Compras 2 - Volumen Optimo de Pedido (VOP)

VOP
VOLUMEN OPTIMO DE PEDIDO
P R O F E S O R : A N D R E S C E B A L L O S G .
1
Calculo de los costos del inventario:
• Costo de almacenamiento
• Costo de enviar una orden
2 Conceptos preliminares del modelo VOP
CONTENIDOS
3
Calculo para obtener el
numero de pedidos o numero de ordenes
de compra a enviar durante el año
4 Calculo de la cantidad optima de mercancías

por cada orden emitida y al menor costo
COSTOS DEL INVENTARIO
Andres Ceballos
Sensei
“ Antes de referirnos a los costos de

inventario, debemos entender claramente,
¿que es el inventario?.
Son todas las mercancías o existencias

Recordar que Podemos tener distintos tipos de
inventario:
•
•
•
•
Inventario de materia prima.
Inventario de producto en proceso
Inventario de producto terminado
Entre otros.
que tenemos almacenadas en nuestro
almacén o bodegas, con el fin de
comercializar con ellas.
COSTOS DE INVENTARIO
Costo de gestión, enviar y
Costos de posesión, de mantener
procesar una orden de compra
el inventario
Conocido también como costo de emisión de
pedido. Son aquellos costos asociados con la Son aquellos asociados a guardar artículos
adquisición de bienes para el durante un período de tiempo y son
reaprovisionamiento del inventario. Cuando proporcionales a la cantidad promedio de
se emite un pedido se incurre en costos artículos disponibles. A la vez los costos de

asociados con el procedimiento, ejecución, mantener inventario se pueden clasificar en:
transmisión, manejo y compra del pedido.
1. Costo de espacio.
2. Costo de capital.
3. Costo de seguros.
Costo de ruptura de stock 4. Gastos básicos.
5. Gastos por mermas y riesgos.
6. Costo de personal.
Costo de perder una venta y la posibilidad de
7. Costos operativos
perder un cliente.
4
No es el mismo
Wilson de la película
Costos de gestión = costos de posesión
Conceptos preliminares del modelo

El volumen optimo de pedido es aquella cantidad de El modelo de Wilson permite encontrar el volumen optimo de
mercancía en que debemos abastecernos en la forma mas pedido generando los menores costos de abastecimiento. Se
económica posible. Para encontrar esa cantidad ideal obtiene igualando los dos principales costos de inventario.
utilizaremos el modelo de Wilson.
Planteamiento del modelo de Wilson
1
Demanda
La demanda de mercancía en que debemos abastecernos
(Dx) es constante por unidad de tiempo. Ej. El pronostico de
demanda nos indica que debemos abastecernos en 15.000
unidades anuales.
2
Costo de gestión de ordenes de pedido u ordenes de compra
El costo de gestión es constante e independiente de la
cantidad solicitada.
3
Costo de posesión o mantener el inventario
El costo de posesión es constante por unidad de producto y
de tiempo. Ej. Con datos históricos de años anteriores se
calculó un promedio de 25.000 u almacenadas anual.
4
Ruptura de stock
No se admite, por eso este costo no se aplica en este
modelo. El motivo es que el modelo crea un stock propio de
seguridad 6
Ejemplo de aplicación 1
Un almacén desea aprovisionarse de 2000 unidades de un determinado producto. Esto puede
hacerlo en uno, dos o mas pedidos. Los costos de hacer llegar estas unidades al almacén, varían
según se hagan en uno o mas pedidos iguales, según la table expuesta:
Análisis 1
Si observamos la tabla, se vislumbra que si hacemos solo
un pedido nuestro costo de gestión baja, pero el costo de
almacenamiento sube, pues tendremos mas unidades en
almacén 0,05USD la unidad. Se observa además que, el
costo de cada pedido aumenta según disminuye el numero
de unidades que lo compone.
Análisis 2
En un momento dado, la suma de ambos costos es mínima,
este punto señala el volumen optimo de pedido (VOP).
P R O F E S O R : A N D R E S C E B A L L O S G
Recordar que el modelo de Wilson planteaba:
Costos de gestión = costos de posesión
Las formulas son las siguientes:

