COSTOS DIRECTOS E INDIRECTOS - VARIABLES Y FIJOS

Objeto del costo: Automovil producido BMW X5

COSTOS DIRECTOS COSTOS INDIRECTOS

Llantas usadas en cada Costos de electricidad de
COSTOS VARIABLES automóvil X5 la Planta de fabricación
del modelo X5
Sueldo del Supervisor de Costo del arrendamiento
COSTOS FIJOS la línea de montaje del X5 anual de la planta de
ensamblaje del BMW X5
 COSTO UNITARIO
Unidades Costo Variable Costo Variable Costos Fijos Costos
Producidas por Unidad Total Totales Totales
Q CVU CVT = Q x CVU CF CT = CVT + CF
12,000 $20.00 $240,000 $1,000,000 $1,240,000
20,000 $20.00 $400,000 $1,000,000 $1,400,000
40,000 $20.00 $800,000 $1,000,000 $1,800,000
80,000 $20.00 $1,600,000 $1,000,000 $2,600,000
160,000 $20.00 $3,200,000 $1,000,000 $4,200,000

VOLUMEN Y COSTO UNITARIO

$120

$100

$80

$60

$40

$20

$0
12,000 20,000 40,000 80,000 160,000

$4,500,000
$4,000,000
$3,500,000
$3,000,000 Column
$2,500,000 D
Column
$2,000,000 E
$1,500,000
$1,000,000
$500,000
$0
1 2 3 4 5
$2,500,000 D
Column
$2,000,000 E
$1,500,000
$1,000,000
$500,000
$0
1 2 3 4 5
 Costo
Unitario
CU = CT / Q
$103
$70
$45
$33
$26

O
 COSTO UNITARIO
Unidades Costo Variable Costo Variable Costos Fijos Costos
Producidas por Unidad Total Totales Totales
Q CVU CVT = Q x CVU CF CT = CVT + CF
12,000 $20.00 $240,000 $1,000,000 $1,240,000
20,000 $20.00 $400,000 $1,000,000 $1,400,000
40,000 $20.00 $800,000 $1,000,000 $1,800,000
80,000 $20.00 $1,600,000 $1,000,000 $2,600,000
160,000 $20.00 $3,200,000 $1,000,000 $4,200,000
240,000 $20.00 $4,800,000 $1,000,000 $5,800,000
320,000 $20.00 $6,400,000 $1,000,000 $7,400,000
400,000 $20.00 $8,000,000 $1,000,000 $9,000,000
480,000 $20.00 $9,600,000 $1,000,000 $10,600,000
560,000 $20.00 $11,200,000 $1,000,000 $12,200,000
640,000 $20.00 $12,800,000 $1,000,000 $13,800,000
720,000 $20.00 $14,400,000 $1,000,000 $15,400,000
800,000 $20.00 $16,000,000 $1,000,000 $17,000,000
880,000 $20.00 $17,600,000 $1,000,000 $18,600,000
960,000 $20.00 $19,200,000 $1,000,000 $20,200,000
1,040,000 $20.00 $20,800,000 $1,000,000 $21,800,000
1,120,000 $20.00 $22,400,000 $1,000,000 $23,400,000
1,200,000 $20.00 $24,000,000 $1,000,000 $25,000,000
1,280,000 $20.00 $25,600,000 $1,000,000 $26,600,000
1,360,000 $20.00 $27,200,000 $1,000,000 $28,200,000
1,440,000 $20.00 $28,800,000 $1,000,000 $29,800,000
1,520,000 $20.00 $30,400,000 $1,000,000 $31,400,000
1,600,000 $20.00 $32,000,000 $1,000,000 $33,000,000
1,680,000 $20.00 $33,600,000 $1,000,000 $34,600,000
1,760,000 $20.00 $35,200,000 $1,000,000 $36,200,000
1,840,000 $20.00 $36,800,000 $1,000,000 $37,800,000
1,920,000 $20.00 $38,400,000 $1,000,000 $39,400,000
2,000,000 $20.00 $40,000,000 $1,000,000 $41,000,000
2,080,000 $20.00 $41,600,000 $1,000,000 $42,600,000
2,160,000 $20.00 $43,200,000 $1,000,000 $44,200,000
2,240,000 $20.00 $44,800,000 $1,000,000 $45,800,000
2,320,000 $20.00 $46,400,000 $1,000,000 $47,400,000
2,400,000 $20.00 $48,000,000 $1,000,000 $49,000,000
2,480,000 $20.00 $49,600,000 $1,000,000 $50,600,000
2,560,000 $20.00 $51,200,000 $1,000,000 $52,200,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000 Column
$2,500,000 D
Column
$2,000,000 E
$1,500,000
$1,000,000
$500,000
$0
1 2 3 4 5
 COSTO UNITARIO
Costo Unidades Costo Variable
Costo VariableCostos Fijos
Unitario Producidas por Unidad Total Totales
CU = CT / Q Q CVU CVT = Q x CVU CF
$103 12,000 $20.00 $240,000 $500,000
$70 20,000 $20.00 $400,000 $500,000
$45 40,000 $20.00 $800,000 $500,000
$33 80,000 $20.00 $1,600,000 $500,000
$26 160,000 $20.00 $3,200,000 $500,000
$24
$23
$23
$22
$22
$22
$21
$21
$21
$21
$21
$21
$21
$21
$21
$21
$21
$21
$21
$21
$21
$21
$21
$20
$20
$20
$20
$20
$20
$20
 VOLUMEN Y COSTO UNITARIO

