Costeo Variable

Costeo Variable Peps

Item 2001 2002 2003
Ing. * Vtas 53000*5000 $265,000,000 58000*5200 $301,600,000 76000*5350 $406,600,000

Inv Inic $0 7000*850 $5,950,000 11000*860 $9,460,000

Costo PV 60000*850 $51,000,000 62000*860 $53,320,000 65000*865 $56,225,000
Costo PF $17,000,000 $19,000,000 $22,600,000
inv Fin 7000*850 $5,950,000 11000*860 $9,460,000 $0
Costo Vta $62,050,000 $68,810,000 $88,285,000
Gto A y V 100*53000+130 $18,300,000 123*58000+131 $20,234,000 135*76000+133 $23,560,000
00000 00000 00000
Ing no Op $2,000,000 $3,000,000 $5,500,000
Ctos no Op $5,000,000 $7,100,000 $6,900,000

UAI $181,650,000 $208,456,000 $293,355,000

Imp $27,247,500 $33,352,960 $49,870,350
Ut Neta $154,402,500 $175,103,040 $243,484,650

Costeo Variable Ueps

Item 2001 2002 2003
Ing. * Vtas 53000*5000 $265,000,000 58000*5200 $301,600,000 76000*5350 $406,600,000

(7000*850)+(40
Inv Inic $0 7000*850 $5,950,000 00*860) $9,390,000
Costo PV 60000*850 $51,000,000 62000*860 $53,320,000 65000*865 $56,225,000
Costo PF $17,000,000 $19,000,000 $22,600,000
(7000*850)+(40
inv Fin 7000*850 $5,950,000 00*860) $9,390,000 $0
Costo Vta $62,050,000 $68,880,000 $88,215,000
Gto A y V 100*53000+130 $18,300,000 123*58000+131 $20,234,000 135*76000+133 $23,560,000
00000 00000 00000
Ing no Op $2,000,000 $3,000,000 $5,500,000
Ctos no Op $5,000,000 $7,100,000 $6,900,000

UAI $181,650,000 $208,386,000 $293,425,000

Imp $27,247,500 $33,341,760 $49,882,250
Ut Neta $154,402,500 $175,044,240 $243,542,750

Página 1
 Costeo Absorción

Costeo Absorción Peps

Item 2001 2002 2003
Ing. * Vtas 53000*5000 $265,000,000 58000*5200 $301,600,000 76000*5350 $406,600,000

Inv Inic $0 7000*1133,33 $7,933,333 11000*1166 $12,826,000

Costo PV 60000*850 $51,000,000 62000*860 $53,320,000 65000*865 $56,225,000
Costo PF $17,000,000 $19,000,000 $22,600,000
inv Fin 7000*1133,33 $7,933,333 11000*1166 $12,826,000 $0
Costo Vta $60,066,667 $67,427,333 $91,651,000
Gto A y V 100*53000+1 $18,300,000 123*58000+1 $20,234,000 135*76000+1 $23,560,000
3000000 3100000 3300000
Ing no Op $2,000,000 $3,000,000 $5,500,000
Ctos no Op $5,000,000 $7,100,000 $6,900,000

UAI $183,633,333 $209,838,667 $289,989,000

Imp $27,545,000 $33,574,187 $49,298,130
Ut Neta $156,088,333 $176,264,480 $240,690,870

Costo Unit 850+170000 1133.3333333 860+190000 1166 865+226000 1213

00/60000 00/62000 00/65000

Costeo Absorción Ueps

Item 2002 2003 2004
Ing. * Vtas

Inv Inic
Costo PV
Costo PF
inv Fin
Costo Vta
Gto A y V
Ing no Op
Ctos no Op

UAI
Imp
Ut Neta

Costo Unit 850+170000 1170.754717 860+190000 1166 865+226000 1213

00/60000 00/62000 00/65000

Página 2
 Costeo Variable Peps_1

Costeo Variable Peps

Item 2001 2002 2003
Ing. * Vtas 53000*5000 $265,000,000 58000*5200 $301,600,000 76000*5350 $406,600,000