Los costos de gestión de pedidos anuales serán igual a los Los costos de posesión o de mantener el inventario, será lo
gastos de gestionar un pedido CG por el numero de pedidos. que cuesta mantener una unidad de producto almacenado
Donde n° de pedidos= Dx/VOP por el stock medio, siendo stock medio= VOP/2
“
Luego para obtener nuestra formula de trabajo, debemos
igualar los costos de gestión con los costos de posesión, es
decir: CG=CP“
Luego, al aplicar esta formula obtendremos el volumen optimo de

9
aprovisionamiento, a los menores costos.
EJEMPLO APLICADO 2
RESUELVA
Supongamos que la demanda anual de un articulo es 44.000 unidades.
Cada vez que se emita un pedido los gastos ascienden a 2,50 dólares y
el costo de almacenamiento UNITARIO es de 3,8 dólares. Se pide:
Calcular VOP
Sustituyendo tenemos los siguientes
datos.
Luego el valor optimo de pedidos seria: Aplicamos el modelo de Wilson, donde:
VOP= volumen optimo de pedido que

buscamos.
Calcular el numero de pedidos a enviar
CG= costo de gestión del pedido
Recordar que la formula del numero de CP=Costo de posesión unitario.
pedidos es La demanda/ VOP
10
Punto de reaprovisionamiento
Se refiere al nivel de existencias que indica cuando se debe emitir un pedido de reposición de mercancías.
Como premisa, debe entenderse que la reposición de stock debe efectuarse antes que se produzca el
desabastecimiento, de esta forma evitamos ruptura de stock.
Consideraciones
1. Cuando hemos llegado a un nivel de existencias que
nos permite cubrir la demanda durante el plazo de
entrega del proveedor, debemos emitir un pedido.
2. El nivel puede estar fijado por un stock mínimo mas
la cantidad que necesitamos desde la emisión del
pedido hasta que el proveedor realiza la entrega.
3. El punto de pedido se obtiene de la multiplicación
de la demanda media (demanda dividido por los días
trabajados del año) por el plazo de entrega de los
proveedores en días.
Formula de calculo 2
11
P R O F E S O R : A N D R E S C E B A L L O S G
Resuelva
La empresa IMPORCAL es un distribuidor de calderas de calefacción y desea conocer el punto

de pedido y el VOP del articulo de referencia C10-X-, para ello, disponemos de la siguiente
información:
• Costo de gestión: 350 dólares
• Demanda anual: 12.000 unidades
• Costo de almacenamiento: 0,75 dólares
• Plazo de suministro (Pe): 20 días
• Stock de seguridad: 400 unidades
Se pide:
1. Calcular el punto de reaprovisionamiento y el VOP, sabiendo que la actividad laboral de la
empresa es de 300 días al año. 12
Resuelva
Una granja necesita anualmente unos 3.000 sacos de harina de

pescado para alimentar a los pollos y otros 1.000 para las
gallinas ponedoras. El costo anual de almacenar un saco es de
0,1 usd y el coste de gestionar un pedido es de 2 usd. La
empresa trabaja todos los días del año.
SE PIDE:
a. Volumen óptimo de pedido.
b. Número de pedidos anuales.
c. Plazo entre pedidos. 13
d. Representación gráfica.
GUIA DE EJERCICIOS
Resolver en clases
14
OUR VISION
A business plan is a written document that describes in detail how a business—usually a

