.49999999995
60,000 R² = 0.997585937386154
50,000

Producción
40,000
30,000
20,000
10,000
1,000 1,200 0
0 500 1,000 1,500 2,000
-10,000
Mano de Obra

PRODUCCIÓN Polynomial (PRODUCCIÓN)

PRODUCTO MARGINAL PRODUCTO PROMEDIO
CIÓN

999995

1,500 2,000 2,500

999995

1,500 2,000 2,500

lynomial (PRODUCCIÓN)
ODUCTO PROMEDIO
 PRECIO NACIONAL Q 12.50

MODELO – DXDCH-10A

INSUMOS
PRODUCCI
DE MANO
ÓN DE TE Trabajadore
DE OBRA
EMPACAD s Salario Mano
(horas-
O EN cajas de Obra (por Otros Costos
hombre)
trabajador) Fijos COSTOS FIJOS Precio

0 0 0 Q - Q 120,000.00 Q 120,000.00 Q 12.50

7,000 50 6 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
10,500 100 13 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
14,000 150 19 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
17,500 200 25 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
20,125 250 31 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
22,925 300 38 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
25,375 350 44 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
27,575 400 50 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
29,525 450 56 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
31,225 500 63 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
32,675 550 69 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
33,875 600 75 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
34,825 650 81 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
35,525 700 88 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
35,975 750 94 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
36,175 800 100 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
36,125 850 106 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
35,825 900 113 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
35,275 950 119 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50
34,475 1,000 125 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 12.50

PRECIO INTERNACIONAL Q 10.00

INSUMOS
PRODUCCI
DE MANO
ÓN DE TE Trabajadore
DE OBRA
EMPACAD s Salario Mano
(horas-
O EN cajas de Obra (por Otros Costos
hombre)
trabajador) Fijos COSTOS FIJOS Precio

0 0 0 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00

7,000 50 6 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
10,500 100 13 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
14,000 150 19 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
17,500 200 25 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
20,125 250 31 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
22,925 300 38 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
25,375 350 44 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
27,575 400 50 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
29,525 450 56 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
31,225 500 63 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
32,675 550 69 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
33,875 600 75 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
34,825 650 81 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
35,525 700 88 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
35,975 750 94 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
36,175 800 100 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
36,125 850 106 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
35,825 900 113 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
35,275 950 119 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
34,475 1,000 125 Q 4,000.00 Q 120,000.00 Q 124,000.00 Q 10.00
 Costo fijo
Costo promedio
Costo marginal promedio por por unidad
COSTOS por unidad unidad CFP =
INGRESO TOTAL VARIABLES COSTOS TOTALES CM CP = CT / c CF/c
CT CM CP CFP
Q - Q - Q 120,000.00 Q - Q -
Q 87,500.00 Q 56,875.00 Q 180,875.00 Q 60,875.00 Q 25.84 Q 17.71
Q 131,250.00 Q 85,312.50 Q 209,312.50 Q 28,437.50 Q 19.93 Q 11.81
Q 175,000.00 Q 113,750.00 Q 237,750.00 Q 28,437.50 Q 16.98 Q 8.86
Q 218,750.00 Q 142,187.50 Q 266,187.50 Q 28,437.50 Q 15.21 Q 7.09
Q 251,562.50 Q 163,515.63 Q 287,515.63 Q 21,328.13 Q 14.29 Q 6.16
Q 286,562.50 Q 186,265.63 Q 310,265.63 Q 22,750.00 Q 13.53 Q 5.41
Q 317,187.50 Q 206,171.88 Q 330,171.88 Q 19,906.25 Q 13.01 Q 4.89
Q 344,687.50 Q 224,046.88 Q 348,046.88 Q 17,875.00 Q 12.62 Q 4.50
Q 369,062.50 Q 239,890.63 Q 363,890.63 Q 15,843.75 Q 12.32 Q 4.20
Q 390,312.50 Q 253,703.13 Q 377,703.13 Q 13,812.50 Q 12.10 Q 3.97
Q 408,437.50 Q 265,484.38 Q 389,484.38 Q 11,781.25 Q 11.92 Q 3.79
Q 423,437.50 Q 275,234.38 Q 399,234.38 Q 9,750.00 Q 11.79 Q 3.66
Q 435,312.50 Q 282,953.13 Q 406,953.13 Q 7,718.75 Q 11.69 Q 3.56
Q 444,062.50 Q 288,640.63 Q 412,640.63 Q 5,687.50 Q 11.62 Q 3.49
Q 449,687.50 Q 292,296.88 Q 416,296.88 Q 3,656.25 Q 11.57 Q 3.45
Q 452,187.50 Q 293,921.88 Q 417,921.88 Q 1,625.00 Q 11.55 Q 3.43
Q 451,562.50 Q 293,515.63 Q 417,515.63 -Q 406.25 Q 11.56 Q 3.43
Q 447,812.50 Q 291,078.13 Q 415,078.13 -Q 2,437.50 Q 11.59 Q 3.46
Q 440,937.50 Q 286,609.38 Q 410,609.38 -Q 4,468.75 Q 11.64 Q 3.52
Q 430,937.50 Q 280,109.38 Q 404,109.38 -Q 6,500.00 Q 11.72 Q 3.60

