Costos Estándar NOR 6,200 Variación de materia

MD Qu QS Ps Cs A 124.00
A 0.0200 124.00 5,000 620,000 VQ B 186.00
B 0.0300 186.00 10,000 1,860,000 C 930.00
C 0.1500 930.00 12,000 11,160,000 A 5,000
13,640,000 VP B 10,000
MOD Qu QS Ps Cs C 12,000
DPTO 1 0.50 3,100.00 6,010 18,631,000
DPTO 2 1.20 7,440.00 5,980 44,491,200 Variación de mano de o
DPTO 1 3,100
63,122,200 VQ DPTO 2 7,440
CIF Qu QS Ps Cs
Variab 0.80 4,960.00 1,500 7,440,000 DPTO 1 6,010
Fijos 5,300,000 VP DPTO 2 5,980
CIFS 12,740,000
Total CS 89,502,200
Variación de C
Costos Reales NOR 6,200 CIFS VC
MD Qr Pr Cr 12,740,000 (120,000)
A 106.50 5,000 532,500 Q Mx 5,040
B 158.50 9,870 1,564,395 Qr 5,000
C 780.00 12,000 9,360,000 VN VN
11,456,895
MOD
DPTO 1 3,150 6,000 18,900,000
DPTO 2 6,500 6,000 39,000,000
-
57,900,000
CIFR 10,200,000
Total CR 79,556,895
 Variación de materiales
106.50 5,000 87,500 VQ MD 14.11%
158.50 10,000 275,000 14.78%
2,162,500
780.00 12,000 1,800,000 16.13%
5,000 107 - VP MD
VN MD
9,870 159 20,605
20,605
12,000 780 - 2,183,105

Variación de mano de obra

3,150 6,010 (300,500) VQ MOD -1.61%
6,500 5,980 5,621,200 12.63%
5,320,700

6,000 3,150 31,500 VP MOD

VN MOD
6,000 6,500 (130,000)
(98,500)
5,222,200

Variación de CIF
F(QMx) VQ F(Qr) VP CIFR
12,860,000 60,000 12,800,000 2,600,000 10,200,000
-0.9% 0.5% 20.4% VN CIF 2,540,000

CIF=CIF uv∗NOP+CIFF CIF=1500∗5040+5300000

𝑉𝑄=(𝑄𝑆−𝑄𝑅)𝑃𝑆
𝑉𝑃=(𝑃𝑆−𝑃𝑅)𝑄𝑅
300000