MATERIALES DIRECTOS

MATERIA PRIMA CANTIDAD COSTO UNITARIO

Higo hmedo 1000kg/dia 5,00 $us/Kg el higo hmedo

MATERIALES INDIRECTOS
MATERIALES Kg de conservante por /kg de higo hmedo COSTO UNITARIO
CONSERVANTES 0.01 2 $us/kg de conservante

MANO DE OBRA DIRECTA

DENOMINACIN N SUELDO MENSUAL $us
obreros calificados 10 1500
Obreros semi-calificados 20 900
Obreros no calificados 10 750
Lic. Quimico Industrial 1 3000

MANO DE OBRA INDIRECTA

CARGO N SUELDO MENSUAL $US
Choferes 5 1500
Ayudantes 2 1500
Guardin y porteros 10 750

ENERGA
COMBUSTIBLE CANTIDAD/AO Costo unitario $us
Petroleo de quemar 0.5 litros/kg de higo seco 1 $us/Litro

PREGUNTAS: Responder a las siguientes preguntas. Para el tercer ao 100 % de capacidad para un ao.
1. Diagrama del proceso para un ao
2. Determinar la cantidad de materiales directos e indirectos y su costo
3. Determinar los requerimientos de mano de obra y su costo
4.Determinar el costo de producir
5. Determinar el costo de administrar considerando un 80% del costo de producir
6. Determinar el costo de comercializar considerando un 30 % del costo de los materiales diretos.rectos
7. Determinar el ingreso considerando que la utilidad representa un 30 % del costo total
Determinando el programa de Produccin para primer ao 60%, Segundo ao 80 % y tercer ao 100% de capacidad
8. Calcular la utilidad Neta para un pago de Impuestos sobre utilidad Bruta de 30 % para los tres aos
9. Determinar GRAFICO del punto de equilibrio

SOLUCIN

Capacidad por ao
kgde higo hmedo/dia = 1000Kg/da
Kg de higo seco /ao 138000
Kg de conservante /ao 2760
kg de higo humedo/ao 276000

Cantidad de higo seco

Kg de higo seco/ da 500

Kg de higo seco/ ao 138000

Total

140760 Kg de higo seco/ao

Energa

Petroleo de quemar
$us/ao 69000

1. Diagrama del Proceso

Mat.
Prima Proceso Prod.
transformacin del termina
producto do

2. Determinar la cantidad de materiales directos e indirectos y su costo

MATERIALES DIRECTOS
MATERIA PRIMA CANTIDAD COSTO UNITARIO
Higo hmedo 1000kg/dia 5,00 $us/Kg el higo hmedo

$us/ao 1380000

MATERIALES INDIRECTOS
MATERIALES Kg de conservante por /kg de higo hmedo COSTO UNITARIO
CONSERVANTES 0.01 2 $us/kg de conservante

$us/ao 5520

3. Determinar los requerimientos de mano de obra y su costo

MANO DE OBRA DIRECTA

DENOMINACIN N SUELDO MENSUAL $us
obreros calificados 10 1500 15000
Obreros semi-calificados 20 900 18000
Obreros no calificados 10 750 7500
Lic. Quimico Industrial 1 3000 3000
522000

MANO DE OBRA INDIRECTA

CARGO N SUELDO MENSUAL $US
Choferes 5 1500 7500
Ayudantes 2 1500 3000
Guardin y porteros 10 750 7500
216000 $us

4.Determinar el costo de producir

kg de higo seco/dia 500

kg de higo seco/ao 138000

Costo indirecto de fabricacin 69000

Costo de Producir
Para 100% 1976520
Para 80 % 1685616
Para 60% 1394712

5. Determinar el costo de administrar considerando un 80 % del costo de producir

Costo de administrar
Para 100% 1581216
Para 80 % 1348492.8
Para 60% 1115769.6

6. Determinar el costo de comercializar considerando un 30 % del costo de los materiales directos.

$us 414000

7. Determinar el ingreso considerando que la utilidad representa un 30% del costo total
Determinando el programa de produccion para primer ao 60% segundo ao 80% y tercer ao 100% de capacidad
Ingreso $us 5163256.8

