Enero Febrero Marzo Abril Mayo
Demanda (unidades) 1,000 2,000 5,000 4,000 6,000
Hombres
disponibles 35
jornada 8 horas
mes 20 dias
tiempo de ciclo 2 hora-h/unid
Stock inicial 1000 unidades
stock final 1000 unidades
Costo de mantener
inventario 3 US$/unid.
Costo de hora
normal 6 us$/hora
costo hora extra 50% más de l ahora normal
tope de horas
extras 20% año x 3 meses
Costo de Materia
Prima 6.74 us$/unid
Costo de Contratar 1600 US$/hombre
Costo de Despedir 2000 US$/hombre
Junio Julio Agosto Setiembre Octubre Noviembre Diciembre
3,000 3,000 5,000 8,000 4,000 3,000 2,000
Enero Febrero Marzo Abril Mayo
Demanda (unidades) 1,000 2,000 5,000 4,000 6,000
Demanda acumulada 1000 3000 8000 12000 18000
Producción 2800 2800 2800 2800 2800
Producción acumulada 2800 5600 8400 11200 14000
sf deseado 1000 1000 1000 1000 1000
SI 1000.00 3840.00 5680.00 4520.00 4360.00
UnidadesxHm-mes 80 80 80 80 80
hm requeridos 48 48 48 48 48
hm disponibles 35 48 48 48 48
contrato/despido 13 0 0 0 0
Producción total 3840 3840 3840 3840 3840
unid turno normal 3840 3840 3840 3840 3840
unid turno extra
COSTOS ACUMULADOS $104,282 $89,002 $85,522 $85,042 $78,562
M/O en TN $46,080 $46,080 $46,080 $46,080 $46,080
M/O en TE $0 $0 $0 $0 $0
Materia prima $25,882 $25,882 $25,882 $25,882 $25,882
Inventario $11,520 $17,040 $13,560 $13,080 $6,600
Contrato despido $20,800 $0 $0 $0 $0
Costo promedio $21.54 $/unid
Concepto produccion costo unitario
costo directo $903,123.20 47680 $18.94
gasto administrativo $124,096.00 47680 $2.60
costo total unitario $21.54
Junio Julio Agosto Setiembre Octubre Noviembre Diciembre
3,000 3,000 5,000 8,000 4,000 3,000 2,000
21000 24000 29000 37000 41000 44000 46000
2800 2800 2800 2800 2800 2800 2800
16800 19600 22400 25200 28000 30800 33600
1000 1000 1000 1000 1000 1000 1000
2200.00 3040.00 3880.00 3392.00 0.00 0.00 840.00
80 80 80 80 80 80 80
48 48 48 48 48 48 48
48 48 48 48 48 48 48
0 0 0 0 0 0 0
3840 3840 4512 4608 4000 3840 3840
3840 3840 3840 3840 3840 3840 3840
672 768 160
$81,082 $83,602 $98,763 $90,962 $75,920 $74,482 $80,002
$46,080 $46,080 $46,080 $46,080 $46,080 $46,080 $46,080
$0 $0 $12,096 $13,824 $2,880 $0 $0
$25,882 $25,882 $30,411 $31,058 $26,960 $25,882 $25,882
$9,120 $11,640 $10,176 $0 $0 $2,520 $8,040
$0 $0 $0 $0 $0 $0 $0
to unitario
46,000
[Link] vs [Link]
50000
33,600 45000
40000
35000
30000
2680.00 25000
20000
15000
los de rojo son negativos
10000
5000
0
1 2 3 4 5 6 7 8 9 10 11 12
47680 Row 4 Row 7
$1,027,219
$552,960
$28,800 Chart T
$321,363 40000
$103,296
$20,800 35000
30000
25000
20000
15000
10000
5000
0
1 2 3 4 5 6
Ro
11 12
Chart Title
5 6 7 8 9 10 11 12
Row 7
12
Enero Febrero Marzo Abril Mayo
Demanda (unidades) 1,000 2,000 5,000 4,000 6,000
demanda acumulada 1,000 3,000 8,000 12,000 18,000
sf deseado 1000 1000 1000 1000 1000
si 1000 1,040 1,040 1,000 1,000
unidades x hm-mes 80 80 80 80 80
hm requeridos 13 25 62 50 75
hm disponibles 35 13 25 62 50
cuantos contrato/despido -22 12 37 -12 25
produccion tentativa 1,000 1,960 4,960 4,000 6,000
Produccion real 1040 2000 4960 4000 6000
horario normal 1040 2000 4960 4000 6000
horas extras 0 0 0 0 0
Costos $66,609.60 $59,800.00 $155,150.40 $101,960.00 $155,440.00
Horas Normales $12,480.00 $24,000.00 $59,520.00 $48,000.00 $72,000.00
Horas Extras 0 0 0 0 0
Materia Prima $7,009.60 $13,480.00 $33,430.40 $26,960.00 $40,440.00
