Page 45 - PRIMERA UNIDAD SISTEMAS DE CONTROL ADMINISTRATIVO JESSICA

COSTOS ESTIMADOS
MATERIA PRIMA $50,000 MANO DE OBRA $38,000 GASTOS DE FABRICASIÓN $12,000
A 10 23.202% $11,600.93 ENSAMBLE 9 29.412% $11,176.47 ENSAMBLE 6.45 28.654% $3,438.47
B 12 27.842% $13,921.11 PULIDO 4.15 13.562% $5,153.59 PULIDO 3.48 15.460% $1,855.18
C 6.5 15.081% $7,540.60 PINTADO 7.25 23.693% $9,003.27 PINTADO 5.38 23.900% $2,868.06
D 8.15 18.910% $9,454.76 ACABADO 5 16.340% $6,209.15 ACABADO 3.4 15.104% $1,812.53
E 6.45 14.965% $7,482.60 EMPAQUETADO 5.2 16.993% $6,457.52 EMPAQUETADO 3.8 16.881% $2,025.77
43.1 100% $50,000 30.6 100% $38,000 22.51 100% $12,000
MATERIA PRIMA UNIDADES PORCENTAJES
ORDENES UNIDADES A B C D E A B C D E
1 200 200 200 200 200 200 16.103% 16.948% 17.747% 19.202% 19.704%
2 150 150 150 150 150 150 12.077% 12.711% 13.310% 14.402% 14.778%
3 100 100 100 100 50 50 8.052% 8.474% 8.874% 4.801% 4.926%
4 75 75 75 75 75 75 6.039% 6.356% 6.655% 7.201% 7.389%
5 50 50 50 50 50 50 4.026% 4.237% 4.437% 4.801% 4.926%
6 105 105 105 105 105 105 8.454% 8.898% 9.317% 10.081% 10.345%
7 95 95 95 95 95 95 7.649% 8.051% 8.430% 9.121% 9.360%
8 67 67 67 67 67 67 5.395% 5.678% 5.945% 6.433% 6.601%
9 177 177 115.05 61.95 26.55 0 14.251% 9.750% 5.497% 2.549% 0.000%
10 223 223 223 223 223 223 17.955% 18.898% 19.788% 21.410% 21.970%
1242 1242 1180.05 1126.95 1041.55 1015 100% 100% 100% 100% 100%
% DE MANO DE OBRA Y COSTOS DE FABRICACIÓN
UNIDADES PORCENTAJES
ORDENES UNIDADES ENSAMBLE PULIDO PINTADO ACABADO EMPAQUETADOENSAMBLE PULIDO PINTADO ACABADO EMPAQUETADO
1 200 200 200 180 120 50 17.999% 19.767% 19.101% 14.648% 7.216%
2 150 150 150 150 150 150 13.500% 14.825% 15.918% 18.309% 21.648%
3 100 100 90 80 50 15 9.000% 8.895% 8.489% 6.103% 2.165%
4 75 75 75 75 75 75 6.750% 7.413% 7.959% 9.155% 10.824%
5 50 45 32.5 25 15 6 4.050% 3.212% 2.653% 1.831% 0.866%
6 105 105 105 105 105 105 9.450% 10.378% 11.142% 12.817% 15.154%
7 95 66.5 42.75 28.5 14.25 1.9 5.985% 4.225% 3.024% 1.739% 0.274%
8 67 67 67 67 67 67 6.030% 6.622% 7.110% 8.178% 9.670%
9 177 79.65 26.55 8.85 0 0 7.168% 2.624% 0.939% 0.000% 0.000%
10 223 223 223 223 223 223 20.069% 22.040% 23.664% 27.220% 32.184%
1242 1111.15 1011.8 942.35 819.25 692.9 100% 100% 100% 100% 100%
VALUACIÓN DE LA PRODUCCIÓN A COSTO ESTIMADO
MATERIA PRIMA
ORDEN 1 (200) ORDEN 2 (150) ORDEN 3 (100) ORDEN 4 (75) ORDEN 5 (50) ORDEN 6 (105) ORDEN 7 (95) ORDEN 8 (67) ORDEN 9 (177) ORDEN 10 (223)
ELEMENTO PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL PARACIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL PARCIAL TOTAL
A 2000 1500 1000 750 500 1050 950 670 1770 2230
B 2400 1800 1200 900 600 1260 1140 804 1380 2676
C 1300 8620 975 6465 650 3580 487.5 3232.5 325 2155 682.5 4525.5 617.5 4094.5 435.5 2887.7 402.68 3769.06 1449.5 9611.3