Clculo del precio unitario

Precio unitario $us/Kg de higo seco 37.41490435

Programa de produccin
Producto Ao 1 60 % Ao 2 80% Ao 3 100%
Higo seco 82800 110400 138000
Ingresos 37,4 $us/Kg 3096720 4128960 5161200

8. Calcular la utilidad neta para un pago de impuestos sobre utilidad bruta de 30% para los tres aos

Utilidad bruta
Ao 1 172238.4
Ao 2 680851.2
Ao 3 1189464

Impuestos
Ao 1 51671.52
Ao 2 204255.36
Ao 3 356839.2

Utilidad neta
Ao 1 120566.88
Ao 2 476595.84
Ao 3 832624.8

Items Ao 1(60%) Ao 2(80%) Ao 3(100%)Tipo de costo

Materia prima 831312 1108416 1385520
Higo hmedo 828000 1104000 1380000 CV
Conservantes 3312 4416 5520 CV
Mano de obra 738000 738000 738000 CF
Mano de obra directo 522000 522000 522000
Mano de obra indirecto 216000 216000 216000
Costo de fabricacin 41400 55200 69000
Petrleo de quemar 41400 55200 69000 CV
Costo de fabricar 1394712 1685616 1976520
Costo de administrar 1115769.6 1348492.8 1581216 CF
Costo de comercializar 414000 414000 414000 CF
Costo total 2924481.6 3448108.8 3971736
Utilidad Bruta 172238.4 680851.2 1189464
Impuestos 30 % 51671.52 204255.36 356839.2
Ganancia neta 120566.88 476595.84 832624.8
9. Determinar grafico del punto de equilibrio

Ao 1

CV 872712
CF 2267769.6
CT 2924481.6
I 3096720
Cuv 10.54
x (eq) 84382.425

x=82800 de katty

Ao 1
4000000
3500000
3000000
2500000
2000000
1500000
1000000
500000
0
1 5 9 13 17 21 25 29 33 37 41 45 49 53 57 61 65 69 73 77 81 85 89

uni dades costo fijo costo vari able total

costo total i ngres o tota l
Ao2
CF 2500492.8
CT 3448108.8
I 4128960
Cuv 10.54
x(eq) 84382.425
cv 1163616

4000000
3500000 Ao 2
3000000
2500000
2000000
1500000
1000000
500000
0
0 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00
40 80 120 160 200 240 280 320 360 400 440 480 520 560 600 640 680 720 760 800 840 880 920

costo fijo costo vari abl e total

costo total i ngres o total
Ao 3
CF 2733216
CT 3971736
CV 1454520
I 5161200
Cuv 10.54
xeq 84382.425

Ao 3
4000000
3500000
3000000
2500000
2000000
1500000
1000000
500000
0
0 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00
40 80 120 160 200 240 280 320 360 400 440 480 520 560 600 640 680 720 760 800 840 880 920 960 000
1