Costo fijo
Costo promedio
Costo marginal promedio por por unidad
COSTOS por unidad unidad CFP =
INGRESO TOTAL VARIABLES COSTOS TOTALES CM CP = CT / c CF/c
CT CM CP CFP
Q - Q - Q 124,000.00 Q - Q -
Q 70,000.00 Q 45,500.00 Q 169,500.00 Q 45,500.00 Q 24.21 Q 17.71
Q 105,000.00 Q 68,250.00 Q 192,250.00 Q 22,750.00 Q 18.31 Q 11.81
Q 140,000.00 Q 91,000.00 Q 215,000.00 Q 22,750.00 Q 15.36 Q 8.86
Q 175,000.00 Q 113,750.00 Q 237,750.00 Q 22,750.00 Q 13.59 Q 7.09
Q 201,250.00 Q 130,812.50 Q 254,812.50 Q 17,062.50 Q 12.66 Q 6.16
Q 229,250.00 Q 149,012.50 Q 273,012.50 Q 18,200.00 Q 11.91 Q 5.41
Q 253,750.00 Q 164,937.50 Q 288,937.50 Q 15,925.00 Q 11.39 Q 4.89
Q 275,750.00 Q 179,237.50 Q 303,237.50 Q 14,300.00 Q 11.00 Q 4.50
Q 295,250.00 Q 191,912.50 Q 315,912.50 Q 12,675.00 Q 10.70 Q 4.20
Q 312,250.00 Q 202,962.50 Q 326,962.50 Q 11,050.00 Q 10.47 Q 3.97
Q 326,750.00 Q 212,387.50 Q 336,387.50 Q 9,425.00 Q 10.29 Q 3.79
Q 338,750.00 Q 220,187.50 Q 344,187.50 Q 7,800.00 Q 10.16 Q 3.66
Q 348,250.00 Q 226,362.50 Q 350,362.50 Q 6,175.00 Q 10.06 Q 3.56
Q 355,250.00 Q 230,912.50 Q 354,912.50 Q 4,550.00 Q 9.99 Q 3.49
Q 359,750.00 Q 233,837.50 Q 357,837.50 Q 2,925.00 Q 9.95 Q 3.45
Q 361,750.00 Q 235,137.50 Q 359,137.50 Q 1,300.00 Q 9.93 Q 3.43
Q 361,250.00 Q 234,812.50 Q 358,812.50 -Q 325.00 Q 9.93 Q 3.43
Q 358,250.00 Q 232,862.50 Q 356,862.50 -Q 1,950.00 Q 9.96 Q 3.46
Q 352,750.00 Q 229,287.50 Q 353,287.50 -Q 3,575.00 Q 10.02 Q 3.52
Q 344,750.00 Q 224,087.50 Q 348,087.50 -Q 5,200.00 Q 10.10 Q 3.60
 ANÁLISIS DE COSTOS
MODELO-DXDCH-10A (Precio
Costo Q30.00
variable
promedio
por unidad Q25.00
CVP =
CV/c UTILIDAD
CVP
Q20.00
Q - -Q 120,000.00
Q 8.13 -Q 93,375.00
Q 8.13 -Q 78,062.50 Q15.00
Q 8.13 -Q 62,750.00
Q 8.13 -Q 47,437.50
Q 8.13 -Q 35,953.13 Q10.00
Q 8.13 -Q 23,703.13
Q 8.13 -Q 12,984.38
Q 8.13 -Q 3,359.38 Q5.00