D 1630 1222.5 407.5 611.25 407.5 855.75 774.25 546.05 216.38 1817.45
E 1290 967.5 322.5 483.75 322.5 677.25 612.75 432.15 1438.35
MANO DE OBRA
ENSAMBLE 1800 1350 900 675 404.94 945 598.5 603 716.85 2007
PULIDO 830 622.5 373.5 311.25 134.88 435.75 177.41 278.05 110.18 925.45
PINTADO 1305 4795 1087.5 4590 580 2181.5 543.75 2295 181.25 827.27 761.25 3213 206.63 1063.67 485.75 2050.2 64.16 891.19 1616.75 6823.8
ACABADO 600 750 250 375 75 525 71.25 335 1115
EMPAQUETADO 260 780 78 390 31.2 546 9.88 348.4 1159.6
COSTOS DE FABRICASIÓN
ENSAMBLE 1290 967.5 645 483.75 290.25 677.25 428.925 432.15 513.7425 1438.35
PULIDO 696 522 313.2 261 113.1 365.4 148.77 233.16 92.394 776.04
PINTADO 968.4 3552.4 807 3376.5 430.4 1615.6 403.5 1688.25 134.5 611.65 564.9 2363.55 153.33 786.695 360.46 1508.17 47.613 653.7495 1199.74 5019.73
ACABADO 408 510 170 255 51 357 48.45 227.8 0 758.2
EMPAQUETADO 190 570 57 285 22.8 399 7.22 254.6 0 847.4
TOTALES 16967.4 14431.5 7377.1 7215.75 3593.92 10102.05 5944.865 6446.07 5313.9995 21454.83
MATERIA PRIMA
ORDENES A B C D E TOTAL
1 $1,868.10 $2,359.41 $1,338.23 $1,815.52 $1,474.40 8855.667495
2 $1,401.08 $1,769.56 $1,003.67 $1,361.64 $1,105.80 6641.750621
3 $934.05 $1,179.71 $669.12 $453.88 $368.60 3605.35369
4 $700.54 $884.78 $501.84 $680.82 $552.90 3320.875311
5 $467.03 $589.85 $334.56 $453.88 $368.60 2213.916874
6 $980.75 $1,238.69 $702.57 $953.15 $774.06 4649.225435
7 $887.35 $1,120.72 $635.66 $862.37 $700.34 4206.44206
8 $625.81 $790.40 $448.31 $608.20 $493.93 2966.648611
9 $1,653.27 $1,357.25 $414.52 $241.01 $0.00 3666.050645
10 $2,082.94 $2,630.74 $1,492.13 $2,024.30 $1,643.96 9874.069257
TOTALES 11600.92807 13921.11369 7540.603248 9454.756381 7482.598608 50000
MANO DE OBRA
ORDENES ENSAMBLE PULIDO PINTADO ACABADO EMPAQUETADO TOTAL
1 $2,011.69 $1,018.70 $1,719.73 $909.49 $465.98 6125.588826
2 $1,508.77 $764.02 $1,433.11 $1,136.86 $1,397.93 6240.695908
3 $1,005.85 $458.41 $764.32 $378.95 $139.79 2747.332734
4 $754.39 $382.01 $716.55 $568.43 $698.97 3120.347954
5 $452.63 $165.54 $238.85 $113.69 $55.92 1026.624481
6 $1,056.14 $534.82 $1,003.18 $795.80 $978.55 4368.487135
7 $668.89 $217.75 $272.29 $108.00 $17.71 1284.634659
8 $673.92 $341.26 $640.12 $507.80 $624.41 2787.510839
9 $801.16 $135.23 $84.55 $0.00 $0.00 1020.942881
10 $2,243.04 $1,135.85 $2,130.56 $1,690.13 $2,078.26 9277.834583
TOTALES 11176.47059 5153.594771 9003.267974 6209.150327 6457.51634 38000
COSTOS DE FABRICACIÓN
ORDENES ENSAMBLE PULIDO PINTADO ACABADO EMPAQUETADO TOTAL
1 $618.90 $366.71 $547.83 $265.49 $146.18 1945.115411
2 $464.18 $275.03 $456.53 $331.86 $438.54 1966.140347
3 $309.45 $165.02 $243.48 $110.62 $43.85 872.4268454
4 $232.09 $137.52 $228.26 $165.93 $219.27 983.0701734
5 $139.25 $59.59 $76.09 $33.19 $17.54 325.6591924
