Práctica Clase Inventarios II

UNIVERSIDAD CSAR VALLEJO
FACULTAD DE INGENIERA
ESCUELA PROFESIONAL DE INGENIERA INDUSTRIAL
GESTIN DE LA CADENA DE SUMINISTRO

SISTEMA DE COSTEO ABC
INTEGRANTE:
GOICOCHEA ORUNA, Sofa
DOCENTE:
Ing. Csar Aldana Bonifaz
CICLO ACADMICO:
VI (2013 I)
TRUJILLO PERU
2013
Gestin De La Cadena De Suministros-Costeo ABC
1. Las empresa fabricantes de artculos elctricos NEN S.A. muestra su

almacn de artculos en la tabla siguiente:
Los criterios porcentuales respecto a la "valorizacin" son:

tems Clase A = 74% del total de las ventas
tems Clase B = 21% del total de las ventas
tems Clase C = 5% del total de las ventas
PREGUNTA: Determine los artculos A, B y C. Intrprete los artculos A.
SOLUCIN:
Primero: Proceder a HALLAR el valor de demanda anual, multiplicando

la demanda anual del inventario por el valor unitario del artculo:
Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz
Cdigo
Demanda
Anual
1
2
3
4
5
6
7
8
9
10
40
200
220
235
260
365
405
538
675
812
Valor Artculo
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,750,000.00
40,000.00
4,315,000.00
17,500.00
950,000.00
40,500.00
5,200.00
138,500.00
1,200,000.00
158,000.00
Valor de Demanda
Anual
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
150,000,000.00
8,000,000.00
949,300,000.00
4,112,500.00
247,000,000.00
14,782,500.00
2,106,000.00
74,513,000.00
810,000,000.00
128,296,000.00
2,388,110,000.00
Segundo: Proceder a ORDENAR de mayor a menor el valor de demanda

anual obtenido:
Cdigo
Demanda
Anual
3
9
5
1
10
8
6
2
4
7
220
675
260
40
812
538
365
200
235
405
Valor Artculo
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,315,000.00
1,200,000.00
950,000.00
3,750,000.00
158,000.00
138,500.00
40,500.00
40,000.00
17,500.00
5,200.00
Valor de Demanda
Anual
S/.
949,300,000.00
S/.
810,000,000.00
S/.
247,000,000.00
S/.
150,000,000.00
S/.
128,296,000.00
S/.
74,513,000.00
S/.
14,782,500.00
S/.
8,000,000.00
S/.
4,112,500.00
S/.
2,106,000.00
S/. 2,388,110,000.00
Tercero: Proceder a HALLAR el % de participacin del valor de demanda

anual de cada artculo:
Cdigo
Demanda
Anual
3
9
5
1
10
8
6
2
4
7
220
675
260
40
812
538
365
200
235
405
Valor Artculo
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,315,000.00
1,200,000.00
950,000.00
3,750,000.00
158,000.00
138,500.00
40,500.00
40,000.00
17,500.00
5,200.00
Valor de Demanda
Anual
% Total
S/.
949,300,000.00
S/.
810,000,000.00
S/.
247,000,000.00
S/.
150,000,000.00
S/.
128,296,000.00
S/.
74,513,000.00
S/.
14,782,500.00
S/.
8,000,000.00
S/.
4,112,500.00
S/.
2,106,000.00
S/. 2,388,110,000.00
39.75%
33.92%
10.34%
6.28%
5.37%
3.12%
0.62%
0.33%
0.17%
0.09%
100.00%
Cuarto: Proceder a HALLAR el % ACUMULADO del % de participacin

del % del valor de demanda:
Cdigo
Demanda
Anual
3
9
5
1
10
8
6
2
4
7
220
675
260
40
812
538
365
200
235
405
Valor Artculo
Valor de Demanda
Anual
S/. 4,315,000.00 S/. 949,300,000.00

S/. 1,200,000.00 S/. 810,000,000.00
S/.
950,000.00 S/. 247,000,000.00
S/. 3,750,000.00 S/. 150,000,000.00
S/.
158,000.00 S/. 128,296,000.00
S/.
138,500.00 S/.
74,513,000.00
S/.
40,500.00 S/.
14,782,500.00
S/.
40,000.00 S/.
8,000,000.00
S/.
17,500.00 S/.
4,112,500.00
S/.
5,200.00 S/.
2,106,000.00
S/. 2,388,110,000.00
% Total
39.75%
33.92%
10.34%
6.28%
5.37%
3.12%
0.62%
0.33%
0.17%
0.09%
100.00%
% Acumulado del Valor

de Demanda
39.75%
73.67%
84.01%
90.29%
95.67%
98.79%
99.40%
99.74%
99.91%
100.00%
Quinto: Proceder a segmentar si es tipo A, tipo B Tipo C en funcin del

% acumulado del valor de demanda obtenido en el paso anterior.
Cdigo
Demanda
Anual
3
9
5
1
10
8
6
2
4
7
220
675
260
40
812
538
365
200
235
405
Valor Artculo
Valor de Demanda
Anual
S/. 4,315,000.00 S/. 949,300,000.00

S/. 1,200,000.00 S/. 810,000,000.00
S/.
950,000.00 S/. 247,000,000.00
S/. 3,750,000.00 S/. 150,000,000.00
S/.
158,000.00 S/. 128,296,000.00
S/.
138,500.00 S/.
74,513,000.00
S/.
40,500.00 S/.
14,782,500.00
S/.
40,000.00 S/.
8,000,000.00
S/.
17,500.00 S/.
4,112,500.00
S/.
5,200.00 S/.
2,106,000.00
S/. 2,388,110,000.00
% Total

de Demanda
Clase
39.75%
73.67%
84.01%
90.29%
95.67%
98.79%
99.40%
99.74%
99.91%
100.00%
A
A
B
B
C
C
C
C
C
C
39.75%
33.92%
10.34%
6.28%
5.37%
3.12%
0.62%
0.33%
0.17%
0.09%
100.00%
Sexto: Dividir 100 entre el # de artculos =10, entonces 10% para

determinacin de la participacin del artculo, finalmente ACUMULAR y
determinar el % acumulado de cada artculo.
Demanda
Cdigo
Valor Artculo
Anual
3
9
5
1
10
8
6
2
4
7
220
675
260
40
812
538
365
200
235
405
Valor de Demanda
% Total
Anual
de Demanda
S/. 4,315,000.00 S/. 949,300,000.00