Inv Inic $0 7000*850 $5,950,000 11000*860 $9,460,000

Costo PV 60000*850 $51,000,000 62000*860 $53,320,000 65000*865 $56,225,000
Costo PF $17,000,000 $19,000,000 $22,600,000
inv Fin 7000*850 $5,950,000 11000*860 $9,460,000 $0
Costo Vta $62,050,000 $68,810,000 $88,285,000
Gto A y V 100*53000+130 $18,300,000 123*58000+131 $20,234,000 135*76000+133 $23,560,000
00000 00000 00000
Ing no Op $2,000,000 $3,000,000 $5,500,000
Ctos no Op $5,000,000 $7,100,000 $6,900,000

UAI $181,650,000 $208,456,000 $293,355,000

Imp $27,247,500 $33,352,960 $49,870,350
Ut Neta $154,402,500 $175,103,040 $243,484,650

Página 3
 Costeo Variable Ueps_2

Costeo Variable Ueps

Item 2001 2002 2003
Ing. * Vtas 53000*5000 $265,000,000 58000*5200 $301,600,000 76000*5350 $406,600,000

(7000*850)+(400
Inv Inic $0 7000*850 $5,950,000 0*860) $9,390,000
Costo PV 60000*850 $51,000,000 62000*860 $53,320,000 65000*865 $56,225,000
Costo PF $17,000,000 $19,000,000 $22,600,000
(7000*850)+(400
inv Fin 7000*850 $5,950,000 0*860) $9,390,000 $0
Costo Vta $62,050,000 $68,880,000 $88,215,000
Gto A y V 100*53000+13 $18,300,000 123*58000+131 $20,234,000 135*76000+133 $23,560,000
000000 00000 00000
Ing no Op $2,000,000 $3,000,000 $5,500,000
Ctos no Op $5,000,000 $7,100,000 $6,900,000

UAI $181,650,000 $208,386,000 $293,425,000

Imp $27,247,500 $33,341,760 $49,882,250
Ut Neta $154,402,500 $175,044,240 $243,542,750

Página 4
 Costeo Absorción Peps_3

Costeo Absorción Peps

Item 2001 2002 2003
Ing. * Vtas 53000*5000 $265,000,000 58000*5200 $301,600,000 76000*5350 $406,600,000

Inv Inic $0 7000*1133,33 $7,933,333 11000*1166 $12,826,000

Costo PV 60000*850 $51,000,000 62000*860 $53,320,000 65000*865 $56,225,000
Costo PF $17,000,000 $19,000,000 $22,600,000
inv Fin 7000*1133,33 $7,933,333 11000*1166 $12,826,000 $0
Costo Vta $60,066,667 $67,427,333 $91,651,000
Gto A y V 100*53000+1 $18,300,000 123*58000+1 $20,234,000 135*76000+1 $23,560,000
3000000 3100000 3300000
Ing no Op $2,000,000 $3,000,000 $5,500,000
Ctos no Op $5,000,000 $7,100,000 $6,900,000

UAI $183,633,333 $209,838,667 $289,989,000

Imp $27,545,000 $33,574,187 $49,298,130
Ut Neta $156,088,333 $176,264,480 $240,690,870

Costo Unit 850+170000 1133.3333333 860+190000 1166 865+226000 1213

00/60000 00/62000 00/65000

Página 5
 Costeo Absorción Ueps_4

Costeo Absorción Ueps

Item 2002 2003 2004
Ing. * Vtas

Inv Inic
Costo PV
Costo PF
inv Fin
Costo Vta
Gto A y V
Ing no Op
Ctos no Op

UAI
Imp
Ut Neta

Costo Unit 850+170000 1170.754717 860+190000 1166 865+226000 1213

00/60000 00/62000 00/65000

Página 6
 Costo Venta - Margen de contr.

Ing*Vtas - Ut. Neta

Costo Venta total unitario para cada periodo Cant Vendida

Variable Absorción
2002 2003 2004 2002 2003 2004
Ueps 2572.03488 2220.27649 3544.72283 0 0 0
Peps 2572.03488 2219.24491 3545.98587 2532.82946 2198.86877 3606.72022

Costo Venta directo unitario para cada periodo Costo Venta

Cant vendida

Variable Absorción
2002 2003 2004 2002 2003 2004
Ueps 1443.02326 1208.42105 1917.71739 0 0 0
Peps 1443.02326 1207.19298 1919.23913 1396.89922 1182.93567 1992.41304

43000 57000 46000

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

Variable Absorción
2002 2003 2004 2002 2003 2004
Ueps 77.356% 119.187% 52.175% 2400.000% 2430.120% 2605.882%
Peps 77.356% 119.468% 52.022% 84.920% 125.176% 45.009%

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

Página 7