$120
Column
D $100
Column
E $80

$60

$40

$20

$0
12,000 20,000 40,000 80,000 160,000
TARIO
Costos Costo
Totales Unitario
CT = CVT + CFCU = CT / Q
$740,000 $62
$900,000 $45
$1,300,000 $33
$2,100,000 $26
$3,700,000 $23
 COSTO UNITARIO
Unidades Costo Variable Costo Variable Costos Fijos Costos
Producidas por Unidad Total Totales Totales
Q CVU CVT = Q x CVU CF CT = CVT + CF
12,000 $4.50 $54,000 $55,112 $109,112
20,000 $4.50 $90,000 $55,112 $145,112
40,000 $4.50 $180,000 $55,112 $235,112
80,000 $4.50 $360,000 $55,112 $415,112
160,000 $4.50 $720,000 $55,112 $775,112
250,000 $4.50 $1,125,000 $55,112 $1,180,112
300,000 $4.50 $1,350,000 $55,112 $1,405,112
350,000 $4.50 $1,575,000 $55,112 $1,630,112
400,000 $4.50 $1,800,000 $55,112 $1,855,112
450,000 $4.50 $2,025,000 $55,112 $2,080,112
500,000 $4.50 $2,250,000 $55,112 $2,305,112
550,000 $4.50 $2,475,000 $55,112 $2,530,112
600,000 $4.50 $2,700,000 $55,112 $2,755,112
650,000 $4.50 $2,925,000 $55,112 $2,980,112
700,000 $4.50 $3,150,000 $55,112 $3,205,112
750,000 $4.50 $3,375,000 $55,112 $3,430,112
800,000 $4.50 $3,600,000 $55,112 $3,655,112
850,000 $4.50 $3,825,000 $55,112 $3,880,112
900,000 $4.50 $4,050,000 $55,112 $4,105,112
950,000 $4.50 $4,275,000 $55,112 $4,330,112
1,000,000 $4.50 $4,500,000 $55,112 $4,555,112

$900,000
$800,000
$700,000
$600,000 Column
$500,000 D
Column
$400,000 E
$300,000
$200,000
$100,000
$0
1 2 3 4 5
 $700,000
$600,000 Column
$500,000 D
Column
$400,000 E
$300,000
$200,000
$100,000
$0
1 2 3 4 5

Sostenimiento: Split Set (7pies)= 5.48 $/unidad

Costo
Variable por 4.5 $/perno
Unidad=

M.O: Puesto Cantidad Sueldos Meses Pag.

Gerente 1 20000 15 300000

Ingeniero 3 7000 15 315000
Planteros 3 7000 15 315000
Asistente 1 3000 15 45000
Psicologo 1 3000 15 45000
Seguridad 3 2000 15 90000
Total= $1,110,000

Tipo de
3.35
Cambio

Alquiler: Planta Meses Costo

5000 12 $60,000

Seguro: Prima Valor de Activo

18% 1500000 $270,000

Total= $661,343 $55,111.94

 Costo
Precio Venta Margen Utilidad
Unitario
CU = CT / Q PV M = PV - CVU U=MxQ
$9.09 $5.48 $0.98 $11,760
$7.26 $5.48 $0.98 $19,600
$5.88 $5.48 $0.98 $39,200
VOLUMEN Y COSTO
$5.19 $5.48 $0.98 $78,400
$4.84 $5.48 $0.98 $156,800 $10.00
$4.72 $5.48 $0.98 $245,000 $9.00
$4.68 $5.48 $0.98 $294,000 $8.00
$4.66 $5.48 $0.98 $343,000 $7.00
$4.64 $5.48 $0.98 $392,000 $6.00
$4.62 $5.48 $0.98 $441,000 $5.00
$4.61 $5.48 $0.98 $490,000 $4.00
$4.60 $5.48 $0.98 $539,000 $3.00
$4.59 $5.48 $0.98 $588,000 $2.00
$4.58 $5.48 $0.98 $637,000 $1.00
$4.58 $5.48 $0.98 $686,000 $0.00
$4.57 $5.48 $0.98 $735,000 12,000 20,000 40,000 80,000
$4.57 $5.48 $0.98 $784,000
$4.56 $5.48 $0.98 $833,000
$4.56 $5.48 $0.98 $882,000
$5 $5.48 $0.98 $931,000
$5 $5.48 $0.98 $980,000
$331,343
VOLUMEN Y COSTO UNITARIO