S/. 1,200,000.00 S/. 810,000,000.00
S/. 950,000.00 S/. 247,000,000.00
S/. 3,750,000.00 S/. 150,000,000.00
S/. 158,000.00 S/. 128,296,000.00
S/. 138,500.00 S/. 74,513,000.00
S/.
40,500.00 S/. 14,782,500.00
S/.
40,000.00 S/.
8,000,000.00
S/.
17,500.00 S/.
4,112,500.00
S/.
5,200.00 S/.
2,106,000.00
S/. 2,388,110,000.00
39.75%
33.92%
10.34%
6.28%
5.37%
3.12%
0.62%
0.33%
0.17%
0.09%
100.00%
39.75%
73.67%
84.01%
90.29%
95.67%
98.79%
99.40%
99.74%
99.91%
100.00%
%Participacin
Clase
del Artculo
A
A
B
B
C
C
C
C
C
C
10
10
10
10
10
10
10
10
10
10
100
INTERPRETACIN:
El 10% del total de artculos son 3 y representan el 39.75% del valor de
la demanda anual. Y es tipificado como Tipo A.
El 20% del total de artculos son 9 y representa el 33.92% del valor de
la demanda anual. Y es tipificado como Tipo A.
2. Una empresa que distribuye bombas de agua, desea clasificar su inventario

de productos, para lo cual presenta la siguiente informacin de su
inventario.
%Acumulado
del
Elemento
10
20
30
40
50
60
70
80
90
100
Los criterios porcentuales respecto a la "valorozacin" son:

tems Clase A = 80% del total de las ventas
tems Clase C = 5% del total de las ventas
PREGUNTA: Determine los artculos A, B y C. Interprte los artculos B.
SOLUCIN:
Primero: Proceder a HALLAR el valor de consumo anual del inventario,

multiplicando la cantidad utilizada del inventario por el precio unitario
del artculo:
ARTICULO
1
2
3
4
5
6
7
8
9
10
11
12
CANTIDAD
UTILIZADA
251
109
318
69
765
534
59
680
656
120
263
1417
COSTO UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,382.00
852.00
3,604.00
1,337.00
3,660.00
3,092.00
6,510.00
5,495.00
1,626.00
5,565.00
616.00
3,448.00
VALOR ARTICULO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Segundo: Proceder a ORDENAR de mayor a menor el valor de consumo

anual obtenido:
597,882.00
92,868.00
1,146,072.00
92,253.00
2,799,900.00
1,651,128.00
384,090.00
3,736,600.00
1,066,656.00
667,800.00
162,008.00
4,885,816.00
17,283,073.00
ARTICULO
12
8
5
6
3
9
10
1
7
11
2
4
CANTIDAD
UTILIZADA
1417
680
765
534
318
656
120
251
59
263
109
69
COSTO UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,448.00
5,495.00
3,660.00
3,092.00
3,604.00
1,626.00
5,565.00
2,382.00
6,510.00
616.00
852.00
1,337.00
VALOR ARTICULO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,885,816.00
3,736,600.00
2,799,900.00
1,651,128.00
1,146,072.00
1,066,656.00
667,800.00
597,882.00
384,090.00
162,008.00
92,868.00
92,253.00
17,283,073.00
Tercero: Proceder a HALLAR el % de participacin del valor de consumo

ARTICULO
12
8
5
6
3
9
10
1
7
11
2
4
CANTIDAD
UTILIZADA
1417
680
765
534
318
656
120
251
59
263
109
69
COSTO UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,448.00
5,495.00
3,660.00
3,092.00
3,604.00
1,626.00
5,565.00
2,382.00
6,510.00
616.00
852.00
1,337.00
VALOR ARTICULO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,885,816.00
3,736,600.00
2,799,900.00
1,651,128.00
1,146,072.00
1,066,656.00
667,800.00
597,882.00
384,090.00
162,008.00
92,868.00
92,253.00
17,283,073.00
28.27%
21.62%
16.20%
9.55%
6.63%
6.17%
3.86%
3.46%
2.22%
0.94%
0.54%
0.53%
100.00%

del % del valor de consumo anual:
% TOTAL
CANTIDAD
UTILIZADA
1417
680
765
534
318
656
120
251
59
263
109
69
ARTICULO
12
8
5
6
3
9
10
1
7
11
2
4
COSTO UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,448.00
5,495.00
3,660.00
3,092.00
3,604.00
1,626.00
5,565.00
2,382.00
6,510.00
616.00
852.00
1,337.00
VALOR ARTICULO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,885,816.00
3,736,600.00
2,799,900.00
1,651,128.00
1,146,072.00
1,066,656.00
667,800.00
597,882.00
384,090.00
162,008.00
92,868.00
92,253.00
17,283,073.00
% TOTAL
28.27%
21.62%
16.20%
9.55%
6.63%
6.17%
3.86%
3.46%
2.22%
0.94%
0.54%
0.53%
100.00%
% ACUMULADO DEL VALOR

DE CONSUMO
28.27%
49.89%
66.09%
75.64%
82.27%
88.45%
92.31%
95.77%
97.99%
98.93%
99.47%
100.00%

% acumulado del valor de consumo anual obtenido en el paso anterior.
ARTICULO
12
8
5
6
3
9
10
1
7
11
2
4
CANTIDAD
UTILIZADA
1417
680
765
534
318
656
120
251
59
263
109
69
COSTO UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,448.00
5,495.00
3,660.00
3,092.00
3,604.00
1,626.00
5,565.00
2,382.00
6,510.00
616.00
852.00
1,337.00
VALOR ARTICULO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,885,816.00
3,736,600.00
2,799,900.00
1,651,128.00
1,146,072.00
1,066,656.00
667,800.00
597,882.00
384,090.00
162,008.00
92,868.00
92,253.00
17,283,073.00
% TOTAL
28.27%
21.62%
16.20%
9.55%
6.63%
6.17%
3.86%
3.46%
2.22%
0.94%
0.54%
0.53%
100.00%

DE CONSUMO
28.27%
49.89%
66.09%
75.64%
82.27%
88.45%
92.31%
95.77%
97.99%
98.93%
99.47%
100.00%
CLASE
A
A
A
A
B
B
B
C
C
C
C
C
Sexto: Dividir 100 entre el # de artculos =12, entonces 8.33% para determinacin de la participacin del artculo, finalmente
ACUMULAR y determinar el % acumulado de cada artculo.
ARTICULO
12
8
5
6
3
9
10
1
7
11
2
4
10
CANTIDAD
UTILIZADA
1417
680
765
534
318
656
120
251
59
263
109
69
COSTO UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,448.00
5,495.00
3,660.00
3,092.00
3,604.00
1,626.00
5,565.00
2,382.00
6,510.00
616.00
852.00
1,337.00
VALOR ARTICULO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,885,816.00
3,736,600.00
2,799,900.00
1,651,128.00
1,146,072.00
1,066,656.00
667,800.00
597,882.00
384,090.00
162,008.00
92,868.00
92,253.00
17,283,073.00
% TOTAL
28.27%
21.62%
16.20%
9.55%
6.63%
6.17%
3.86%
3.46%
2.22%
0.94%
0.54%
0.53%
100.00%