costo fijo costo varia bl e tota l

costo total i ngres o tota l
00% de capacidad
 $us

0% de capacidad
ipo de costo
unidades costo fijo costo variablecosto total ingreso total
0 2267769.6 0 2267769.6 0
1000 2267769.6 10540 2278309.6 37414.9043
2000 2267769.6 21080 2288849.6 74829.8087
3000 2267769.6 31620 2299389.6 112244.713
4000 2267769.6 42160 2309929.6 149659.617
5000 2267769.6 52700 2320469.6 187074.522
6000 2267769.6 63240 2331009.6 224489.426
7000 2267769.6 73780 2341549.6 261904.33
8000 2267769.6 84320 2352089.6 299319.235
9000 2267769.6 94860 2362629.6 336734.139
10000 2267769.6 105400 2373169.6 374149.043
11000 2267769.6 115940 2383709.6 411563.948
12000 2267769.6 126480 2394249.6 448978.852
13000 2267769.6 137020 2404789.6 486393.757
14000 2267769.6 147560 2415329.6 523808.661
15000 2267769.6 158100 2425869.6 561223.565
16000 2267769.6 168640 2436409.6 598638.47
17000 2267769.6 179180 2446949.6 636053.374
18000 2267769.6 189720 2457489.6 673468.278
19000 2267769.6 200260 2468029.6 710883.183
20000 2267769.6 210800 2478569.6 748298.087
21000 2267769.6 221340 2489109.6 785712.991
22000 2267769.6 231880 2499649.6 823127.896
23000 2267769.6 242420 2510189.6 860542.8
24000 2267769.6 252960 2520729.6 897957.704
25000 2267769.6 263500 2531269.6 935372.609
26000 2267769.6 274040 2541809.6 972787.513
27000 2267769.6 284580 2552349.6 1010202.42
28000 2267769.6 295120 2562889.6 1047617.32
29000 2267769.6 305660 2573429.6 1085032.23
30000 2267769.6 316200 2583969.6 1122447.13
31000 2267769.6 326740 2594509.6 1159862.03
32000 2267769.6 337280 2605049.6 1197276.94
33000 2267769.6 347820 2615589.6 1234691.84
34000 2267769.6 358360 2626129.6 1272106.75
35000 2267769.6 368900 2636669.6 1309521.65
36000 2267769.6 379440 2647209.6 1346936.56
37000 2267769.6 389980 2657749.6 1384351.46
38000 2267769.6 400520 2668289.6 1421766.37
39000 2267769.6 411060 2678829.6 1459181.27
40000 2267769.6 421600 2689369.6 1496596.17
41000 2267769.6 432140 2699909.6 1534011.08
42000 2267769.6 442680 2710449.6 1571425.98
43000 2267769.6 453220 2720989.6 1608840.89
44000 2267769.6 463760 2731529.6 1646255.79
45000 2267769.6 474300 2742069.6 1683670.7
46000 2267769.6 484840 2752609.6 1721085.6
47000 2267769.6 495380 2763149.6 1758500.5
48000 2267769.6 505920 2773689.6 1795915.41
49000 2267769.6 516460 2784229.6 1833330.31
50000 2267769.6 527000 2794769.6 1870745.22
51000 2267769.6 537540 2805309.6 1908160.12
52000 2267769.6 548080 2815849.6 1945575.03
53000 2267769.6 558620 2826389.6 1982989.93
54000 2267769.6 569160 2836929.6 2020404.83
55000 2267769.6 579700 2847469.6 2057819.74
56000 2267769.6 590240 2858009.6 2095234.64
57000 2267769.6 600780 2868549.6 2132649.55
58000 2267769.6 611320 2879089.6 2170064.45
59000 2267769.6 621860 2889629.6 2207479.36
