Costeo Variable

Costeo Variable Peps

Item 2002 2003 2004
Ing. * Vtas 43000*2000 $86,000,000 57000*2100 $119,700,000 46000*2300 $105,800,000

Inv Inic $0 7000*450 $3,150,000 2000*460 $920,000

Costo PV 50000*450 $22,500,000 52000*460 $23,920,000 55000*465 $25,575,000
Costo PF $10,000,000 $12,000,000 $12,600,000
inv Fin 7000*450 $3,150,000 2000*460 $920,000 11000*465 $5,115,000
Costo Vta $29,350,000 $38,150,000 $33,980,000
Gto A y V 80*43000+30 $6,440,000 83*57000+31 $7,831,000 85*46000+330 $7,210,000
00000 00000 0000
Ing no Op $4,000,000 $3,000,000 $4,500,000
Ctos no Op $6,000,000 $6,100,000 $5,900,000

UAI $48,210,000 $70,619,000 $63,210,000

Imp $7,713,600 $12,005,230 $10,745,700
Ut Neta $40,496,400 $58,613,770 $52,464,300

$37,790,000 $49,081,000 $42,590,000

CVU 878.837.21 861.070.18 925.869.57

CVD 682.558.14 669.298.25 738.695.65

Costeo Variable Ueps

Item 2002 2003 2004
Ing. * Vtas 43000*2000 $86,000,000 57000*2100 $119,700,000 46000*2300 $105,800,000

Inv Inic 0 $0 7000*450 $3,150,000 2000*450 $900,000

Costo PV 50000*450 $22,500,000 52000*460 $23,920,000 55000*465 $25,575,000
Costo PF $10,000,000 $12,000,000 $12,600,000
2000*450+900
inv Fin 7000*450 $3,150,000 2000*450 $900,000 0*465 $5,085,000
Costo Vta $29,350,000 $38,170,000 $33,990,000
Gto A y V 80*43000+30 $6,440,000 83*57000+31 $7,831,000 85*46000+330 $7,210,000
00000 00000 0000
Ing no Op $4,000,000 $3,000,000 $4,500,000
Ctos no Op $6,000,000 $6,100,000 $5,900,000

UAI $48,210,000 $70,599,000 $63,200,000

Imp $7,713,600 $12,001,830 $10,744,000
Ut Neta $40,496,400 $58,597,170 $52,456,000

$37,790,000 $49,101,000 $42,600,000

CVU 878.837.21 861.421.05 926.086.96

Página 1
 Costeo Variable

CVD 682.558.14 669.649.12 738.913.04

Página 2
 Costeo Variable

$450
80
$530
3.77
$1,998

Página 3
 Costeo Variable Peps_1

Costeo Variable Peps

Item 2002 2003 2004
Ing. * Vtas 43000*2000 $86,000,000 57000*2100 $119,700,000 46000*2300 $105,800,000

Inv Inic $0 7000*450 $3,150,000 2000*460 $920,000

Costo PV 50000*450 $22,500,000 52000*460 $23,920,000 55000*465 $25,575,000
Costo PF $10,000,000 $12,000,000 $12,600,000
inv Fin 7000*450 $3,150,000 2000*460 $920,000 11000*465 $5,115,000
Costo Vta $29,350,000 $38,150,000 $33,980,000
Gto A y V 80*43000+30 $6,440,000 83*57000+31 $7,831,000 85*46000+330 $7,210,000
00000 00000 0000
Ing no Op $4,000,000 $3,000,000 $4,500,000
Ctos no Op $6,000,000 $6,100,000 $5,900,000

UAI $48,210,000 $70,619,000 $63,210,000

Imp $7,713,600 $12,005,230 $10,745,700
Ut Neta $40,496,400 $58,613,770 $52,464,300

$37,790,000 $49,081,000 $42,590,000

CVU 878.837.21 861.070.18 925.869.57

CVD 682.558.14 669.298.25 738.695.65

Página 4
 Costeo Variable Peps_1

$450
80
$530
3.77
$1,998

Página 5
 Costeo Variable Ueps_2

Costeo Variable Ueps

Item 2002 2003 2004
Ing. * Vtas 43000*2000 $86,000,000 57000*2100 $119,700,000 46000*2300 $105,800,000

Inv Inic 0 $0 7000*450 $3,150,000 2000*450 $900,000

Costo PV 50000*450 $22,500,000 52000*460 $23,920,000 55000*465 $25,575,000
Costo PF $10,000,000 $12,000,000 $12,600,000
2000*450+9
inv Fin 7000*450 $3,150,000 2000*450 $900,000 000*465 $5,085,000
Costo Vta $29,350,000 $38,170,000 $33,990,000
Gto A y V 80*43000+30 $6,440,000 83*57000+31 $7,831,000 85*46000+3 $7,210,000
00000 00000 300000
Ing no Op $4,000,000 $3,000,000 $4,500,000
Ctos no Op $6,000,000 $6,100,000 $5,900,000