DE CONSUMO
28.27%
49.89%
66.09%
75.64%
82.27%
88.45%
92.31%
95.77%
97.99%
98.93%
99.47%
100.00%
CLASE
A
A
A
A
B
B
B
C
C
C
C
C
%PARTICIPACION %ACUMULADO
DEL ARTICULO DEL ELEMENTO
8.33
8.33
8.33
16.67
8.33
25.00
8.33
33.33
8.33
41.67
8.33
50.00
8.33
58.33
8.33
66.67
8.33
75.00
8.33
83.33
8.33
91.67
8.33
100.00
INTERPRETACIN:
El 41.67% del total de artculos son 3 y representan el 6.63% del valor de
consumo anual. Y es tipificado como Tipo B.
El 58.33% del total de artculos son 10 y representa el 3.86% del valor de
3.- Se muestra el siguiente inventario, clasifquelos aplicando ABC.
Los criterios porcentuales respecto a la "valorizacin" son:

tems Clase A = 60.10% del total de las ventas
tems Clase B = 25.55% del total de las ventas
tems Clase C = 14.35% del total de las ventas
PREGUNTA: Determine los artculos A, B y C. Interprte los artculos B.
11

SOLUCIN:
Primero: Proceder a HALLAR el valor de consumo anual del inventario,

multiplicando la cantidad utilizada del inventario por el precio unitario
del artculo:
ARTICULO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
12
CONSUMO ANUAL
(UND)
5000
1500
10000
6000
3500
6000
5000
4500
7000
3000
6000
2000
6500
9300
3060
3177
1500
1962
7000
1246
COSTO
UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1.50
8.00
10.50
2.00
0.50
13.60
0.75
1.25
5.00
2.00
10.00
15.00
28.00
31.00
14.00
4.00
1.20
8.00
30.00
15.00
VALOR
ARTICULO
S/.
7,500.00
S/. 12,000.00
S/. 105,000.00
S/. 12,000.00
S/.
1,750.00
S/. 81,600.00
S/.
3,750.00
S/.
5,625.00
S/. 35,000.00
S/.
6,000.00
S/. 60,000.00
S/. 30,000.00
S/. 182,000.00
S/. 288,300.00
S/. 42,840.00
S/. 12,708.00
S/.
1,800.00
S/. 15,696.00
S/. 210,000.00
S/. 18,690.00
S/. 1,132,259.00

anual obtenido:
ARTICULO
CONSUMO ANUAL
(UND)
14
19
13
3
6
11
15
9
12
20
18
16
2
4
1
10
8
7
17
5
9300
7000
6500
10000
6000
6000
3060
7000
2000
1246
1962
3177
1500
6000
5000
3000
4500
5000
1500
3500
COSTO
UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
VALOR
ARTICULO
31.00
30.00
28.00
10.50
13.60
10.00
14.00
5.00
15.00
15.00
8.00
4.00
8.00
2.00
1.50
2.00
1.25
0.75
1.20
0.50
S/. 288,300.00
S/. 210,000.00
S/. 182,000.00
S/. 105,000.00
S/.
81,600.00
S/.
60,000.00
S/.
42,840.00
S/.
35,000.00
S/.
30,000.00
S/.
18,690.00
S/.
15,696.00
S/.
12,708.00
S/.
12,000.00
S/.
12,000.00
S/.
7,500.00
S/.
6,000.00
S/.
5,625.00
S/.
3,750.00
S/.
1,800.00
S/.
1,750.00
S/. 1,132,259.00
Tercero: Proceder a HALLAR el % de participacin del valor de consumo

ARTICULO
14
19
13
3
6
11
15
9
12
20
18
16
2
4
1
10
8
7
17
5
13
CONSUMO ANUAL
(UND)
9300
7000
6500
10000
6000
6000
3060
7000
2000
1246
1962
3177
1500
6000
5000
3000
4500
5000
1500
3500
COSTO
UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
31.00
30.00
28.00
10.50
13.60
10.00
14.00
5.00
15.00
15.00
8.00
4.00
8.00
2.00
1.50
2.00
1.25
0.75
1.20
0.50
VALOR
ARTICULO
% TOTAL
S/. 288,300.00
S/. 210,000.00
S/. 182,000.00
S/. 105,000.00
S/.
81,600.00
S/.
60,000.00
S/.
42,840.00
S/.
35,000.00
S/.
30,000.00
S/.
18,690.00
S/.
15,696.00
S/.
12,708.00
S/.
12,000.00
S/.
12,000.00
S/.
7,500.00
S/.
6,000.00
S/.
5,625.00
S/.
3,750.00
S/.
1,800.00
S/.
1,750.00
S/. 1,132,259.00
25.46%
18.55%
16.07%
9.27%
7.21%
5.30%
3.78%
3.09%
2.65%
1.65%
1.39%
1.12%
1.06%
1.06%
0.66%
0.53%
0.50%
0.33%
0.16%
0.15%
100%

del % del valor de consumo anual
ARTICULO
14
19
13
3
6
11
15
9
12
20
18
16
2
4
1
10
8
7
17
5
CONSUMO ANUAL
(UND)
9300
7000
6500
10000
6000
6000
3060
7000
2000
1246
1962
3177
1500
6000
5000
3000
4500
5000
1500
3500
COSTO
UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
VALOR
ARTICULO
31.00
30.00
28.00
10.50
13.60
10.00
14.00
5.00
15.00
15.00
8.00
4.00
8.00
2.00
1.50
2.00
1.25
0.75
1.20
0.50
% TOTAL
S/. 288,300.00 25.46%

S/. 210,000.00 18.55%
S/. 182,000.00 16.07%
S/. 105,000.00 9.27%
S/.
81,600.00 7.21%
S/.
60,000.00 5.30%
S/.
42,840.00 3.78%
S/.
35,000.00 3.09%
S/.
30,000.00 2.65%
S/.
18,690.00 1.65%
S/.
15,696.00 1.39%
S/.
12,708.00 1.12%
S/.
12,000.00 1.06%
S/.
12,000.00 1.06%
S/.
7,500.00 0.66%
S/.
6,000.00 0.53%
S/.
5,625.00 0.50%
S/.
3,750.00 0.33%
S/.
1,800.00 0.16%
S/.
1,750.00 0.15%
S/. 1,132,259.00 100%
% ACUMULADO
DEL VALOR DE
CONSUMO
25.46%
44.01%
60.08%
69.36%
76.56%
81.86%
85.65%
88.74%
91.39%
93.04%
94.42%
95.55%
96.61%
97.67%
98.33%
98.86%
99.36%
99.69%
99.85%
100.00%