Inventarios $3,120.00 $3,120.00 $3,000.00 $3,000.00 $3,000.00
Contrato/Despido $44,000.00 $19,200.00 $59,200.00 $24,000.00 $40,000.00
Junio Julio Agosto Setiembre Octubre Noviembre Diciembre
3,000 3,000 5,000 8,000 4,000 3,000 2,000
21,000 24,000 29,000 37,000 41,000 44,000 46,000
1000 1000 1000 1000 1000 1000 1000
1,000 1,040 1,000 1,040 1,040 1,040 1,000
80 80 80 80 80 80 80
38 37 63 100 50 37 25
75 38 37 63 100 50 37
-37 -1 26 37 -50 -13 -12
3,000 2,960 5,000 7,960 3,960 2,960 2,000
3040 2960 5040 8000 4000 2960 2000
3040 2960 5040 8000 4000 2960 2000
0 0 0 0 0 0 0
$134,089.60 $60,470.40 $139,169.60 $212,240.00 $178,080.00 $84,470.40 $64,480.00
$36,480.00 $35,520.00 $60,480.00 $96,000.00 $48,000.00 $35,520.00 $24,000.00
0 0 0 0 0 0 0
$20,489.60 $19,950.40 $33,969.60 $53,920.00 $26,960.00 $19,950.40 $13,480.00
$3,120.00 $3,000.00 $3,120.00 $3,120.00 $3,120.00 $3,000.00 $3,000.00
$74,000.00 $2,000.00 $41,600.00 $59,200.00 $100,000.00 $26,000.00 $24,000.00
unidades costo unitario
costo directo $862,040.00 46000 $18.74
gasto administrativo $549,920.00 46000 $11.95
costo total $30.69
Dias al mes 20
1,000
46000
46000
0
$1,411,960.00
$552,000.00
$0.00
$310,040.00
$36,720.00
$513,200.00
Enero Febrero Marzo Abril Mayo
Demanda (unidades) 1,000 2,000 5,000 4,000 6,000
demanda acumulada 1,000 3,000 8,000 12,000 18,000
demanda total 18,000
si 1000
sf 1000
produccion 18,000
hm requeridos 45 C
50,000
45,000
sf deseado 1000 1000 40,000 1000 1000 1000
si 1000 3,600 5,200 3,800 3,400
unidades x hm-mes 80 80 35,000 80 80 80
hm requeridos 45 45 45 45 45
30,000
hm disponibles 35 45 45 45 45
cuantos contrato/despido 10 0 0 0 0
25,000
produccion acumulada 3600 7200
20,000 10800 14400 18000
Produccion real 3600 3600 3600 3600 3600
horario normal 3600 3600
15,000 3600 3600 3600
horas extras 0 0 0 0 0
10,000
Costos $94,264.00 $83,064.00 $78,864.00 $77,664.00 $70,464.00
5,000
Horas Normales $43,200.00 $43,200.00 $43,200.00 $43,200.00 $43,200.00
Horas Extras $0.00 $0.00 0 $0.00 $0.00 $0.00
1 2 3 4 5
Materia Prima $24,264.00 $24,264.00 $24,264.00 $24,264.00 $24,264.00
Inventarios $10,800.00 $15,600.00 $11,400.00 $10,200.00 $3,000.00 R
Contrato/Despido $16,000.00 $0.00 $0.00 $0.00 $0.00
costo directo
gasto administrativo
35
30
35
30
25
20
15
10
0
1
R
Junio Julio Agosto Setiembre Octubre Noviembre Diciembre
3,000 3,000 5,000 8,000 4,000 3,000 2,000
21,000 24,000 29,000 37,000 41,000 44,000 46,000
19,000 9,000
1,000 1,200
1000 1000
19,000 8,800
Chart Title 60 37
1000 1000 1000 1000 1000 1000 1000
1,000 2,800 4,600 4,400 1,200 160 120
80 80 80 80 80 80 80
60 60 60 60 37 37 37
45 60 60 60 60 37 37
15 0 0 0 -23 0 0
22800 27600 32400 37200 40160 43120 46080
4800 4800 4800 4800 2960 2960 2960
4800 4800 4800 4800 2960 2960 2960
0 0 0 0 0 0 0
$122,352.00 $103,752.00 $103,152.00 $93,552.00 $101,950.40 $55,830.40 $58,710.40
$57,600.00 $57,600.00 $57,600.00 $57,600.00 $35,520.00 $35,520.00 $35,520.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
4 5 6 7 8 9 10 11 12
$32,352.00 $32,352.00 $32,352.00 $32,352.00 $19,950.40 $19,950.40 $19,950.40
$8,400.00 $13,800.00
Row 3 $13,200.00
Row 20 $3,600.00 $480.00 $360.00 $3,240.00
$24,000.00 $0.00 $0.00 $0.00 $46,000.00 $0.00 $0.00
unidades costo unitario
costo directo $863,539.20 46080 $18.74
gasto administrativo $180,080.00 46080 $3.91
costo total $22.65
constante variable mixto
$0.00 $18.74 $18.74
$0.00 $11.95 $3.91
