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DE EL SALVADOR
ASIGNATURA: ADMINISTRACION I
ALUMNOS:
o R/ Costos Mixtos
o R/ Alquiler de equipo
o R/ Costos de oportunidad
COSTOS DE
HORAS DE
MESES SUPERVISION XY X^2 Y^2
MOD ($X)
($Y)
1112200,000. 44890,000. 27556000,000.
1 ENERO 166,000.00 6,700.00 00 00 00
1275000,000. 56250,000. 28900000,000.
2 FEBRERO 170,000.00 7,500.00 00 00 00
1400000,000. 64000,000. 30625000,000.
3 MARZO 175,000.00 8,000.00 00 00 00
1748400,000. 86490,000. 35344000,000.
4 ABRIL 188,000.00 9,300.00 00 00 00
2071000,000. 118810,000 36100000,000.
5 MAYO 190,000.00 10,900.00 00 .00 00
2090000,000. 121000,000 36100000,000.
6 JUNIO 190,000.00 11,000.00 00 .00 00
1122000,000. 46240,000. 27225000,000.
7 JULIO 165,000.00 6,800.00 00 00 00
2400000,000. 144000,000 40000000,000.
8 AGOSTO 200,000.00 12,000.00 00 .00 00
SEPTIEMB 1620000,000. 81000,000. 32400000,000.
9 RE 180,000.00 9,000.00 00 00 00
1 1330000,000. 57760,000. 30625000,000.
0 OCTUBRE 175,000.00 7,600.00 00 00 00
1 NOVIEMB 1024000,000. 40960,000. 25600000,000.
1 RE 160,000.00 6,400.00 00 00 00
1 DICIEMBR 930000,000.0 36000,000. 24025000,000.
2 E 155,000.00 6,000.00 0 00 00
101,200.0 18122600,00 897400,000 374500000,00
Σ 2114,000.00 0 0.00 .00 0.00
PROMEDI 1485672,222.
O 176,166.67 8,433.33 22
-Costo Variable
CV =
∑XY - n X Y
=
[
1812260000 0 − 12 ( 176166 .67 ) ( 8433 .33 ) ]
2 −n X 2 2
∑X ( ) 897400000 −( 12 ) ( 8433 .33 )
-Costo Total
HORAS MOD
MES (x) C.S. ($Y) XY X^2 Y^2
49000,000. 27556000,000
1 ENERO 7,000.00 166,000.00 1162000,000.00 00 .00
FEBRE 72250,000. 28900000,000
2 RO 8,500.00 170,000.00 1445000,000.00 00 .00
100000,000 30625000,000
3 MARZO 10,000.00 175,000.00 1750000,000.00 .00 .00
144000,000 35344000,000
4 ABRIL 12,000.00 188,000.00 2256000,000.00 .00 .00
184960,000 36100000,000
5 MAYO 13,600.00 190,000.00 2584000,000.00 .00 .00
550210,000 158525000,00
TOTAL 51,100.00 889,000.00 9197000,000.00 .00 0.00
r 9197000,00
= 5 0 - 51,100 x 889,000 557100,000 1
2611210, X 790321000,
5 550210,000 - 000 158525000,000 000 567619,027
32219136000000
0,000 567619,027
COSTOS DE HORAS DE
MESES XY X^2 Y^2
SUPERVISION ($Y) MOD ($X)
40322,500.0
1 6,350.00 1,500.00 9525,000.00 2250,000.00 0
19062,500.0 58140,625.0
2 7,625.00 2,500.00 0 6250,000.00 0
16368,750.0 52925,625.0
3 7,275.00 2,250.00 0 5062,500.00 0
36225,000.0 12250,000.0 107122,500.
4 10,350.00 3,500.00 0 0 00
28125,000.0 87890,625.0
5 9,375.00 3,000.00 0 9000,000.00 0
28520,000.0 84640,000.0
6 9,200.00 3,100.00 0 9610,000.00 0
29535,000.0 10890,000.0 80102,500.0
7 8,950.00 3,300.00 0 0 0
14250,000.0 50765,625.0
8 7,125.00 2,000.00 0 4000,000.00 0
11475,000.0 45562,500.0
9 6,750.00 1,700.00 0 2890,000.00 0
15750,000.0 56250,000.0
10 7,500.00 2,100.00 0 4410,000.00 0
24475,000.0 79210,000.0
11 8,900.00 2,750.00 0 7562,500.00 0
27260,000.0 88360,000.0
12 9,400.00 2,900.00 0 8410,000.00 0
260571,250. 82585,000.0 831292,500.
Σ 98,800.00 30,600.00 00 0 00
20995,000.0
PROMEDIO 8,233.33 2,550.00 0
Determine:
CV =
∑XY - n X Y
=
[
260571250 − 12 ( 8233 .33 ) ( 2550 .00 ) ]
2 −n X 2 2
∑X ( ) 82585000 −( 12 ) ( 2550 )
260571250 −251940000
CV = = 1.89
82585000 −78030000
Elementos Clasificación
• La compañía LIDO emplea los siguientes materiales para producir sus galletas
con:
Elementos Clasificación
Elementos valor
CIF $20000
Determinar:
Elementos valor
CIF $55,000
Determinar:
Costos Primos: Costos de Conversión:
Elementos valor
Depreciación $45,000
Los gastos de venta fueron $125,000 los gastos generales y administrativos fueron
$80,000.
Determinar:
COMPETENCIAS
Con base a la siguiente información se pide: clasifique los costos totales en fijos,
variables y semivariables.
Información del mes de febrero clasificación