% acumulado del valor de consumo anual obtenido en el paso anterior.
ARTICULO
14
19
13
3
6
11
15
9
12
20
18
16
2
4
1
10
8
7
17
5
14
CONSUMO ANUAL
(UND)
9300
7000
6500
10000
6000
6000
3060
7000
2000
1246
1962
3177
1500
6000
5000
3000
4500
5000
1500
3500
COSTO
UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
31.00
30.00
28.00
10.50
13.60
10.00
14.00
5.00
15.00
15.00
8.00
4.00
8.00
2.00
1.50
2.00
1.25
0.75
1.20
0.50
VALOR
ARTICULO
% TOTAL
S/. 288,300.00 25.46%

S/. 210,000.00 18.55%
S/. 182,000.00 16.07%
S/. 105,000.00 9.27%
S/.
81,600.00 7.21%
S/.
60,000.00 5.30%
S/.
42,840.00 3.78%
S/.
35,000.00 3.09%
S/.
30,000.00 2.65%
S/. 18,690.00 1.65%
S/.
15,696.00 1.39%
S/.
12,708.00 1.12%
S/.
12,000.00 1.06%
S/.
12,000.00 1.06%
S/.
7,500.00 0.66%
S/.
6,000.00 0.53%
S/.
5,625.00 0.50%
S/.
3,750.00 0.33%
S/.
1,800.00 0.16%
S/.
1,750.00 0.15%
S/. 1,132,259.00 100%
% ACUMULADO
DEL VALOR DE
CONSUMO
CLASE
25.46%
44.01%
60.08%
69.36%
76.56%
81.86%
85.65%
88.74%
91.39%
93.04%
94.42%
95.55%
96.61%
97.67%
98.33%
98.86%
99.36%
99.69%
99.85%
100.00%
A
A
A
B
B
B
B
C
C
C
C
C
C
C
C
C
C
C
C
C
Sexto: Dividir 100 entre el # de artculos =20, entonces 5% para determinacin de la participacin del artculo, finalmente
ARTICULO
14
19
13
3
6
11
15
9
12
20
18
16
2
4
1
10
8
7
17
5
15
CONSUMO ANUAL
(UND)
9300
7000
6500
10000
6000
6000
3060
7000
2000
1246
1962
3177
1500
6000
5000
3000
4500
5000
1500
3500
COSTO
UNITARIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
31.00
30.00
28.00
10.50
13.60
10.00
14.00
5.00
15.00
15.00
8.00
4.00
8.00
2.00
1.50
2.00
1.25
0.75
1.20
0.50
VALOR
ARTICULO
% TOTAL
S/. 288,300.00 25.46%

S/. 210,000.00 18.55%
S/. 182,000.00 16.07%
S/. 105,000.00 9.27%
S/.
81,600.00 7.21%
S/.
60,000.00 5.30%
S/.
42,840.00 3.78%
S/.
35,000.00 3.09%
S/.
30,000.00 2.65%
S/. 18,690.00 1.65%
S/.
15,696.00 1.39%
S/.
12,708.00 1.12%
S/.
12,000.00 1.06%
S/.
12,000.00 1.06%
S/.
7,500.00 0.66%
S/.
6,000.00 0.53%
S/.
5,625.00 0.50%
S/.
3,750.00 0.33%
S/.
1,800.00 0.16%
S/.
1,750.00 0.15%
S/. 1,132,259.00 100%
% ACUMULADO
DEL VALOR DE
CONSUMO
CLASE
25.46%
44.01%
60.08%
69.36%
76.56%
81.86%
85.65%
88.74%
91.39%
93.04%
94.42%
95.55%
96.61%
97.67%
98.33%
98.86%
99.36%
99.69%
99.85%
100.00%
A
A
A
B
B
B
B
C
C
C
C
C
C
C
C
C
C
C
C
C
%PARTICIPACION %ACUMULADO DEL

DEL ARTICULO
ELEMENTO
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
10.00
15.00
20.00
25.00
30.00
35.00
40.00
45.00
50.00
55.00
60.00
65.00
70.00
75.00
80.00
85.00
90.00
95.00
100.00

INTERPRETACIN:
4.- Una empresa tiene 20(19) modelos diferentes de artculos en su inventario.
Ms abajo una relacin de cada uno de estos artculos en existencia con sus
costos unitarios. La empresa desea establecer un sistema ABC de inventarios.
Sugerir un anlisis por grupo de los modelos de las clasificaciones A, B y C.
Justificar la seleccin e indicar los artculos que pudieran considerarse como
casos dudosos
Nmero del
Modelo
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Nmero promedio
de artculos en
Inventario
Costo
Promedio por
unidad (S/.)
2,000
100.00
220.00
1,000.00
10.00
400.00
80.00
1,500.00
600.00
3,000.00
65.00
2,200.00
1,600.00
960.00
400.00
1,700.00
1,200.00
60.00
160.00
17,255.00
0.48
5.00
1.20
8.40
82.50
3.00
38.00
1.50
0.95
0.25
1.35
4.75
1.30
1.00
0.60
1.10
5.00
10.50
2.00
168.88
Los criterios porcentuales respecto a la "valorozacin" son:

tems Clase A = 82.35% del total de las ventas
tems Clase C = 07.65% del total de las ventas
16
PREGUNTA: Determine los artculos A, B y C. Interprte los artculos A.

SOLUCIN:
Primero: Proceder a HALLAR el valor de costo promedio total anual del

inventario, multiplicando la cantidad utilizada del inventario por el
precio unitario del artculo:
NMERO PROMEDIO
ARTICULO DE ARTCULOS EN
INVENTARIO
1
2000
2
100
3
220
4
1000
5
10
6
400
7
80
8
1500
9
600
10
3000
11
65
12
2200
13
1600
14
960
15
400
16
1700
17
1200
18
60
19
160
17
COSTO
PROMEDIO POR
UNIDAD
S/.
0.48
S/.
5.00
S/.
1.20
S/.
8.40
S/.
82.50
S/.
3.00
S/.
38.00
S/.
1.50
S/.
0.95
S/.
0.25
S/.
1.35
S/.
4.75
S/.
1.30
S/.
1.00
S/.
0.60
S/.
1.10
S/.
5.00
S/.
10.50
S/.
2.00
VALOR
ARTICULO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
960.00
500.00
264.00
8,400.00
825.00
1,200.00
3,040.00
2,250.00
570.00
750.00
87.75
10,450.00
2,080.00
960.00
240.00
1,870.00
6,000.00
630.00
320.00
S/.
41,396.75