Q 8.13 Q 5,171.88
Q 8.13 Q 12,609.38
Q-
Q 8.13 Q 18,953.13 0 5,000 10,000 15,000 20,000
Q 8.13 Q 24,203.13
CP CFP CVP
Q 8.13 Q 28,359.38
Q 8.13 Q 31,421.88
Q 8.13 Q 33,390.63
Q 8.13 Q 34,265.63 ANÁLISIS DE COSTOS
Q 8.13 Q 34,046.88
Q 8.13 Q 32,734.38
MODELO-DXDCH-10A (Precio
Q 8.13 Q 30,328.13 Q30.00
Q 8.13 Q 26,828.13

Q25.00

Q20.00

Costo
variable Q15.00
promedio
por unidad
CVP =
CV/c UTILIDAD Q10.00
CVP
Q - -Q 124,000.00
Q 6.50 -Q 99,500.00 Q5.00

Q-
0 5,000 10,000 15,000 20,000
 Q10.00

Q5.00
Q 6.50 -Q 87,250.00
Q 6.50 -Q 75,000.00
Q 6.50 -Q 62,750.00 Q-
0 5,000 10,000 15,000 20,000
Q 6.50 -Q 53,562.50
Q 6.50 -Q 43,762.50 CP CFP CVP
Q 6.50 -Q 35,187.50
Q 6.50 -Q 27,487.50
Q 6.50 -Q 20,662.50
Q 6.50 -Q 14,712.50
Q 6.50 -Q 9,637.50
Q 6.50 -Q 5,437.50
Q 6.50 -Q 2,112.50
Q 6.50 Q 337.50
Q 6.50 Q 1,912.50
Q 6.50 Q 2,612.50
Q 6.50 Q 2,437.50
Q 6.50 Q 1,387.50
Q 6.50 -Q 537.50
Q 6.50 -Q 3,337.50
 Q500,000.00
S DE COSTOS
O-DXDCH-10A (Precio Nacional)
Q400,000.00

Q300,000.00

Q200,000.00

Q100,000.00

Q-
0 5,000 1

Q(100,000.00)

Q(200,000.00)
,000 20,000 25,000 30,000 35,000 40,000
C
CP CFP CVP Precio

Q400,000.00
COSTOS
DCH-10A (Precio Internacional)
Q300,000.00

Q200,000.00

Q100,000.00

Q-
0 5,000 10,

Q(100,000.00)

Q(200,000.00)
000 20,000 25,000 30,000 35,000 40,000
CM
 Q(100,000.00)

Q(200,000.00)
000 20,000 25,000 30,000 35,000 40,000
CM
CP CFP CVP Precio
00

00

00

00

00

-
0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000

00)

00)

CM INGRESO TOTAL COSTOS VARIABLES UTILIDAD

0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000

CM INGRESO TOTAL COSTOS VARIABLES UTILIDAD

CM INGRESO TOTAL COSTOS VARIABLES UTILIDAD
35,000 40,000

35,000 40,000
 PRECIO NACIONAL Q 12.50

MODELO – DXDCH-20A
PRODUCCIÓN INSUMOS DE
DE TE MANO DE
Trabajadores Salario Mano de
EMPACADO OBRA (horas-
EN cajas hombre) Obra (por
trabajador) Otros Costos Fijos COSTOS FIJOS