60000 2267769.6 632400 2900169.6 2244894.26
61000 2267769.6 642940 2910709.6 2282309.17
62000 2267769.6 653480 2921249.6 2319724.07
63000 2267769.6 664020 2931789.6 2357138.97
64000 2267769.6 674560 2942329.6 2394553.88
65000 2267769.6 685100 2952869.6 2431968.78
66000 2267769.6 695640 2963409.6 2469383.69
67000 2267769.6 706180 2973949.6 2506798.59
68000 2267769.6 716720 2984489.6 2544213.5
69000 2267769.6 727260 2995029.6 2581628.4
70000 2267769.6 737800 3005569.6 2619043.3
71000 2267769.6 748340 3016109.6 2656458.21
72000 2267769.6 758880 3026649.6 2693873.11
73000 2267769.6 769420 3037189.6 2731288.02
74000 2267769.6 779960 3047729.6 2768702.92
75000 2267769.6 790500 3058269.6 2806117.83
76000 2267769.6 801040 3068809.6 2843532.73
77000 2267769.6 811580 3079349.6 2880947.63
78000 2267769.6 822120 3089889.6 2918362.54
79000 2267769.6 832660 3100429.6 2955777.44
80000 2267769.6 843200 3110969.6 2993192.35
81000 2267769.6 853740 3121509.6 3030607.25
82000 2267769.6 864280 3132049.6 3068022.16
83000 2267769.6 874820 3142589.6 3105437.06
84000 2267769.6 885360 3153129.6 3142851.97
85000 2267769.6 895900 3163669.6 3180266.87
86000 2267769.6 906440 3174209.6 3217681.77
87000 2267769.6 916980 3184749.6 3255096.68
88000 2267769.6 927520 3195289.6 3292511.58
89000 2267769.6 938060 3205829.6 3329926.49
90000 2267769.6 948600 3216369.6 3367341.39
unidades costo fijo costo variablecosto total ingreso total
0 2500492.8 0 2500492.8 0
1000 2500492.8 10540 2511032.8 37414.9043
2000 2500492.8 21080 2521572.8 74829.8087
3000 2500492.8 31620 2532112.8 112244.713
4000 2500492.8 42160 2542652.8 149659.617
5000 2500492.8 52700 2553192.8 187074.522
6000 2500492.8 63240 2563732.8 224489.426
7000 2500492.8 73780 2574272.8 261904.33
8000 2500492.8 84320 2584812.8 299319.235
9000 2500492.8 94860 2595352.8 336734.139
10000 2500492.8 105400 2605892.8 374149.043
11000 2500492.8 115940 2616432.8 411563.948
12000 2500492.8 126480 2626972.8 448978.852
13000 2500492.8 137020 2637512.8 486393.757
14000 2500492.8 147560 2648052.8 523808.661
15000 2500492.8 158100 2658592.8 561223.565
16000 2500492.8 168640 2669132.8 598638.47
17000 2500492.8 179180 2679672.8 636053.374
18000 2500492.8 189720 2690212.8 673468.278
19000 2500492.8 200260 2700752.8 710883.183
20000 2500492.8 210800 2711292.8 748298.087
21000 2500492.8 221340 2721832.8 785712.991
22000 2500492.8 231880 2732372.8 823127.896
23000 2500492.8 242420 2742912.8 860542.8
24000 2500492.8 252960 2753452.8 897957.704
25000 2500492.8 263500 2763992.8 935372.609
26000 2500492.8 274040 2774532.8 972787.513
27000 2500492.8 284580 2785072.8 1010202.42
28000 2500492.8 295120 2795612.8 1047617.32
29000 2500492.8 305660 2806152.8 1085032.23
30000 2500492.8 316200 2816692.8 1122447.13
31000 2500492.8 326740 2827232.8 1159862.03