anual obtenido:
ARTICULO
12
4
17
7
8
13
16
6
1
14
5
10
18
9
2
19
3
15
11
NMERO PROMEDIO
DE ARTCULOS EN
INVENTARIO
2200
1000
1200
80
1500
1600
1700
400
2000
960
10
3000
60
600
100
160
220
400
65
COSTO
PROMEDIO POR
UNIDAD
S/.
4.75
S/.
8.40
S/.
5.00
S/.
38.00
S/.
1.50
S/.
1.30
S/.
1.10
S/.
3.00
S/.
0.48
S/.
1.00
S/.
82.50
S/.
0.25
S/.
10.50
S/.
0.95
S/.
5.00
S/.
2.00
S/.
1.20
S/.
0.60
S/.
1.35
VALOR
ARTICULO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
10,450.00
8,400.00
6,000.00
3,040.00
2,250.00
2,080.00
1,870.00
1,200.00
960.00
960.00
825.00
750.00
630.00
570.00
500.00
320.00
264.00
240.00
87.75
S/.
41,396.75
Tercero: Proceder a HALLAR el % de participacin del costo promedio

total anual de cada artculo:
ARTICULO
12
4
17
7
8
13
16
6
1
14
5
10
18
9
2
19
3
15
11
18
NMERO PROMEDIO
DE ARTCULOS EN
INVENTARIO
2200
1000
1200
80
1500
1600
1700
400
2000
960
10
3000
60
600
100
160
220
400
65
COSTO
PROMEDIO POR
UNIDAD
S/.
4.75
S/.
8.40
S/.
5.00
S/.
38.00
S/.
1.50
S/.
1.30
S/.
1.10
S/.
3.00
S/.
0.48
S/.
1.00
S/.
82.50
S/.
0.25
S/.
10.50
S/.
0.95
S/.
5.00
S/.
2.00
S/.
1.20
S/.
0.60
S/.
1.35
VALOR
ARTICULO
% TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
10,450.00
8,400.00
6,000.00
3,040.00
2,250.00
2,080.00
1,870.00
1,200.00
960.00
960.00
825.00
750.00
630.00
570.00
500.00
320.00
264.00
240.00
87.75
25.24%
20.29%
14.49%
7.34%
5.44%
5.02%
4.52%
2.90%
2.32%
2.32%
1.99%
1.81%
1.52%
1.38%
1.21%
0.77%
0.64%
0.58%
0.21%
S/.
41,396.75
100.00%

del % del costo promedio total anual:
ARTICULO
12
4
17
7
8
13
16
6
1
14
5
10
18
9
2
19
3
15
11
NMERO PROMEDIO
DE ARTCULOS EN
INVENTARIO
2200
1000
1200
80
1500
1600
1700
400
2000
960
10
3000
60
600
100
160
220
400
65
COSTO
PROMEDIO POR
UNIDAD
S/.
4.75
S/.
8.40
S/.
5.00
S/.
38.00
S/.
1.50
S/.
1.30
S/.
1.10
S/.
3.00
S/.
0.48
S/.
1.00
S/.
82.50
S/.
0.25
S/.
10.50
S/.
0.95
S/.
5.00
S/.
2.00
S/.
1.20
S/.
0.60
S/.
1.35
VALOR
ARTICULO
% TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
10,450.00
8,400.00
6,000.00
3,040.00
2,250.00
2,080.00
1,870.00
1,200.00
960.00
960.00
825.00
750.00
630.00
570.00
500.00
320.00
264.00
240.00
87.75
25.24%
20.29%
14.49%
7.34%
5.44%
5.02%
4.52%
2.90%
2.32%
2.32%
1.99%
1.81%
1.52%
1.38%
1.21%
0.77%
0.64%
0.58%
0.21%
S/.
41,396.75
100.00%
% ACUMULADO
DEL VALOR DE
CONSUMO
25.24%
45.53%
60.03%
67.37%
72.81%
77.83%
82.35%
85.25%
87.57%
89.89%
91.88%
93.69%
95.21%
96.59%
97.80%
98.57%
99.21%
99.79%
100.00%

% acumulado del valor de costo promedio anual obtenido en el paso
anterior.
ARTICULO
12
4
17
7
8
13
16
6
1
14
5
10
18
9
2
19
3
15
11
19
NMERO PROMEDIO
DE ARTCULOS EN
INVENTARIO
2200
1000
1200
80
1500
1600
1700
400
2000
960
10
3000
60
600
100
160
220
400
65
COSTO
PROMEDIO POR
UNIDAD
S/.
4.75
S/.
8.40
S/.
5.00
S/.
38.00
S/.
1.50
S/.
1.30
S/.
1.10
S/.
3.00
S/.
0.48
S/.
1.00
S/.
82.50
S/.
0.25
S/.
10.50
S/.
0.95
S/.
5.00
S/.
2.00
S/.
1.20
S/.
0.60
S/.
1.35
VALOR
ARTICULO
% TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
10,450.00
8,400.00
6,000.00
3,040.00
2,250.00
2,080.00
1,870.00
1,200.00
960.00
960.00
825.00
750.00
630.00
570.00
500.00
320.00
264.00
240.00
87.75
25.24%
20.29%
14.49%
7.34%
5.44%
5.02%
4.52%
2.90%
2.32%
2.32%
1.99%
1.81%
1.52%
1.38%
1.21%
0.77%
0.64%
0.58%
0.21%
S/.
41,396.75
100.00%
% ACUMULADO
DEL VALOR DE
CONSUMO
25.24%
45.53%
60.03%
67.37%
72.81%
77.83%
82.35%
85.25%
87.57%
89.89%
91.88%
93.69%
95.21%
96.59%
97.80%
98.57%
99.21%
99.79%
100.00%
CLASE
A
A
A
A
A
A
A
B
B
B
B
C
C
C
C
C
C
C
C
ARTICULO
12
4
17
7
8
13
16
6
1
14
5
10
18
9
2
19
3
15
11
20
NMERO PROMEDIO
DE ARTCULOS EN
INVENTARIO
2200
1000
1200
80
1500
1600
1700
400
2000
960
10
3000
60
600
100
160
220
400
65
COSTO
PROMEDIO POR
UNIDAD
S/.
4.75
S/.
8.40
S/.
5.00
S/.
38.00
S/.
1.50
S/.
1.30
S/.
1.10
S/.
3.00
S/.
0.48
S/.
1.00
S/.
82.50
S/.
0.25
S/.
10.50
S/.
0.95
S/.
5.00
S/.
2.00
S/.
1.20
S/.
0.60
S/.
1.35
VALOR
ARTICULO
% TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
10,450.00
8,400.00
6,000.00
3,040.00
2,250.00
2,080.00
1,870.00
1,200.00
960.00
960.00
825.00
750.00
630.00
570.00
500.00
320.00
264.00
240.00
87.75
25.24%
20.29%
14.49%
7.34%
5.44%
5.02%
4.52%
2.90%
2.32%
2.32%
1.99%
1.81%
1.52%
1.38%
1.21%
0.77%
0.64%
0.58%
0.21%
S/.
41,396.75
100.00%
% ACUMULADO
DEL VALOR DE
CONSUMO
25.24%
45.53%
60.03%
67.37%
72.81%
77.83%
82.35%
85.25%
87.57%
89.89%
91.88%
93.69%
95.21%
96.59%
97.80%
98.57%
99.21%
99.79%
100.00%
CLASE
%PARTICIPACION
DEL ARTICULO
%ACUMULADO
DEL ELEMENTO
A
A
A
A
A
A
A
B
B
B
B
C
C
C
C
C
C
C
C
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
5.26
10.53
15.79
21.05
26.32
31.58
36.84
42.11
47.37
52.63
57.89
63.16
68.42
73.68
78.95
84.21
89.47
94.74
100.00
100.00

