Datos del caso

Azul Negro Rojo

Costos de materiales $25,000 $20,000 $4,680
MOI 10,000 8,000 1,800

Azul Negro Rojo

Unidades vendidas 50,000 40,000 9,000
Precio x unidad $1.50 $1.50 $1.55
Costo de materiales x unidad $0.50 $0.50 $0.52
Horas de MOD x unidad $0.02 $0.02 $0.02
Costo de MOD x unidad $10.00 $10.00 $10.00

Actividades
Programación
Ajustede
detandas
máquina
de para
producción
producir
Mantenimiento
lapiceros de de
otroregistros
color
MOI 50% 40% 10%
Sistemas de computación 80% 20%
Depreciación maquinaria
Mantenimiento
Energía
Total gasto de la actividad $22,000 $11,200 $4,800

Unidad de Medida Tandas de producción

Horas de ajusteNúmero de partes
150 526 4
Tasa de asginación de costos $146.67 $21.29 $1,200.00

Azul Negro Rojo

Ventas $75,000 $60,000 $13,950
Costo de materiales -$25,000 -$20,000 -$4,680
MOD -$10,000 -$8,000 -$1,800
Beneficios adicionales -$4,000 -$3,200 -$720
Programació n tandas -$7,333 -$7,333 -$5,573
Ajustar la má quina -$4,259 -$1,065 -$4,855
Mantenimiento de registros -$1,200 -$1,200 -$1,200
Operar la máquina -$7,000 -$5,600 -$1,260

Total gastos -$58,792 -$46,398 -$20,088

Utilidad operativa $16,208 $13,602 -$6,138
Márgenes operativos 21.61% 22.67% -44.00%
 Morado Total
$550 $50,230
200 20,000

Morado Total
1,000 100,000
$1.65
$0.55
$0.02
$10.00

Operar la maquinaria Monto total

$28,000 MOI+40%*MOI x beneficios adicionales
$10,000 Dato del caso
100% $8,000 Dato del caso
100% $4,000 Dato del caso
100% $2,000 Dato del caso
$14,000 $52,000

Horas máquina
10,000 Anexo 2
$1.40

Morado Total
$1,650 $150,600 Anexo 1
-$550 -$50,230 Anexo 2
-$200 -$20,000 Anexo 3
-$80 -$8,000 40% * MOD
-$1,760 -$22,000 Tandas de Anexo 2
-$1,022 -$11,200 Horas de ajuste del anexo 2
-$1,200 -$4,800 Asignación a cada producto
-$140 -$14,000 Horas máquina x unidad - anexo 2

-$4,952 -$130,230
-$3,302 $20,370
-200.12% 13.53%
Classic Pen Co.: Developing an ABC Model
Harvard Business School Case 198117
Case Software # XLS-666

Copyright © 2010 President and Fellows of Harvard College. No part of this product may
be reproduced, stored in a retrieval system or transmitted in any form or by any means—
electronic, mechanical, photocopying, recording or otherwise—without the permission of
Harvard Business School.
Expense Category Expense
Indirect Labor $20,000
Fringe Benefits 16,000
Computer Systems 10,000
Machinery 8,000
Maintenance 4,000
Energy 2,000
Total $60,000
Exhibit 1 Traditional Income Statement

Blue Black Red Purple Total

Sales $75,000 $60,000 $13,950 $1,650 $150,600
Material Costs 25,000 20,000 4,680 550 50,230
Direct Labor 10,000 8,000 1,800 200 20,000
Overhead @300% 30,000 24,000 5,400 600 60,000
Total Operating $10,000 $8,000 $2,070 $300 $20,370
Income
Return on Sales 13.6% 13.3% 14.8% 18.2% 13.5%
Exhibit 2 Direct Costs and Activity Cost Drivers

Blue Black Red Purple Total

Production Sales Volume 50,000 40,000 9,000 1,000 100,000
Unit Selling Price $1.50 $1.50 $1.55 $1.65
Materials-unit cost $0.50 $0.50 $0.52 $0.55
Direct labor hrs/unit 0.02 0.02 0.02 0.02 2,000
Machine hours/unit 0.1 0.1 0.1 0.1 10,000
Production runs 50 50 38 12 150
Setup time/run 4 1 6 4
Total setup time (hours) 200 50 228 48 526
Parts administration 1 1 1 1 4