20,000 40,000 80,000 160,000

 COSTO UNITARIO
Unidades Costo Variable Costo Variable Costos Fijos Costos
Producidas por Unidad Total Totales Totales
Q CVU CVT = Q x CVU CF CT = CVT + CF
1 $7,280.00 $7,280 $75,460 $82,740
20 $7,280.00 $145,600 $75,460 $221,060
50 $7,280.00 $364,000 $75,460 $439,460
100 $7,280.00 $728,000 $75,460 $803,460
150 $7,280.00 $1,092,000 $75,460 $1,167,460
200 $7,280.00 $1,456,000 $75,460 $1,531,460
400 $7,280.00 $2,912,000 $75,460 $2,987,460
600 $7,280.00 $4,368,000 $75,460 $4,443,460
800 $7,280.00 $5,824,000 $75,460 $5,899,460
1,000 $7,280.00 $7,280,000 $75,460 $7,355,460
1,200 $7,280.00 $8,736,000 $75,460 $8,811,460
1,400 $7,280.00 $10,192,000 $75,460 $10,267,460
1,600 $7,280.00 $11,648,000 $75,460 $11,723,460
1,800 $7,280.00 $13,104,000 $75,460 $13,179,460
2,000 $7,280.00 $14,560,000 $75,460 $14,635,460
2,200 $7,280.00 $16,016,000 $75,460 $16,091,460
2,400 $7,280.00 $17,472,000 $75,460 $17,547,460
2,600 $7,280.00 $18,928,000 $75,460 $19,003,460
2,800 $7,280.00 $20,384,000 $75,460 $20,459,460
3,000 $7,280.00 $21,840,000 $75,460 $21,915,460
3,200 $7,280.00 $23,296,000 $75,460 $23,371,460

$10,000,000
$9,000,000
$8,000,000
$7,000,000
Column
$6,000,000 D
$5,000,000 Column
$4,000,000 E

$3,000,000
$2,000,000
$1,000,000
$0
1 2 3 4 5 6 7 8 9 10 11
 $5,000,000 Column
$4,000,000 E

$3,000,000
$2,000,000
$1,000,000
$0
1 2 3 4 5 6 7 8 9 10 11

Bombas: Matador Maxi Magnun

Precio 11200 21000 30000

Caudal (Q) 30 30 30
Altura 38 65 75

Costo Variable: $7,280 13650 19500

Porcentaje= 0.65

Costo Fijo: Puesto Costo Cantidad Meses Diario

Gerente 20000 1 15
Vendedor 4000 10 15
Ing. 7000 6 15
Movilidad 55 6 12 30

Seguro: Porcentaje Planta

18% 1500000 270000 $22,500

Alquiler Costo
60000 $5,000

Total: $75,460
 Costo Precio Venta Margen Utilidad Descuento Descuento
Unitario por Unidad
CU = CT / Q
$82,740 11200 -$71,540 -$71,540 -$3,577 -$3,577
$11,053 11200 $147 $2,940 $147 $7
$8,789 11200 $2,411 $120,540 $6,027 $121
$8,035 11200 $3,165 $316,540 $15,827 $158
$7,783 11200 $3,417 $512,540 $25,627 $171
$7,657 11200 $3,543 $708,540 $35,427 $177
$7,469 11200 $3,731 $1,492,540 $74,627 $187
$7,406 11200 $3,794 $2,276,540 $113,827 $190
$7,374 11200 $3,826 $3,060,540 $153,027 $191
$7,355 11200 $3,845 $3,844,540 $192,227 $192
$7,343 11200 $3,857 $4,628,540 $231,427 $193
$7,334 11200 $3,866 $5,412,540 $270,627 $193
$7,327 11200 $3,873 $6,196,540 $309,827 $194
$7,322
$7,318
$7,314
$7,311 VOLUMEN Y COSTO UNITARIO
$7,309
$7,307 $90,000
$7,305 $80,000
$7,304 $70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
Column $0
D 1 20 50 100 150 200 400 600 800 1,0 1,2
Column 00 00
E
Column
E

300000
600000 456716
630000
118800
575516
$47,960
 Tipo de Perdida por
Utilidad
Cambio de tipo de Monto
Final
3.35 a 3.30 cambio
0.99
-$67,963 0.99 -$66,948.35 -$1,014.37
$2,793 0.99 $2,751.59 $41.69
$114,513 0.99 $112,804.13 $1,709.15
$300,713 0.99 $296,225.03 $4,488.26
$486,913 0.99 $479,645.92 $7,267.36
$673,113 0.99 $663,066.54 $10,046.46
$1,417,913 0.99 $1,396,750.12 $21,162.88
$2,162,713 0.99 $2,130,433.70 $32,279.30
$2,907,513 0.99 $2,864,117.28 $43,395.72
$3,652,313 0.99 $3,597,800.87 $54,512.13
$4,397,113 0.99 $4,331,484.45 $65,628.55
$5,141,913 0.99 $5,065,168.03 $76,744.97
$5,886,713 0.99 $5,798,851.61 $87,861.39