INTERPRETACIN:
El 5.26% del total de artculos son 12 y representa el 25.24% del valor
de costo promedio anual. Y es tipificado como Tipo A.
. El 10.53% del total de artculos son 4 y representa el 20.29% del valor
costo promedio anual. Y es tipificado como Tipo A.
31.58% del total de artculos son 13 y representa el 5.02% del valor de
5. Resolver el inventario aplicando ABC.
La Sorense Research Company produce una lnea limitada de productos de alta tecnologa para uso
hospitalario. Los productos son catteres arteriales (INTRASET); equipos para apoyo de catteres
(REGUFLO) y sistemas de aspiracin de fluidos (VACUFLO, COLLECTAL). Los datos de ventas anuales
se resumen en la tabla siguiente:
Articulo
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Nomenclatura
INTRASET
SUBCLAVIAN II
SUBVLAVIAN
JUGULAR II
CATHASPEC
IV - SET
CENTRI-CATH
IV+12
CSP
Manguito para bahumanometro
Tubos para bahumanometro
EZE-FLO
REGUFLO
TRUSET
INTRAVAL
VACUFLO
FRASCOS para recoleccin
SONDAS para recoleccin
Tipo de producto
Catter
Catter
Catter
Catter
Catter
Catter
Catter
Catter
Catter
Apoyo para C.
Apoyo para C.
Apoyo para C.
Apoyo para C.
Apoyo para C.
Apoyo para C.
Aspirador de Liq.
Aspirador de Liq.
Aspirador de Liq.
Venta Anual
Valor Unitario
1,000,000
250,000
150,000
300,000
100,000
700,000
500,000
15,000
1,000,000
600,000
25,000
4,200
1,000,000
2,850,000
10,000
355,000
40,000
393,000
Determine:Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

a)
La clasificacin ABC de este inventario, considerando:
Inventario Tipo A: Aquellos que pertenecen al intervalo 0% a 80%
Inventario Tipo B: Aquellos que pertenecen al intervalo 80.01% a 95%
Inventario Tipo C: Aquellos que pertenecen al intervalo 95.01% a 100%
b)
Explique que significa el % segmentado para un articulo A, para un articulo B y para
21
2.50
0.55
6.50
1.00
1.50
1.43
7.00
4.98
0.75
1.62
33.00
15.50
5.00
2.50
0.83
0.99
1.37
1.85

SOLUCIN:
Primero: Proceder a HALLAR el valor de ventas total anual del,

multiplicando la cantidad de ventas por el valor unitario del artculo:
Artculo
Nomeclatura
Tipo de Producto
Venta Anual
Valor Unitario
Ventas (S/.)
INSTRASET
Catter
1000000 S/.
SUBCLAVIAN II
Catter
250000 S/.
0.55 S/.
137,500.00
SUBCLAVIAN
Catter
150000 S/.
6.50 S/.
975,000.00
JUGULAR II
Catter
300000 S/.
1.00 S/.
300,000.00
CATHASPEC
Catter
100000 S/.
1.50 S/.
150,000.00
IV -SET
Catter
700000 S/.
1.43 S/. 1,001,000.00
CETRI-CATH
Catter
500000 S/.
7.00 S/. 3,500,000.00
IV+12
Catter
15000 S/.
4.98 S/.
74,700.00
CSP
Catter
1000000 S/.
0.75 S/.
750,000.00
10
Manguito para bahumanometro Apoyo para C.
600000 S/.
1.62 S/.
972,000.00
11
Apoyo para C.
25000 S/.
33.00 S/.
825,000.00
12
EZE-FLO
Apoyo para C.
4200 S/.
15.50 S/.
65,100.00
13
REGUFLO
Apoyo para C.
1000000 S/.
5.00 S/. 5,000,000.00
14
TRUSET
Apoyo para C.
2850000 S/.
2.50 S/. 7,125,000.00
15
INTRAVAL
Apoyo para C.
10000 S/.
0.83 S/.
8,300.00
16
VACUFLO
Aspirador de Liq.
355000 S/.
0.99 S/.
351,450.00
17
Aspirador de Liq.
40000 S/.
1.37 S/.
54,800.00
18
Aspirador de Liq.
393000 S/.
1.85 S/.
727,050.00
9292200 S/.
22
2.50 S/. 2,500,000.00
88.87 S/. 24,516,900.00
Segundo: Proceder a ORDENAR de mayor a menor el valor de ventas

anual obtenido:
Artculo
Nomeclatura
Tipo de Producto
Venta Anual
Valor Unitario
Ventas (S/.)
14
TRUSET
Apoyo para C.
2850000 S/.
2.50 S/. 7,125,000.00
13
REGUFLO
Apoyo para C.
1000000 S/.
5.00 S/. 5,000,000.00
CETRI-CATH
Catter
500000 S/.
7.00 S/. 3,500,000.00
INSTRASET
Catter
1000000 S/.
2.50 S/. 2,500,000.00
IV -SET
Catter
700000 S/.
1.43 S/. 1,001,000.00
SUBCLAVIAN
Catter
150000 S/.
6.50 S/.
975,000.00
10
600000 S/.
1.62 S/.
972,000.00
11
Apoyo para C.
25000 S/.
33.00 S/.
825,000.00
CSP
Catter
1000000 S/.
0.75 S/.
750,000.00
18
Aspirador de Liq.
393000 S/.
1.85 S/.
727,050.00
16
VACUFLO
Aspirador de Liq.
355000 S/.
0.99 S/.
351,450.00
JUGULAR II
Catter
300000 S/.
1.00 S/.
300,000.00
CATHASPEC
Catter
100000 S/.
1.50 S/.
150,000.00
SUBCLAVIAN II
Catter
250000 S/.
0.55 S/.
137,500.00
IV+12
Catter
15000 S/.
4.98 S/.
74,700.00
12
EZE-FLO
Apoyo para C.
4200 S/.
15.50 S/.
65,100.00
17
Aspirador de Liq.
40000 S/.
1.37 S/.
54,800.00
15
INTRAVAL
Apoyo para C.
10000 S/.
0.83 S/.
8,300.00
S/. 24,516,900.00
23
Tercero: Proceder a HALLAR el % de participacin del costo promedio