0 0 0 Q - Q 120,000.00 Q 120,000.00
14,000 100 13 Q 4,000.00 Q 120,000.00 Q 124,000.00
21,000 200 25 Q 4,000.00 Q 120,000.00 Q 124,000.00
28,000 300 38 Q 4,000.00 Q 120,000.00 Q 124,000.00
35,000 400 50 Q 4,000.00 Q 120,000.00 Q 124,000.00
40,250 500 63 Q 4,000.00 Q 120,000.00 Q 124,000.00
45,850 600 75 Q 4,000.00 Q 120,000.00 Q 124,000.00
50,750 700 88 Q 4,000.00 Q 120,000.00 Q 124,000.00
55,150 800 100 Q 4,000.00 Q 120,000.00 Q 124,000.00
59,050 900 113 Q 4,000.00 Q 120,000.00 Q 124,000.00
62,450 1,000 125 Q 4,000.00 Q 120,000.00 Q 124,000.00
65,350 1,100 138 Q 4,000.00 Q 120,000.00 Q 124,000.00
67,750 1,200 150 Q 4,000.00 Q 120,000.00 Q 124,000.00
69,650 1,300 163 Q 4,000.00 Q 120,000.00 Q 124,000.00
71,050 1,400 175 Q 4,000.00 Q 120,000.00 Q 124,000.00
71,950 1,500 188 Q 4,000.00 Q 120,000.00 Q 124,000.00
72,350 1,600 200 Q 4,000.00 Q 120,000.00 Q 124,000.00
72,250 1,700 213 Q 4,000.00 Q 120,000.00 Q 124,000.00
71,650 1,800 225 Q 4,000.00 Q 120,000.00 Q 124,000.00
70,550 1,900 238 Q 4,000.00 Q 120,000.00 Q 124,000.00
68,950 2,000 250 Q 4,000.00 Q 120,000.00 Q 124,000.00

PRECIO INTERNACIONAL Q 10.00

INSUMOS
PRODUCCI
DE MANO
ÓN DE TE Trabajadore Salario
DE OBRA
EMPACAD s Mano de
(horas-
O EN cajas Obra (por Otros Costos
hombre)
trabajador) Fijos COSTOS FIJOS