new one—is going to achieve its goals. A business plan lays out a written plan from a
marketing, financial and operational viewpoint. Business plans are important to allow a
company to lay out its goals and attract investment. They are also a way for companies
to keep themselves on track going forward. Although they're especially useful for new
companies, every company should have a business plan. Ideally, a company would
revisit the plan periodically to see if goals have been met or have changed and evolved.
Sometimes, a new business plan is prepared for an established business that is moving
in a new direction.
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BUSINESS MODEL
100% 100%
75%
50% 50%
25% 25%
Private equity has Private equity has Private equity has Private equity has Private equity has Private equity has Private equity has
successfully successfully successfully successfully successfully successfully successfully
attracted the best attracted the best attracted the best attracted the best attracted the best attracted the best attracted the best
and brightest in and brightest in and brightest in and brightest in and brightest in and brightest in and brightest in
corporate America. corporate America. corporate America. corporate America. corporate America. corporate America. corporate America.
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A business plan is a written document that describes in detail how a business—usually a
new one—is going to achieve its goals. A business plan lays out a written plan from a
company to lay out its goals and attract investment. They are also a way for companies to
keep themselves on track going forward.
OUR HISTORY
1995 Investment generally results in acquiring
an asset also the asset is available

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OUR HISTORY

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OUR HISTORY
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WHAT WE DO
Improve Rebrand Innovate

Investment generally results in acquiring Investment generally results in acquiring Investment generally results in acquiring
an asset also the asset is available an asset also the asset is available an asset also the asset is available
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SOCIAL MEDIA STATS
210K Followers 1M Likes 55K Subscribers 150K Followers

Investment generally results Investment generally results Investment generally results Investment generally results
in acquiring an asset also in acquiring an asset also in acquiring an asset also in acquiring an asset also
the asset is available the asset is available the asset is available the asset is available
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MEET THE TEAM
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Graphic Design Graphic Design
Investment generally results Investment generally results
in acquiring an asset also in acquiring an asset also
the asset is available the asset is available
Virginia Harris Sean Clark

Graphic Design Graphic Design
Investment generally results Investment generally results
in acquiring an asset also in acquiring an asset also
the asset is available the asset is available
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MEET THE TEAM
Sarah Powell John White Sarah Powell

Graphic Design Graphic Design Graphic Design
Investment generally results Investment generally results Investment generally results
in acquiring an asset also in acquiring an asset also in acquiring an asset also
the asset is available the asset is available the asset is available
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CORE VALUE
1 2
Start Improve
Investment generally results in Investment generally results in
acquiring an asset also the asset acquiring an asset also the asset
is available is available
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3 EASY STEPS
1 2 3
Start Improve Success
Investment generally results in Investment generally results in Investment generally results in
acquiring an asset also the asset acquiring an asset also the asset acquiring an asset also the asset
is available is available is available
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BULLET POINTS
Improve
A business plan lays out a written plan from a marketing, financial and operational viewpoint. Business
plans are important to allow a company to lay out its goals and attract investment.
Rebrand
Innovate
Success
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TRANSITION SLIDE
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VENN DIAGRAM
Title 1 Title 2
A business plan lays out a A business plan lays out a
written plan from a written plan from a
marketing, financial and marketing, financial and
operational viewpoint. operational viewpoint.
A business plan is a written document that describes in detail how a business—

usually a new one—is going to achieve its goals. A business plan lays out a
written plan from a marketing, financial and operational viewpoint. Business
plans are important to allow a company to lay out its goals and attract
investment. 28
TESTIMONIALS
“A business plan is a fundamental “A business plan is a fundamental “A business plan is a fundamental

tool that any startup business tool that any startup business tool that any startup business
needs to.” needs to.” needs to.”
–John Smith, –Patrick Simmons, –Martin Cooper,

Google Inc. Amazon Inc. Exxon Inc.
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OUR PARTNERS
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ORG CHART
John Wayne John Wayne John Wayne

President President President
Saul Bruce Owen Dorothy Louis Laverne

Dixon Carl Mendez Walsh Allison Baker
Manager Manager Manager Manager Manager Manager
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Abbott Patrick Marsh
Manager Manager Manager
Team 1 Team 2 Team 3 31