6 $324.92 $192.52 $319.57 $232.30 $306.98 1376.298243
7 $205.79 $78.38 $86.74 $31.53 $5.55 407.9912855
8 $207.33 $122.85 $203.92 $148.23 $195.88 878.2093549
9 $246.48 $48.68 $26.94 $0.00 $0.00 322.093832
10 $690.08 $408.88 $678.70 $493.37 $651.96 2922.995316
TOTALES 3438.47179 1855.175478 2868.058641 1812.527765 2025.766326 12000
DETERMINACIÓN DE VARIACIÓNES Y AJUSTES
MP"A"
ORDENES REAL ESTIMADO VARIACIÓN INV. PROD. TERMINADOSINV. PROD. PROCESO
1 $1,868.10 $2,000.00 -$131.90 -$131.90
2 $1,401.08 $1,500.00 -$98.92 -$98.92
3 $934.05 $1,000.00 -$65.95 -$65.95
4 $700.54 $750.00 -$49.46 -$49.46
5 $467.03 $500.00 -$32.97 -$32.97
6 $980.75 $1,050.00 -$69.25 -$69.25
7 $887.35 $950.00 -$62.65 -$62.65
8 $625.81 $670.00 -$44.19 -$44.19
9 $1,653.27 $1,770.00 -$116.73 -$116.73
10 $2,082.94 $2,230.00 -$147.06 -$147.06
TOTALES $11,600.93 $12,420.00 -$819.07 -$408.88 -$410.20
MP "B"
ORDENES REAL ESTIMADO VARIACIÓN INV. PROD. TERMINADOSINV. PROD. PROCESO
1 $2,359.41 $2,400.00 -$40.59 -$40.59
2 $1,769.56 $1,800.00 -$30.44 -$30.44
3 $1,179.71 $1,200.00 -$20.29 -$20.29
4 $884.78 $900.00 -$15.22 -$15.22
5 $589.85 $600.00 -$10.15 -$10.15
6 $1,238.69 $1,260.00 -$21.31 -$21.31
7 $1,120.72 $1,140.00 -$19.28 -$19.28
8 $790.40 $804.00 -$13.60 -$13.60
9 $1,357.25 $1,380.00 -$22.75 -$22.75
10 $2,630.74 $2,676.00 -$45.26 -$45.26
TOTALES $13,921.11 $14,160.00 -$238.89 -$125.83 -$113.06
MP "C"
ORDENES REAL ESTIMADO VARIACIÓN INV. PROD. TERMINADOSINV. PROD. PROCESO
1 $1,338.23 $1,300.00 $38.23 $38.23
2 $1,003.67 $975.00 $28.67 $28.67
3 $669.12 $650.00 $19.12 $19.12
4 $501.84 $487.50 $14.34 $14.34
5 $334.56 $325.00 $9.56 $9.56
6 $702.57 $682.50 $20.07 $20.07
7 $635.66 $617.50 $18.16 $18.16
8 $448.31 $435.50 $12.81 $12.81
9 $414.52 $402.68 $11.84 $11.84
10 $1,492.13 $1,449.50 $42.63 $42.63
TOTALES $7,540.60 $7,325.18 $215.42 $118.52 $96.90
MP"D"
ORDENES REAL ESTIMADO VARIACIÓN INV. PROD. TERMINADOSINV. PROD. PROCESO
1 $1,815.52 $1,630.00 $185.52 $185.52
2 $1,361.64 $1,222.50 $139.14 $139.14
3 $453.88 $407.50 $46.38 $46.38
4 $680.82 $611.25 $69.57 $69.57
5 $453.88 $407.50 $46.38 $46.38
6 $953.15 $855.75 $97.40 $97.40
7 $862.37 $774.25 $88.12 $88.12
8 $608.20 $546.05 $62.15 $62.15
9 $241.01 $216.38 $24.63 $24.63
10 $2,024.30 $1,817.45 $206.85 $206.85
TOTALES $9,454.76 $8,488.63 $966.13 $575.10 $391.03
MP "E"
ORDENES REAL ESTIMADO VARIACIÓN INV. PROD. TERMINADOSINV. PROD. PROCESO
1 $1,474.40 $1,290.00 $184.40 $184.40
2 $1,105.80 $967.50 $138.30 $138.30
3 $368.60 $322.50 $46.10 $46.10
4 $552.90 $483.75 $69.15 $69.15
5 $368.60 $322.50 $46.10 $46.10
6 $774.06 $677.25 $96.81 $96.81
7 $700.34 $612.75 $87.59 $87.59
8 $493.93 $432.15 $61.78 $61.78
9 $0.00 $0.00 $0.00 $0.00
10 $1,643.96 $1,438.35 $205.61 $205.61
TOTALES $7,482.60 $6,546.75 $935.85 $571.65 $364.20