Tarea 2

1. Hacer 2 Costos Fijos y Variables de una empresa

Empresa Mueble de Melamina

Costo Fijo

Costo Fijo 2017 2018 2019 2020

Administración General 86,400.00 90,720.00 95,256.00 100,018.80
Contabilidad 9,600.00 10,080.00 10,584.00 11,113.20

Pago de Luz 10,800.00 11,340.00 11,907.00 12,502.35

Pago de Agua 6,000.00 6,300.00 6,6150.00 6,945.75

Mantenimiento de equipo 24,000.00 25,200.00 26,460.00 27,783.00

Teléfono 9,000.00 9,450.00 9,922.50 10,418.63

Mano de Obra 518,400.00 544,320.00 517,536.00 600,112.80

Ventas 115,200.00 120,960.00 127,008.00 133,358.40

Sub Total 779,400.00 818,370.00 859,288.50 902,252.93

Costo de Variable

Costo de Variable 2017 2018 2019 2020

Compra de 2,440,000.00 2,562,000.00 2,690,10.00 2,824,605.00

madera
Madera de 42,000.00 44,100.00 46,305.00 48,620.25
Melamina
Tornillos 13,714.29 14,400.00 15,120.00 15,876.00

Canto Gruesos 12,000.00 12,600.00 13,230.00 13,891.50

Pegamentos 4,173.91 4,382.61 4,601.74 4,831.83

Bisagra 10,285.71 10,800.00 11,340.00 11,907.00

Serrucho 3,200.00 3,360.00 3,528.00 3,704.40

Martillos 43,200.00 45,360.00 47,628.00 50,009.40

Subtotal 2,568,573.91 2,697,002.61 2,831,852.74 2,973,445.38

Empresa de Mueble Shalom

Costo Fijo

Costo Fijo 2017 2018 2019 2020

Mano de obra 193,553 229,891 229,891 266,228

Costo de luz 202,208 216,670 216,298 216,670

Costo de agua 127,164 127,164 127,164 127,164

Internet 152,527 152,527 167,359 157,189

Teléfono 80,514 80,514 80,514 80,514

Costo de Variable

Costo de Variable 2017 2018 2019 2020

Madera 50,847 62,472 66,774 72,136

Madera de 13,869 17,096 18,589 20,109
Melamina
50 serrucho 52,009.86 64,108.48 69,708.85 75,409.47
40 martillo 18,181.63 20,336.40 11,785.02 11,785.02
100 bisagra 478,987 563,029 602,228 650,397
2. GRAFIQUE DOS CASOS DE COSTO DIRECTO E INDIRECTO.

Empresa Fabricación de Mueble

Costo Directos

Puestos 2017 2018 2019 2020

Operario de S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00

corte
Auxiliar de corte S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00

Operario de S/. 1,500.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00

Enchape
Ayudante de S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00
Enchape
Auxiliar S/. 1,900.00 S/. 1,900.00 S/. 1,900.00 S/. 1,900.00

Operario de S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00

Armado

Ayudante de S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00

Armando
Operario de S/. 1,800.00 S/. 1,800.00 S/. 1,900.00 S/. 1,900.00
Madera

Ayudante de S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00

Madera
Costo Indirectos

Puestos 2017 2018 2019 2020

Alquiler de local S/.32,004.17 S/.32,004.17 S/.32,004.17 S/.32,004.17

Amortización S/.1,005.17 S/.1,004.17 S/.1,004.17 S/.1,004.17

Limpieza S/.2,663.22 S/.3,035.25 S/.2,663.22 S/.3,035.25

Es Salud S/.3,996.00 S/.5,022.00 S/.5,022.00 S/.5,022.00

Empresa de Zapatería Robles

Costos Directos

Puestos 2017 2018 2019 2020

Operario de S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00

Corte
Operario de S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00
Fabricación
Operario de S/. 1,700.00 S/. 1,700.00 S/. 1,700.00 S/. 1,700.00
Armado
Ayudante S/. 1,300.00 S/. 1,300.00 S/. 1,300.00 S/. 1,300.00

Auxiliar S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00

Costo Indirectos

Puestos 2017 2018 2019 2020

Alquiler de local 13,800.00 13,800.00 13,800.00 13,800.00

Amortización 2,400.20 2,400.20 2,400.20 2,400.20

Limpieza 2,350.00 2,350.00 2,350.00 2,350.00

Es Salud 3,035.25 3,035.25 3,035.25 3,035.25

3. APLIQUE LAS FORMULAS INDICADAS PARA CADA UNO DE LOS CASOS ANTES INDICADOS

2017 2018 2019 2020

Costo de Producción 15,000 1,900 2,000 2,000

Costo de Distribución 5,000 6,000 7,000 8,000

Costo Total 20,000 25,000 9,000 10,000

Valor de venta 25,000 30,000 14,000 15,000

Tributos 4,500 5,500 3,500 2,500

Precio de ventas 29,500 30,000 29,000 40,000

2017 2018 2019 2020

Costo de Producción 1,000 7,000 3,000 2,000

Costo de Distribución 5,000 6,000 7,000 8,000

Costo Total 6,000 14,000 10,000 10,000
Valor de venta 30,000 25,000 20,000 25,000
Tributos 2,500 3,500 45,00 2,500

Precio de ventas 30,500 25,000 35,000 40,000