0 0 0 Q 4,000.00 Q 120,000.00 Q 124,000.00

14,000 100 13 Q 4,000.00 Q 120,000.00 Q 124,000.00
21,000 200 25 Q 4,000.00 Q 120,000.00 Q 124,000.00
28,000 300 38 Q 4,000.00 Q 120,000.00 Q 124,000.00
35,000 400 50 Q 4,000.00 Q 120,000.00 Q 124,000.00
40,250 500 63 Q 4,000.00 Q 120,000.00 Q 124,000.00
45,850 600 75 Q 4,000.00 Q 120,000.00 Q 124,000.00
50,750 700 88 Q 4,000.00 Q 120,000.00 Q 124,000.00
55,150 800 100 Q 4,000.00 Q 120,000.00 Q 124,000.00
59,050 900 113 Q 4,000.00 Q 120,000.00 Q 124,000.00
62,450 1,000 125 Q 4,000.00 Q 120,000.00 Q 124,000.00
65,350 1,100 138 Q 4,000.00 Q 120,000.00 Q 124,000.00
67,750 1,200 150 Q 4,000.00 Q 120,000.00 Q 124,000.00
69,650 1,300 163 Q 4,000.00 Q 120,000.00 Q 124,000.00
71,050 1,400 175 Q 4,000.00 Q 120,000.00 Q 124,000.00
71,950 1,500 188 Q 4,000.00 Q 120,000.00 Q 124,000.00
72,350 1,600 200 Q 4,000.00 Q 120,000.00 Q 124,000.00
72,250 1,700 213 Q 4,000.00 Q 120,000.00 Q 124,000.00
71,650 1,800 225 Q 4,000.00 Q 120,000.00 Q 124,000.00
70,550 1,900 238 Q 4,000.00 Q 120,000.00 Q 124,000.00
68,950 2,000 250 Q 4,000.00 Q 120,000.00 Q 124,000.00
 Costo fijo
Costo promedio promedio por
Costo marginal por por unidad unidad CFP
Precio INGRESO TOTAL COSTOS VARIABLES COSTOS TOTALES unidad CM CP = CT / c = CF/c
CT CM CP CFP
Q 12.50 Q - Q - Q 120,000.00 Q - Q -
Q 12.50 Q 175,000.00 Q 117,250.00 Q 241,250.00 Q 121,250.00 Q 17.23 Q 8.86
Q 12.50 Q 262,500.00 Q 175,875.00 Q 299,875.00 Q 58,625.00 Q 14.28 Q 5.90
Q 12.50 Q 350,000.00 Q 234,500.00 Q 358,500.00 Q 58,625.00 Q 12.80 Q 4.43
Q 12.50 Q 437,500.00 Q 293,125.00 Q 417,125.00 Q 58,625.00 Q 11.92 Q 3.54
Q 12.50 Q 503,125.00 Q 337,093.75 Q 461,093.75 Q 43,968.75 Q 11.46 Q 3.08
Q 12.50 Q 573,125.00 Q 383,993.75 Q 507,993.75 Q 46,900.00 Q 11.08 Q 2.70
Q 12.50 Q 634,375.00 Q 425,031.25 Q 549,031.25 Q 41,037.50 Q 10.82 Q 2.44
Q 12.50 Q 689,375.00 Q 461,881.25 Q 585,881.25 Q 36,850.00 Q 10.62 Q 2.25
Q 12.50 Q 738,125.00 Q 494,543.75 Q 618,543.75 Q 32,662.50 Q 10.47 Q 2.10
Q 12.50 Q 780,625.00 Q 523,018.75 Q 647,018.75 Q 28,475.00 Q 10.36 Q 1.99
Q 12.50 Q 816,875.00 Q 547,306.25 Q 671,306.25 Q 24,287.50 Q 10.27 Q 1.90
Q 12.50 Q 846,875.00 Q 567,406.25 Q 691,406.25 Q 20,100.00 Q 10.21 Q 1.83
Q 12.50 Q 870,625.00 Q 583,318.75 Q 707,318.75 Q 15,912.50 Q 10.16 Q 1.78
Q 12.50 Q 888,125.00 Q 595,043.75 Q 719,043.75 Q 11,725.00 Q 10.12 Q 1.75
Q 12.50 Q 899,375.00 Q 602,581.25 Q 726,581.25 Q 7,537.50 Q 10.10 Q 1.72
Q 12.50 Q 904,375.00 Q 605,931.25 Q 729,931.25 Q 3,350.00 Q 10.09 Q 1.71
Q 12.50 Q 903,125.00 Q 605,093.75 Q 729,093.75 -Q 837.50 Q 10.09 Q 1.72
Q 12.50 Q 895,625.00 Q 600,068.75 Q 724,068.75 -Q 5,025.00 Q 10.11 Q 1.73
Q 12.50 Q 881,875.00 Q 590,856.25 Q 714,856.25 -Q 9,212.50 Q 10.13 Q 1.76
Q 12.50 Q 861,875.00 Q 577,456.25 Q 701,456.25 -Q 13,400.00 Q 10.17 Q 1.80