COSTUMER
SERVICES
A business plan is a written document that describes in detail how a business—usually

a new one—is going to achieve its goals. A business plan lays out a written plan from a
company to lay out its goals and attract investment. They are also a way for
companies to keep themselves on track going forward. Although they're especially
useful for new companies, every company should have a business plan. Ideally, a
company would revisit the plan periodically to see if goals have been met or have
changed and evolved.
32
OUR SERVICES
Service 1 Service 2 Service 3

acquiring an asset also the acquiring an asset also the acquiring an asset also the
asset is available asset is available asset is available
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OUR SERVICES


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CREATIVE SOLUTIONS
Solution 1
Investment generally results in acquiring an
asset also the asset is available
Solution 2
Solution 3
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Feature 1 Feature 2 Feature 3
PREMIUM
FEATURES
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TABLE EXAMPLE
Your Title Here Item 01 Item 02 Item 03 Item 04
Write here something
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PRICE TABLE EXAMPLE
Basic Pro Enterprise
$12 Per Month

$29 Per Month
$49 Per Month
A business plan is a A business plan is a A business plan is a
Written document Written document Written document
Sometimes, a good Sometimes, a good Sometimes, a good
Plans to extend your Plans to extend your Plans to extend your
Purchase Purchase Purchase 38

PORTFOLIO
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PORTFOLIO
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PORTFOLIO
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UNITED STATES MAP
90%
Green marketing is a practice
whereby companies seek to
go above and beyond
traditional.
75%
go above and beyond
traditional.
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WORLDMAP
50%
85% go above and beyond
traditional.
go above and beyond
traditional. 43
ONE COLUMN TEXT
A business plan is a written document that describes in detail how a business—usually a new one—is going to achieve its goals. A
business plan lays out a written plan from a marketing, financial and operational viewpoint. Business plans are important to allow a
company to lay out its goals and attract investment. They are also a way for companies to keep themselves on track going forward.
Although they're especially useful for new companies, every company should have a business plan. Ideally, a company would revisit
the plan periodically to see if goals have been met or have changed and evolved. Sometimes, a new business plan is prepared for an
established business that is moving in a new direction. A business plan is a fundamental tool any startup business needs to have in
place prior to beginning its operations. Usually, banks and venture capital firms make a viable business plan a prerequisite to the
investment of funds in a business.
Even though it may work, operating without a business plan is not a good idea. In fact, very few companies are able to last without
one. There are definitely more benefits to creating and sticking to a business plan including being able to think through ideas
without putting too much money into them—and, ultimately, losing in the end. A good business plan should outline all the costs and
the downfalls of each decision a company makes. Business plans, even among competitors in the same industry, are rarely identical.
But they all tend to have the same elements, including an executive summary of the business and a detailed description of the
business, its services and/or products. It also states how the business intends to achieve its goals. The plan should include at least
an overview of the industry of which the business will be a part, and how it will distinguish itself from its potential competitors.
Business plans help companies identify their objectives and remain on track. They can help companies start and manage
themselves, and to help grow after they're up and running. They also act as a means to get people to work with and invest in the
business.
44
TWO COLUMNS TEXT
A business plan is a written document that describes in detail Even though it may work, operating without a business plan is
how a business—usually a new one—is going to achieve its not a good idea. In fact, very few companies are able to last
goals. A business plan lays out a written plan from a marketing, without one. There are definitely more benefits to creating and
financial and operational viewpoint. Business plans are sticking to a business plan including being able to think
important to allow a company to lay out its goals and attract through ideas without putting too much money into them—
investment. They are also a way for companies to keep and, ultimately, losing in the end. A good business plan should
themselves on track going forward. Although they're especially outline all the costs and the downfalls of each decision a
useful for new companies, every company should have a company makes.
business plan. Ideally, a company would revisit the plan Business plans, even among competitors in the same industry,
periodically to see if goals have been met or have changed and are rarely identical. But they all tend to have the same
evolved. elements, including an executive summary of the business and
Sometimes, a new business plan is prepared for an established a detailed description of the business, its services and/or
business that is moving in a new direction. A business plan is a products. It also states how the business intends to achieve its
fundamental tool any startup business needs to have in place goals. The plan should include at least an overview of the
prior to beginning its operations. Usually, banks and venture industry of which the business will be a part, and how it will
capital firms make a viable business plan a prerequisite to the distinguish itself from its potential competitors. Business plans
investment of funds in a business. help companies identify their objectives and remain on track.
45
THREE COLUMNS TEXT
A business plan is a written document business that is moving in a new should outline all the costs and the
that describes in detail how a business— direction. A business plan is a downfalls of each decision a company
usually a new one—is going to achieve fundamental tool any startup business makes. Business plans, even among
its goals. A business plan lays out a needs to have in place prior to competitors in the same industry, are
written plan from a marketing, financial beginning its operations. Usually, banks rarely identical. But they all tend to have
and operational viewpoint. Business and venture capital firms make a viable the same elements, including an
plans are important to allow a company business plan a prerequisite to the executive summary of the business and
to lay out its goals and attract investment of funds in a business. a detailed description of the business,
investment. They are also a way for Even though it may work, operating its services and/or products.
companies to keep themselves on track without a business plan is not a good It also states how the business intends
going forward. idea. In fact, very few companies are to achieve its goals. The plan should
Although they're especially useful for able to last without one. There are include at least an overview of the
new companies, every company should definitely more benefits to creating and industry of which the business will be a
have a business plan. Ideally, a company sticking to a business plan including part, and how it will distinguish itself
would revisit the plan periodically to see being able to think through ideas from its potential competitors. Business
if goals have been met or have changed without putting too much money into plans help companies identify their
and evolved. Sometimes, a new them—and, ultimately, losing in the end. objectives and remain on track.,
business plan is prepared for an A good business plan
established 46
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Compras 2 - Volumen Optimo de Pedido (VOP)

