Documentos de Académico
Documentos de Profesional
Documentos de Cultura
TECNOLGICO
DE VILLAHERMOSA
ASIGNATURA:
INGENIERA ECONMICA
Mermelada de Carambola
CATEDRTICO:
M.C. Zinath Javier Gernimo
INTEGRANTES:
Cesar Chable Rodrguez
Christian Anais Quevedo Gutirrez
David Alejandro Mrquez Martnez
Enrique Guzmn Ovando
Thairy Joan Ramrez Padilla
INTRODUCCIN
En la creacin o expansin de una
empresa es indispensable analizar las
inversiones en bienes de capital, porque su
xito o rentabilidad depende de la calidad
de las decisiones que se lleven a cabo en
dichos proyectos en el presente; y este
xito solo ser tangible si se conoce y se
sabe interpretar el valor del dinero atreves
del tiempo.
IDENTIFICACIN DE LOS
ELEMENTOS DEL COSTO
Para la produccin de 3,521 frascos de 284 gr de mermelada
de carambola anual.
MATERIA
PRIMA
CLASIFICACIN
POR TIPO
CARAMBOLA
$13,250.00
AZUCAR
$4,900.00
PECTINA
$409.28
ACIDO
CITRICO
$59.4
AGUA
$408.00
FRASCOS
$31,689.00
TOTAL
COSTO
$50,715.68
MATERIALES
CANTIDAD
PRECIO
UNITARIO
PRECIO PARCIAL
1 Tonelada
$13.25
$13,250.00
350 Kg
$14.00
$4,900.00
1 Kg
$409.28
$409.28
1 Kg
$59.4
$59.4
400 L
$1.2
$408.00
3,521.00
$9.00
$31,689.00
TOTAL
$50,715.68
EQUIPOS Y UTENSILIOS
1 Licuadora...$800
1 Estufa.$5,000
1 Refrigerador$7,500
5 Tazas...$50
5 Cucharas..$65
4 Cucharones$100
1 Bascula$195
4 Cacerolas.............................$2,000
3 Colador.$60
8 Recipientes....$640
3 Cuchillos..$185
3 Tabla para picar...$105
TOTAL....$16,700
OTROS GASTOS
CONCEPTO
ANUAL
LUZ
$2760.00
GAS
$2880.00
AGUA
$5760.00
SALARIOS
$83,760.00
PREDIAL
$3,120.00
TELEFONO E INTERNET
$7,188.00
AGUA POTABLE
TOTAL
$600.00
$106,068.00
Mano de obra
Ocupacin
Encargado
del proceso
3 empleados
encargados de
la produccin
Total
$24,000.00
$4,980.00
$59,760.00
$6,980.00
$83,760.00
= $83,760.00
= = $50,715.68
= $106,068.00
$240,543.68
. . =
= $68.31686453 $68.32
3521
200
250
300
350
Primer
Ao
$75.00
Segundo
Ao
$82.5
Tercer
Ao
$90.75
Cuarto
Ao
$99.825
Quinto
Ao
$109.8075
3521
3721
3971
4271
4621
$306,982.5
$360,368.25
$264,075.00
$426,352.575
$507,420.4575
Costos generales
Son nuestros gastos de administracin y
ventas necesarios para el funcionamiento
de la empresa y de uso comn. Para efecto
de gastos generales se descontara las
amortizaciones a los gastos generales.