Costo Costo fijo

promedio promedio
Costo marginal por unidad por unidad
INGRESO COSTOS COSTOS por unidad CP = CT CFP =
Precio TOTAL VARIABLES TOTALES CM /c CF/c
CT CM CP CFP
Q 10.00 Q - Q - Q 124,000.00 Q - Q -
Q 10.00 Q 140,000.00 Q 93,800.00 Q 217,800.00 Q 93,800.00 Q 15.56 Q 8.86
Q 10.00 Q 210,000.00 Q 140,700.00 Q 264,700.00 Q 46,900.00 Q 12.60 Q 5.90
Q 10.00 Q 280,000.00 Q 187,600.00 Q 311,600.00 Q 46,900.00 Q 11.13 Q 4.43
Q 10.00 Q 350,000.00 Q 234,500.00 Q 358,500.00 Q 46,900.00 Q 10.24 Q 3.54
Q 10.00 Q 402,500.00 Q 269,675.00 Q 393,675.00 Q 35,175.00 Q 9.78 Q 3.08
Q 10.00 Q 458,500.00 Q 307,195.00 Q 431,195.00 Q 37,520.00 Q 9.40 Q 2.70
Q 10.00 Q 507,500.00 Q 340,025.00 Q 464,025.00 Q 32,830.00 Q 9.14 Q 2.44
Q 10.00 Q 551,500.00 Q 369,505.00 Q 493,505.00 Q 29,480.00 Q 8.95 Q 2.25
Q 10.00 Q 590,500.00 Q 395,635.00 Q 519,635.00 Q 26,130.00 Q 8.80 Q 2.10
Q 10.00 Q 624,500.00 Q 418,415.00 Q 542,415.00 Q 22,780.00 Q 8.69 Q 1.99
Q 10.00 Q 653,500.00 Q 437,845.00 Q 561,845.00 Q 19,430.00 Q 8.60 Q 1.90
Q 10.00 Q 677,500.00 Q 453,925.00 Q 577,925.00 Q 16,080.00 Q 8.53 Q 1.83
Q 10.00 Q 696,500.00 Q 466,655.00 Q 590,655.00 Q 12,730.00 Q 8.48 Q 1.78
Q 10.00 Q 710,500.00 Q 476,035.00 Q 600,035.00 Q 9,380.00 Q 8.45 Q 1.75
Q 10.00 Q 719,500.00 Q 482,065.00 Q 606,065.00 Q 6,030.00 Q 8.42 Q 1.72
Q 10.00 Q 723,500.00 Q 484,745.00 Q 608,745.00 Q 2,680.00 Q 8.41 Q 1.71
Q 10.00 Q 722,500.00 Q 484,075.00 Q 608,075.00 -Q 670.00 Q 8.42 Q 1.72
Q 10.00 Q 716,500.00 Q 480,055.00 Q 604,055.00 -Q 4,020.00 Q 8.43 Q 1.73
Q 10.00 Q 705,500.00 Q 472,685.00 Q 596,685.00 -Q 7,370.00 Q 8.46 Q 1.76
Q 10.00 Q 689,500.00 Q 461,965.00 Q 585,965.00 -Q 10,720.00 Q 8.50 Q 1.80
 ANÁLISIS DE COSTOS
Costo variable MODELO-DXDCH-20A (Precio Na
promedio por
unidad CVP
= CV/c UTILIDAD Q20.00
CVP Q18.00
Q - -Q 120,000.00
Q16.00
Q 8.38 -Q 66,250.00
Q 8.38 -Q 37,375.00 Q14.00
Q 8.38 -Q 8,500.00
Q12.00
Q 8.38 Q 20,375.00
Q 8.38 Q 42,031.25 Q10.00

Q 8.38 Q 65,131.25 Q8.00

Q 8.38 Q 85,343.75
Q6.00
Q 8.38 Q 103,493.75
Q 8.38 Q 119,581.25 Q4.00
Q 8.38 Q 133,606.25 Q2.00
Q 8.38 Q 145,568.75
Q-
Q 8.38 Q 155,468.75 10,000 20,000 30,000 40,000 50,000
Q 8.38 Q 163,306.25
Q 8.38 Q 169,081.25 CP CFP CVP Precio