32000 2500492.8 337280 2837772.8 1197276.94
33000 2500492.8 347820 2848312.8 1234691.84
34000 2500492.8 358360 2858852.8 1272106.75
35000 2500492.8 368900 2869392.8 1309521.65
36000 2500492.8 379440 2879932.8 1346936.56
37000 2500492.8 389980 2890472.8 1384351.46
38000 2500492.8 400520 2901012.8 1421766.37
39000 2500492.8 411060 2911552.8 1459181.27
40000 2500492.8 421600 2922092.8 1496596.17
41000 2500492.8 432140 2932632.8 1534011.08
42000 2500492.8 442680 2943172.8 1571425.98
43000 2500492.8 453220 2953712.8 1608840.89
44000 2500492.8 463760 2964252.8 1646255.79
45000 2500492.8 474300 2974792.8 1683670.7
46000 2500492.8 484840 2985332.8 1721085.6
47000 2500492.8 495380 2995872.8 1758500.5
48000 2500492.8 505920 3006412.8 1795915.41
49000 2500492.8 516460 3016952.8 1833330.31
50000 2500492.8 527000 3027492.8 1870745.22
51000 2500492.8 537540 3038032.8 1908160.12
52000 2500492.8 548080 3048572.8 1945575.03
53000 2500492.8 558620 3059112.8 1982989.93
54000 2500492.8 569160 3069652.8 2020404.83
55000 2500492.8 579700 3080192.8 2057819.74
56000 2500492.8 590240 3090732.8 2095234.64
57000 2500492.8 600780 3101272.8 2132649.55
58000 2500492.8 611320 3111812.8 2170064.45
59000 2500492.8 621860 3122352.8 2207479.36
60000 2500492.8 632400 3132892.8 2244894.26
61000 2500492.8 642940 3143432.8 2282309.17
62000 2500492.8 653480 3153972.8 2319724.07
63000 2500492.8 664020 3164512.8 2357138.97
64000 2500492.8 674560 3175052.8 2394553.88
65000 2500492.8 685100 3185592.8 2431968.78
66000 2500492.8 695640 3196132.8 2469383.69
67000 2500492.8 706180 3206672.8 2506798.59
68000 2500492.8 716720 3217212.8 2544213.5
69000 2500492.8 727260 3227752.8 2581628.4
70000 2500492.8 737800 3238292.8 2619043.3
71000 2500492.8 748340 3248832.8 2656458.21
72000 2500492.8 758880 3259372.8 2693873.11
73000 2500492.8 769420 3269912.8 2731288.02
74000 2500492.8 779960 3280452.8 2768702.92
75000 2500492.8 790500 3290992.8 2806117.83
76000 2500492.8 801040 3301532.8 2843532.73
77000 2500492.8 811580 3312072.8 2880947.63
78000 2500492.8 822120 3322612.8 2918362.54
79000 2500492.8 832660 3333152.8 2955777.44
80000 2500492.8 843200 3343692.8 2993192.35
81000 2500492.8 853740 3354232.8 3030607.25
82000 2500492.8 864280 3364772.8 3068022.16
83000 2500492.8 874820 3375312.8 3105437.06
84000 2500492.8 885360 3385852.8 3142851.97
85000 2500492.8 895900 3396392.8 3180266.87
86000 2500492.8 906440 3406932.8 3217681.77
87000 2500492.8 916980 3417472.8 3255096.68
88000 2500492.8 927520 3428012.8 3292511.58
89000 2500492.8 938060 3438552.8 3329926.49
90000 2500492.8 948600 3449092.8 3367341.39
91000 2500492.8 959140 3459632.8 3404756.3
92000 2500492.8 969680 3470172.8 3442171.2
 93000 2500492.8 980220 3480712.8 3479586.1
94000 2500492.8 990760 3491252.8 3517001.01
95000 2500492.8 1001300 3501792.8 3554415.91