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VOP

VOLUMEN OPTIMO DE PEDIDO

• Costo de enviar una orden

2 Conceptos preliminares del modelo VOP

4 Calculo de la cantidad optima de mercancías

“ Antes de referirnos a los costos de

Son todas las mercancías o existencias

adquisición de bienes para el durante un período de tiempo y son

reaprovisionamiento del inventario. Cuando proporcionales a la cantidad promedio de

se emite un pedido se incurre en costos artículos disponibles. A la vez los costos de

Costos de gestión = costos de posesión

Conceptos preliminares del modelo

Costos de gestión = costos de posesión

Las formulas son las siguientes:

Luego, al aplicar esta formula obtendremos el volumen optimo de

VOP= volumen optimo de pedido que

La empresa IMPORCAL es un distribuidor de calderas de calefacción y desea conocer el punto

Una granja necesita anualmente unos 3.000 sacos de harina de

A business plan is a written document that describes in detail how a business—usually a

1997 Investment generally results in acquiring

2010 Investment generally results in acquiring

Improve Rebrand Innovate

210K Followers 1M Likes 55K Subscribers 150K Followers

Sarah Powell John White

Virginia Harris Sean Clark

Sarah Powell John White Sarah Powell

A business plan is a written document that describes in detail how a business—

“A business plan is a fundamental “A business plan is a fundamental “A business plan is a fundamental

–John Smith, –Patrick Simmons, –Martin Cooper,

John Wayne John Wayne John Wayne

Saul Bruce Owen Dorothy Louis Laverne

Ana Jesse Sophie

Team 1 Team 2 Team 3 31

A business plan is a written document that describes in detail how a business—usually

Service 1 Service 2 Service 3

Service 1 Service 2 Service 3

Service 1 Service 2 Service 3

Your Title Here Item 01 Item 02 Item 03 Item 04

Write here something

Write here something

Write here something

Write here something

Write here something

Basic Pro Enterprise

$12 Per Month

A business plan is a A business plan is a A business plan is a

Written document Written document Written document

Sometimes, a good Sometimes, a good Sometimes, a good

Plans to extend your Plans to extend your Plans to extend your

Purchase Purchase Purchase 38

1234 Main Street,

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