Q 8.38 Q 172,793.75
Q 8.38 Q 174,443.75
Q 8.38 Q 174,031.25
Q 8.38 Q 171,556.25
Q 8.38 Q 167,018.75
Q 8.38 Q 160,418.75 ANÁLISIS DE COSTOS
MODELO-DXDCH-10A (Preci
Q18.00

Q16.00

Costo Q14.00
variable
promedio Q12.00
por unidad
CVP = Q10.00
CV/c UTILIDAD
CVP Q8.00
Q - -Q 124,000.00
Q 6.70 -Q 77,800.00 Q6.00
Q 6.70 -Q 54,700.00
Q 6.70 -Q 31,600.00 Q4.00

Q 6.70 -Q 8,500.00
Q2.00

Q-
0 10,000 20,000 30,000 40,000
 Q6.00

Q4.00

Q2.00
Q 6.70 Q 8,825.00
Q 6.70 Q 27,305.00 Q-
Q 6.70 Q 43,475.00 0 10,000 20,000 30,000 40,000

Q 6.70 Q 57,995.00 CP CFP CVP

Q 6.70 Q 70,865.00
Q 6.70 Q 82,085.00
Q 6.70 Q 91,655.00
Q 6.70 Q 99,575.00
Q 6.70 Q 105,845.00
Q 6.70 Q 110,465.00
Q 6.70 Q 113,435.00
Q 6.70 Q 114,755.00
Q 6.70 Q 114,425.00
Q 6.70 Q 112,445.00
Q 6.70 Q 108,815.00
Q 6.70 Q 103,535.00
 Q1,000,000.00
OSTOS
CH-20A (Precio Nacional)
Q800,000.00

Q600,000.00

Q400,000.00

Q200,000.00

Q-
0 10,000 20,000

0,000 50,000 60,000 70,000 80,000 -Q200,000.00

CFP CVP Precio CM

Q800,000.00

E COSTOS
DXDCH-10A (Precio Internacional) Q700,000.00

Q600,000.00

Q500,000.00

Q400,000.00

Q300,000.00

Q200,000.00

Q100,000.00

Q-
0 10,000

-Q100,000.00

30,000 40,000 50,000 60,000 70,000 80,000

-Q200,000.00
 Q100,000.00

Q-
0 10,000

-Q100,000.00

30,000 40,000 50,000 60,000 70,000 80,000

-Q200,000.00
CP CFP CVP Precio
 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000

CM INGRESO TOTAL COSTOS VARIABLES UTILIDAD

00,000.00

00,000.00

00,000.00

00,000.00

00,000.00

00,000.00

00,000.00

00,000.00

Q-
0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80

00,000.00

00,000.00
00,000.00

Q-
0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80

00,000.00

00,000.00

CM INGRESO TOTAL COSTOS VARIABLES UTILIDAD

000 80,000

000 70,000 80,000

000 70,000 80,000
Cada cajita contiene 20 sobres de 2g cada uno.

MODELO – DXDCH-10A MODELO – DXDCH-20A

Capacidad de producción 30 y 60 sobres de 2 gramos por minuto Con el doble de capacidad de producción
3 cajas x minuto 6 cajas x minuto

Cajas Cajas
Hora 180 Hora 360
Jorna 8 hrs 1,440 Jorna 8 hrs 2,880
Semana 8,640 Semana 17,280
Mes 34,560 Mes 69,120

DEMANDA SEMANA MES Evaluando los costos, los niveles de producción y

utilidad se logro determinar que adquirir la
NACIONAL 10,000 40,000 máquina M-20A se logra cubrir el 90% del merc
INTERNACION 10,000 40,000 nacional e internacional.
TOTAL 20,000 80,000 90%
72,350
7,650
capacidad de producción
ajas x minuto

costos, los niveles de producción y la

e logro determinar que adquirir la
0A se logra cubrir el 90% del mercado
nacional e internacional.