total anual de cada artculo:
Artculo
Nomeclatura
Tipo de Producto
Venta Anual
Valor Unitario
Ventas (S/.)
% Total
14
TRUSET
Apoyo para C.
2850000 S/.
2.50 S/. 7,125,000.00
29.06%
13
REGUFLO
Apoyo para C.
1000000 S/.
5.00 S/. 5,000,000.00
20.39%
CETRI-CATH
Catter
500000 S/.
7.00 S/. 3,500,000.00
14.28%
INSTRASET
Catter
1000000 S/.
2.50 S/. 2,500,000.00
10.20%
IV -SET
Catter
700000 S/.
1.43 S/. 1,001,000.00
4.08%
SUBCLAVIAN
Catter
150000 S/.
6.50 S/.
975,000.00
3.98%
10
600000 S/.
1.62 S/.
972,000.00
3.96%
11
Apoyo para C.
25000 S/.
33.00 S/.
825,000.00
3.37%
CSP
Catter
1000000 S/.
0.75 S/.
750,000.00
3.06%
18
Aspirador de Liq.
393000 S/.
1.85 S/.
727,050.00
2.97%
16
VACUFLO
Aspirador de Liq.
355000 S/.
0.99 S/.
351,450.00
1.43%
JUGULAR II
Catter
300000 S/.
1.00 S/.
300,000.00
1.22%
CATHASPEC
Catter
100000 S/.
1.50 S/.
150,000.00
0.61%
SUBCLAVIAN II
Catter
250000 S/.
0.55 S/.
137,500.00
0.56%
IV+12
Catter
15000 S/.
4.98 S/.
74,700.00
0.30%
12
EZE-FLO
Apoyo para C.
4200 S/.
15.50 S/.
65,100.00
0.27%
17
Aspirador de Liq.
40000 S/.
1.37 S/.
54,800.00
0.22%
15
INTRAVAL
Apoyo para C.
10000 S/.
0.83 S/.
8,300.00
0.03%
S/. 24,516,900.00
24
100.00%
Cuarto: Proceder a HALLAR el % ACUMULADO del % de participacin del % de ventas promedio anual:
Artculo
Nomeclatura
Tipo de Producto
Venta Anual
Valor Unitario
Ventas (S/.)
% Total
% Acumulado
del Valor de
Consumo
14
TRUSET
Apoyo para C.
2850000 S/.
2.50 S/. 7,125,000.00
29.06%
29.06%
13
REGUFLO
Apoyo para C.
1000000 S/.
5.00 S/. 5,000,000.00
20.39%
49.46%
CETRI-CATH
Catter
500000 S/.
7.00 S/. 3,500,000.00
14.28%
63.73%
INSTRASET
Catter
1000000 S/.
2.50 S/. 2,500,000.00
10.20%
73.93%
IV -SET
Catter
700000 S/.
1.43 S/. 1,001,000.00
4.08%
78.01%
SUBCLAVIAN
Catter
150000 S/.
6.50 S/.
975,000.00
3.98%
81.99%
10
600000 S/.
1.62 S/.
972,000.00
3.96%
85.95%
11
Apoyo para C.
25000 S/.
33.00 S/.
825,000.00
3.37%
89.32%
CSP
Catter
1000000 S/.
0.75 S/.
750,000.00
3.06%
92.38%
18
Aspirador de Liq.
393000 S/.
1.85 S/.
727,050.00
2.97%
95.34%
16
VACUFLO
Aspirador de Liq.
355000 S/.
0.99 S/.
351,450.00
1.43%
96.78%
JUGULAR II
Catter
300000 S/.
1.00 S/.
300,000.00
1.22%
98.00%
CATHASPEC
Catter
100000 S/.
1.50 S/.
150,000.00
0.61%
98.61%
SUBCLAVIAN II
Catter
250000 S/.
0.55 S/.
137,500.00
0.56%
99.17%
IV+12
Catter
15000 S/.
4.98 S/.
74,700.00
0.30%
99.48%
12
EZE-FLO
Apoyo para C.
4200 S/.
15.50 S/.
65,100.00
0.27%
99.74%
17
Aspirador de Liq.
40000 S/.
1.37 S/.
54,800.00
0.22%
99.97%
15
INTRAVAL
Apoyo para C.
10000 S/.
0.83 S/.
8,300.00
0.03%
100.00%
S/. 24,516,900.00
25
100.00%
Quinto: Proceder a segmentar si es tipo A, tipo B Tipo C en funcin del % acumulado del valor de ventas promedio anual
obtenido en el paso anterior.
Artculo
Nomeclatura
Tipo de Producto
Venta Anual
Valor Unitario
Ventas (S/.)
% Acumulado
del Valor de
Consumo
Clase
14
TRUSET
Apoyo para C.
2850000 S/.
2.50 S/. 7,125,000.00
29.06%
29.06%
13
REGUFLO
Apoyo para C.
1000000 S/.
5.00 S/. 5,000,000.00
20.39%
49.46%
CETRI-CATH
Catter
500000 S/.
7.00 S/. 3,500,000.00
14.28%
63.73%
INSTRASET
Catter
1000000 S/.
2.50 S/. 2,500,000.00
10.20%
73.93%
IV -SET
Catter
700000 S/.
1.43 S/. 1,001,000.00
4.08%
78.01%
SUBCLAVIAN
Catter
150000 S/.
6.50 S/.
975,000.00
3.98%
81.99%
10
600000 S/.
1.62 S/.
972,000.00
3.96%
85.95%
11
Apoyo para C.
25000 S/.
33.00 S/.
825,000.00
3.37%
89.32%
CSP
Catter
1000000 S/.
0.75 S/.
750,000.00
3.06%
92.38%
18
Aspirador de Liq.
393000 S/.
1.85 S/.
727,050.00
2.97%
95.34%
16
VACUFLO
Aspirador de Liq.
355000 S/.
0.99 S/.
351,450.00
1.43%
96.78%
JUGULAR II
Catter
300000 S/.
1.00 S/.
300,000.00
1.22%
98.00%
CATHASPEC
Catter
100000 S/.
1.50 S/.
150,000.00
0.61%
98.61%
SUBCLAVIAN II
Catter
250000 S/.
0.55 S/.
137,500.00
0.56%
99.17%
IV+12
Catter
15000 S/.
4.98 S/.
74,700.00
0.30%
99.48%
12
EZE-FLO
Apoyo para C.
4200 S/.
15.50 S/.
65,100.00
0.27%
99.74%
17
Aspirador de Liq.
40000 S/.
1.37 S/.
54,800.00
0.22%
99.97%
15
INTRAVAL
Apoyo para C.
10000 S/.
0.83 S/.
8,300.00
0.03%
100.00%
S/. 24,516,900.00
26
% Total
100.00%
Artculo
Nomeclatura
Tipo de Producto
Venta Anual
Valor Unitario
Ventas (S/.)
% Total
% Acumulado
del Valor de
Consumo
Clase
%Participacin del
Artculo
%Acumulado del
Elemento
14
TRUSET
Apoyo para C.
2850000 S/.
2.50 S/. 7,125,000.00
29.06%
29.06%
5.56
5.56
13
REGUFLO
Apoyo para C.
1000000 S/.
5.00 S/. 5,000,000.00
20.39%
49.46%
5.56
11.11
CETRI-CATH
Catter
500000 S/.
7.00 S/. 3,500,000.00
14.28%
63.73%
5.56
16.67
INSTRASET
Catter
1000000 S/.
2.50 S/. 2,500,000.00
10.20%
73.93%
5.56
22.22
IV -SET
Catter
700000 S/.
1.43 S/. 1,001,000.00
4.08%
78.01%
5.56
27.78
SUBCLAVIAN
Catter
150000 S/.
6.50 S/.
975,000.00
3.98%
81.99%
5.56
33.33
10
600000 S/.
1.62 S/.
972,000.00
3.96%
85.95%
5.56
38.89
11
Apoyo para C.
25000 S/.
33.00 S/.
825,000.00
3.37%
89.32%
5.56
44.44
CSP
Catter
1000000 S/.
0.75 S/.
750,000.00
3.06%
92.38%
5.56
50.00
18
Aspirador de Liq.
393000 S/.
1.85 S/.
727,050.00
2.97%
95.34%
5.56
55.56
16
VACUFLO
Aspirador de Liq.
355000 S/.
0.99 S/.
351,450.00
1.43%
96.78%
5.56
61.11
JUGULAR II
Catter
300000 S/.
1.00 S/.
300,000.00
1.22%
98.00%
5.56
66.67
CATHASPEC
Catter
100000 S/.
1.50 S/.
150,000.00
0.61%
98.61%
5.56
72.22
SUBCLAVIAN II
Catter
250000 S/.
0.55 S/.
137,500.00
0.56%
99.17%
5.56
77.78
IV+12
Catter
15000 S/.
4.98 S/.
74,700.00
0.30%
99.48%
5.56
83.33
12
EZE-FLO
Apoyo para C.
4200 S/.
15.50 S/.
65,100.00
0.27%
99.74%
5.56
88.89
17
Aspirador de Liq.
40000 S/.
1.37 S/.
54,800.00
0.22%
99.97%
5.56
94.44
15
INTRAVAL
Apoyo para C.
10000 S/.
0.83 S/.
8,300.00
0.03%
100.00%
5.56
100.00
S/. 24,516,900.00
27
100.00%