unidades costo fijo costo variablecosto total ingreso total

0 2733216 0 2733216 0
1000 2733216 10540 2743756 37414.9043
2000 2733216 21080 2754296 74829.8087
3000 2733216 31620 2764836 112244.713
4000 2733216 42160 2775376 149659.617
5000 2733216 52700 2785916 187074.522
6000 2733216 63240 2796456 224489.426
7000 2733216 73780 2806996 261904.33
8000 2733216 84320 2817536 299319.235
9000 2733216 94860 2828076 336734.139
10000 2733216 105400 2838616 374149.043
11000 2733216 115940 2849156 411563.948
12000 2733216 126480 2859696 448978.852
13000 2733216 137020 2870236 486393.757
14000 2733216 147560 2880776 523808.661
15000 2733216 158100 2891316 561223.565
16000 2733216 168640 2901856 598638.47
17000 2733216 179180 2912396 636053.374
18000 2733216 189720 2922936 673468.278
19000 2733216 200260 2933476 710883.183
20000 2733216 210800 2944016 748298.087
21000 2733216 221340 2954556 785712.991
22000 2733216 231880 2965096 823127.896
23000 2733216 242420 2975636 860542.8
24000 2733216 252960 2986176 897957.704
25000 2733216 263500 2996716 935372.609
26000 2733216 274040 3007256 972787.513
27000 2733216 284580 3017796 1010202.42
28000 2733216 295120 3028336 1047617.32
29000 2733216 305660 3038876 1085032.23
30000 2733216 316200 3049416 1122447.13
31000 2733216 326740 3059956 1159862.03
32000 2733216 337280 3070496 1197276.94
33000 2733216 347820 3081036 1234691.84
34000 2733216 358360 3091576 1272106.75
35000 2733216 368900 3102116 1309521.65
36000 2733216 379440 3112656 1346936.56
37000 2733216 389980 3123196 1384351.46
38000 2733216 400520 3133736 1421766.37
39000 2733216 411060 3144276 1459181.27
40000 2733216 421600 3154816 1496596.17
41000 2733216 432140 3165356 1534011.08
42000 2733216 442680 3175896 1571425.98
43000 2733216 453220 3186436 1608840.89
44000 2733216 463760 3196976 1646255.79
45000 2733216 474300 3207516 1683670.7
46000 2733216 484840 3218056 1721085.6
47000 2733216 495380 3228596 1758500.5
48000 2733216 505920 3239136 1795915.41
49000 2733216 516460 3249676 1833330.31
50000 2733216 527000 3260216 1870745.22
51000 2733216 537540 3270756 1908160.12
52000 2733216 548080 3281296 1945575.03
53000 2733216 558620 3291836 1982989.93
54000 2733216 569160 3302376 2020404.83
55000 2733216 579700 3312916 2057819.74
56000 2733216 590240 3323456 2095234.64
57000 2733216 600780 3333996 2132649.55
58000 2733216 611320 3344536 2170064.45
59000 2733216 621860 3355076 2207479.36
60000 2733216 632400 3365616 2244894.26
61000 2733216 642940 3376156 2282309.17
62000 2733216 653480 3386696 2319724.07
63000 2733216 664020 3397236 2357138.97
64000 2733216 674560 3407776 2394553.88
65000 2733216 685100 3418316 2431968.78
66000 2733216 695640 3428856 2469383.69
67000 2733216 706180 3439396 2506798.59
68000 2733216 716720 3449936 2544213.5
69000 2733216 727260 3460476 2581628.4
70000 2733216 737800 3471016 2619043.3
71000 2733216 748340 3481556 2656458.21
72000 2733216 758880 3492096 2693873.11
73000 2733216 769420 3502636 2731288.02
74000 2733216 779960 3513176 2768702.92
75000 2733216 790500 3523716 2806117.83
76000 2733216 801040 3534256 2843532.73
77000 2733216 811580 3544796 2880947.63
78000 2733216 822120 3555336 2918362.54
79000 2733216 832660 3565876 2955777.44
80000 2733216 843200 3576416 2993192.35
81000 2733216 853740 3586956 3030607.25
82000 2733216 864280 3597496 3068022.16
83000 2733216 874820 3608036 3105437.06
84000 2733216 885360 3618576 3142851.97
85000 2733216 895900 3629116 3180266.87
86000 2733216 906440 3639656 3217681.77
 87000 2733216 916980 3650196 3255096.68
88000 2733216 927520 3660736 3292511.58
89000 2733216 938060 3671276 3329926.49
90000 2733216 948600 3681816 3367341.39
91000 2733216 959140 3692356 3404756.3
92000 2733216 969680 3702896 3442171.2
93000 2733216 980220 3713436 3479586.1
94000 2733216 990760 3723976 3517001.01
95000 2733216 1001300 3734516 3554415.91
96000 2733216 1011840 3745056 3591830.82
97000 2733216 1022380 3755596 3629245.72
98000 2733216 1032920 3766136 3666660.63
99000 2733216 1043460 3776676 3704075.53
100000 2733216 1054000 3787216 3741490.43
82800 872712

Chart Title