UAI $48,210,000 $70,599,000 $63,200,000

Imp $7,713,600 $12,001,830 $10,744,000
Ut Neta $40,496,400 $58,597,170 $52,456,000

$37,790,000 $49,101,000 $42,600,000

CVU 878.837.21 861.421.05 926.086.96

CVD 682.558.14 669.649.12 738.913.04

Página 6
 Costeo Absorción Peps_3

Costeo Absorción Peps

Item 2002 2003 2004
Ing. * Vtas 43000*2000 $86,000,000 57000*2100 $119,700,000 46000*2300 $105,800,000

Inv Inic $0 7000*650 $4,550,000 2000*691 $1,382,000

Costo PV 50000*450 $22,500,000 52000*460 $23,920,000 55000*465 $25,575,000
Costo PF $10,000,000 $12,000,000 $12,600,000
inv Fin 7000*650 $4,550,000 2000*691 $1,382,000 11000*694 $7,634,000
Costo Vta $27,950,000 $39,088,000 $31,923,000
Gto A y V 80*43000+3 $6,440,000 83*57000+3 $7,831,000 85*46000+3 $7,210,000
000000 100000 300000
Ing no Op $4,000,000 $3,000,000 $4,500,000
Ctos no Op $6,000,000 $6,100,000 $5,900,000

UAI $49,610,000 $69,681,000 $65,267,000

Imp $7,937,600 $11,845,770 $11,095,390
Ut Neta $41,672,400 $57,835,230 $54,171,610

$36,390,000 $50,019,000 $40,533,000

CVU 846.279.07 877.526.32 881.152.17

CVD 650.000.00 685.754.39 693.978.26

Costo Unit 450+100000 650 460+120000 691 465+126000 694

00/50000 00/52000 00/55000

Página 7
 Costeo Absorción Ueps_4

Costeo Absorción Ueps

Item 2002 2003 2004
Ing. * Vtas 43000*2000 $86,000,000 57000*2100 $119,700,000 46000*2300 $105,800,000

Inv Inic 0 $0 7000*650 $4,550,000 2000*650 $1,300,000

Costo PV 50000*450 $22,500,000 52000*460 $23,920,000 55000*465 $25,575,000
Costo PF $10,000,000 $12,000,000 $12,600,000
2000*650+9
inv Fin 7000*650 $4,550,000 2000*650 $1,300,000 000*694 $7,546,000
Costo Vta $27,950,000 $39,170,000 $31,929,000
Gto A y V 80*43000+3 $6,440,000 83*57000+3 $7,831,000 85*46000+3 $7,210,000
000000 100000 300000
Ing no Op $4,000,000 $3,000,000 $4,500,000
Ctos no Op $6,000,000 $6,100,000 $5,900,000

UAI $49,610,000 $69,599,000 $65,261,000

Imp $7,937,600 $11,831,830 $11,094,370
Ut Neta $41,672,400 $57,767,170 $54,166,630

$36,390,000 $50,101,000 $40,539,000

CVU 846.279.07 878.964.91 881.282.61

CVD 650.000.00 687.192.98 694.108.70

Costo Unit 450+100000 650 460+120000 691 465+126000 694

00/50000 00/52000 00/55000

Página 8
 Costo Venta - Margen de contr_5

Ing*Vtas - Ut. Neta

Costo Venta total unitario para cada periodo Cant Vendida

Variable Absorción
2002 2003 2004 2002 2003 2004
Ueps 1058.22326 1071.97947 1159.65217 1030.87442 1086.54088 1122.46457
Peps 1058.22326 1071.68825 1159.47174 1030.87442 1085.34684 1122.3563

Costo Venta directo unitario para cada periodo Costo Venta

Cant vendida

Variable Absorción
2002 2003 2004 2002 2003 2004
Ueps 682.55814 669.649123 738.913043 650 687.192982 694.108696
Peps 682.55814 669.298246 738.695652 650 685.754386 693.978261

43000 57000 46000

Precio Vta U. -1
Margen de contribución cada periodo Costo Var.U

Variable Absorción
2002 2003 2004 2002 2003 2004
Ueps 277.358% 287.366% 318.182% 302.057% 275.223% 355.269%
Peps 277.358% 287.617% 318.347% 302.057% 276.190% 355.387%

Costo Venta-costo Fijo prod.)/unid vend + Gasto Adm y Vta Var

Página 9
 Costo Venta - Margen de contr_5

Costo*(1+mc)=PV

Página 10