Concepto
Primer
Ao
Segundo
Ao
Tercer
Ao
Cuarto
Ao
Quinto
Ao
Costo unitario de
venta ($)
$75.00
$82.5
$90.75
$99.825
$109.8075
(*) Cantidad de
Frascos anuales
3521
3721
3971
4271
4621
$264,075.00
$306,982.5
$360,368.25
$426,352.575
$507,420.4575
(-) Costo de
produccin
$240,543.68
$240,543.68
$240,543.68
$240,543.68
$240,543.68
$23,531.32
$66,438.82
$119,824.57
$185,808.895
$266,876.7775
$3,765.0112
$10,630.2112
$19,171.9312
$29,729.4232
$42,700.2844
$19,766.3088
$55,808.6088
Tabla
Vida til
20 aos
10 aos
Vehculos automotores y
computadores
5 aos
Monto ($)
Vida til
Valor
residual
Valor
residual
Depreciacin/
ao
Aos
(%)
($)
($)
1 Licuadora
$800.00
10
10
$80.00
$72
1 Estufa
$5,000.00
10
10
$500.00
$450
1 Refrigerador
$7,500.00
10
10
$750.00
$675
5 Tazas
$50.00
10
10
$5.00
$4.5
5 Cucharas
$65.00
10
10
$6.5
$5.85
4 Cucharones
$100.00
10
10
$10.00
$9
1 Bascula
$195.00
10
10
$19.5
$17.55
4 Cacerolas
$2,000.00
10
10
$200.00
$180
3 Colador
$60.00
10
10
$6.00
$5.4
8 Recipientes
$640.00
10
10
$64.00
$57.6
3 Cuchillos
$185.00
10
10
$18.5
$16.65
3 Tabla
TOTAL
$105.00
10
10
$10.5
$9.45
$1,503
INVERSIN TOTAL
= inversin fija + inversin diferida
MATERIA PRIMA
$50,715.68
EQUIPOS Y UTENSILIOS
$16,700.00
OTROS GASTOS
$106,068.00
Mano de obra
$83,760.00
= $67,415.68 + $189,828.00
= $257,243.68
$55,808.6088
$100,652.6388
$156,079.4718
$224,176.4931
F1
F2
F3
F4
F5
K=16%
$257,243.68
$19,766.3088
(1.16)1
$55,808.6088
(1.16)2
$100,652.6388
(1.16)3
$156,079.4718
(1.16)4
$224,176.4931
(1.16)5
= $315,933.3434
>
<
VP
$315,933.3434
= 1.2281
$257,243.68
$257,243.68 =
$19,766.3088
(1.26)1
$55,808.6088
(1.26)2
$100,652.6388
(1.26)3
$156,079.4718
(1.26)4
$224,176.4931
(1.26)5
$257,243.68 = $233,670.9292
$257,243.68 =
$19,766.3088
(1.20)1
$55,808.6088
(1.20)2
$257,243.68 = $278,837.2689
$100,652.6388
(1.20)3
$156,079.4718
(1.20)4
$224,176.4931
(1.20)5
$55,808.6088
$100,652.6388
$156,079.4718
$224,176.4931
F1
F2
F3
F4
F5
K=16%
$257,243.68
1 = $ 257,243.68
$19,766.3088
1.16
= $240,203.7586
2 = $240,203.7586
3 = $198,728.871
$55,808.6088
1.16
$100,652.6388
4 = $134,244.9856
1.16
= $198,728.871
= $134,244.9856
$156,079.4718
1.16
= $48,043.68276
$2224,176.4931
1.16
PERIODO DE RECUPERACIN
FLUJOS DE
INVERSIN
AOS
COSTO
DE
CAPITAL
FACTOR DE
ACTUALIZACIN
(+)
$257,243.68
$19,766.3088
$55,808.6088
$100,652.6388
$156,079.4718
$224,176.4931
0.16
0.16
0.16
0.16
0.16
0.16
0.86206897
0.7431629
0.64065767
FLUJOS DE
ACTUALIZA
CIN
(+)
FLUJOS
ACUMULAD
OS
Se suma
0
SALDO
Se resta
$, .
$58,514.80901 $181,688.9496
$122,998.6944 $58,690.25519
0.5522911
0.47611302
$106,733.3461 $106,733.3461
Fin son
iguales
Tipo B
Costo inicial
$5,799.00
$9,299.00
Anual de
operacin
$579.9
$929.9
Valor de
Salvamento
$5,683.02
$9113.02
Vida en Aos
Costo de Capital
10%
10%
Concepto
Estufa
= +
$5,799.00 +$579.9
1
1.10
1+
1
1.10
2+
1
=
1+
1
1.10
3+
1
1.10
4+
1
1.10
$5,683.02
1.10
= $72.01445505
= +
$9,299.00 +$929.9
1
1.10
1+
1
1.10
2+
1
=
1+
1
1.10
3+
=$115.4789477
1
1.10
4+
1
1.10
$9113.02
1.10
Bibliografa
Fundamentos
de ingeniera econmica
Gabriel Baca Urbina
Cuarta edicin
Mc Graw Hill
http://www.shcp.gob.mx
http://www.gerencie.com/vida-util-delos-activos.html