Interpretacin:
El 5.56% del total de artculos son 14 y representan el 29.06% del valor
de ventas. Y es tipificado como Tipo A.
El 27.78% del total de artculos son 6 y representan el 4.08% del valor de
ventas. Y es tipificado como Tipo A.
ventas. Y es tipificado como Tipo B.
ventas. Y es tipificado como Tipo C.
28

ELABORACIN DE DIAGRAMA DE PARETO
Pareto - Ventas Anuales

120%
100%
80%
%Inv. Acum.
60%
95%
40%
100%
74%
20%
0%
2
29
% Inversion

Práctica Clase Inventarios II

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UNIVERSIDAD CSAR VALLEJO

GESTIN DE LA CADENA DE SUMINISTRO

Gestin De La Cadena De Suministros-Costeo ABC

1. Las empresa fabricantes de artculos elctricos NEN S.A. muestra su

Los criterios porcentuales respecto a la "valorizacin" son:

Primero: Proceder a HALLAR el valor de demanda anual, multiplicando

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

Segundo: Proceder a ORDENAR de mayor a menor el valor de demanda

Tercero: Proceder a HALLAR el % de participacin del valor de demanda

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

Cuarto: Proceder a HALLAR el % ACUMULADO del % de participacin

S/. 4,315,000.00 S/. 949,300,000.00

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

% Acumulado del Valor

Gestin De La Cadena De Suministros-Costeo ABC

Quinto: Proceder a segmentar si es tipo A, tipo B Tipo C en funcin del

S/. 4,315,000.00 S/. 949,300,000.00

% Acumulado del Valor

Sexto: Dividir 100 entre el # de artculos =10, entonces 10% para

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

S/. 4,315,000.00 S/. 949,300,000.00

2. Una empresa que distribuye bombas de agua, desea clasificar su inventario

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

Los criterios porcentuales respecto a la "valorozacin" son:

Primero: Proceder a HALLAR el valor de consumo anual del inventario,

Segundo: Proceder a ORDENAR de mayor a menor el valor de consumo

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

Tercero: Proceder a HALLAR el % de participacin del valor de consumo

Cuarto: Proceder a HALLAR el % ACUMULADO del % de participacin

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

% ACUMULADO DEL VALOR

Quinto: Proceder a segmentar si es tipo A, tipo B Tipo C en funcin del

% ACUMULADO DEL VALOR

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

% ACUMULADO DEL VALOR

Gestin De La Cadena De Suministros-Costeo ABC

Los criterios porcentuales respecto a la "valorizacin" son:

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

Primero: Proceder a HALLAR el valor de consumo anual del inventario,

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

Segundo: Proceder a ORDENAR de mayor a menor el valor de consumo

Tercero: Proceder a HALLAR el % de participacin del valor de consumo

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

Cuarto: Proceder a HALLAR el % ACUMULADO del % de participacin

S/. 288,300.00 25.46%

Quinto: Proceder a segmentar si es tipo A, tipo B Tipo C en funcin del

S/. 288,300.00 25.46%

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

Gestin De La Cadena De Suministros-Costeo ABC

S/. 288,300.00 25.46%

Escuela Ingeniera Industrial Ing. Csar Aldana Bonifaz

%PARTICIPACION %ACUMULADO DEL