Chart Title
5
0
Chart Title
5
0
1 2 3
Row 40 Row 41
1,080
46080
46080
0
$1,043,619.20
$552,960.00
$0.00
$310,579.20
$94,080.00
$86,000.00
Enero Febrero Marzo Abril Mayo
Demanda (unidades) 1,000 2,000 5,000 4,000 6,000
demanda acumulada
demanda acumulada
produccion
produccion acumulada
sf deseado 1000 1000 1000 1000 1000
si 1000 1,040 1,040 1,000 1,000
unidades x hm-mes 80 80 80 80 80
hm. Requerido 13 25 62 50 75
hm. Disponible 35 13 25 62 50
contrato/despido -22 12 37 -12 25
if
Produccion 1040 2000 4960 4000 6000
Horario Normal 1040 2000 4960 4000 6000
Horario horas extras
calculo de produccion con formula
costos $66,609.60 $59,800.00 $155,150.40 $101,960.00 $155,440.00
Horas Normales $12,480.00 $24,000.00 $59,520.00 $48,000.00 $72,000.00
Horas Extras $0.00 $0.00 $0.00 $0.00 $0.00
Materia Prima $7,009.60 $13,480.00 $33,430.40 $26,960.00 $40,440.00
Inventarios $3,120.00 $3,120.00 $3,000.00 $3,000.00 $3,000.00
Contrato/depido $44,000.00 $19,200.00 $59,200.00 $24,000.00 $40,000.00
COSTO DIRECTO
GASTO ADMINISTRATIVO
Junio Julio Agosto Setiembre Octubre Noviembre Diciembre
3,000 3,000 5,000 8,000 4,000 3,000 2,000
1000 1000 1000 1000 1000 1000 1000
1,000 1,040 1,000 1,040 1,040 1,040 1,000
80 80 80 80 80 80 80
38 37 63 100 50 37 25
75 38 37 63 100 50 37
-37 -1 26 37 -50 -13 -12
3040 2960 5040 8000 4000 2960 2000
3040 2960 5040 8000 4000 2960 2000
$134,089.60 $60,470.40 $139,169.60 $212,240.00 $178,080.00 $84,470.40 $64,480.00
$36,480.00 $35,520.00 $60,480.00 $96,000.00 $48,000.00 $35,520.00 $24,000.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$20,489.60 $19,950.40 $33,969.60 $53,920.00 $26,960.00 $19,950.40 $13,480.00
$3,120.00 $3,000.00 $3,120.00 $3,120.00 $3,120.00 $3,000.00 $3,000.00
$74,000.00 $2,000.00 $41,600.00 $59,200.00 $100,000.00 $26,000.00 $24,000.00
Costo Unitario costo unitario
$862,040.00 46000 $18.74 $0.00
$549,920.00 46000 $11.95 $0.00
total $30.69 $0.00
46,000
demanda 0
P=SF-SI+D 0
Dias al mes 20
1,000
dias año 0
46000
$1,411,960.00 $1,027,219.20
$552,000.00 $552,960.00
$0.00 $28,800.00
$310,040.00 $321,363.20
$36,720.00 $103,296.00
$513,200.00 $20,800.00
VARIABLE constANTE
Enero Febrero Marzo Abril Mayo
Demanda (unidades) 1,000 2,000 5,000 4,000 6,000
1,000 3,000 8,000 12,000 18,000
demanda acumulada 18,000
si 1000
sf 1000
produccion 18,000
produccion diaria requerida
cuantos hombres requiero? 45
sf deseado 1000 1000 1000 1000 1000
si 1000 3,600 5,200 3,800 3,400
unidades /hm mes 80 80 80 80 80
hm requeridos 45 45 45 45 45
hm disponibles 35 45 45 45 45
contrato/despido 10 0 0 0 0
produccion acumulada
Producción 3600 3600 3600 3600 3600
Horario normal 3600 3600 3600 3600 3600
horario extra
Costos $94,264.00 $83,064.00 $78,864.00 $77,664.00 $70,464.00
Horas normales $43,200.00 $43,200.00 $43,200.00 $43,200.00 $43,200.00
horas extras $0.00 $0.00 $0.00 $0.00 $0.00
materia prima $24,264.00 $24,264.00 $24,264.00 $24,264.00 $24,264.00
inventarios $10,800.00 $15,600.00 $11,400.00 $10,200.00 $3,000.00
contrato/despido $16,000.00 $0.00 $0.00 $0.00 $0.00
Concepto
costo directo
gasto administrativo
Hoja Resumen
Conto directo
Gasto Administrativo
Costo total unitario
Junio Julio Agosto Setiembre Octubre Noviembre Diciembre
3,000 3,000 5,000 8,000 4,000 3,000 2,000
3,000 6,000 11,000 19,000 4,000 7,000 9,000
19,000 9,000
1,000 1,200
1000 1000
19,000 8,800
60 37
1000 1000 1000 1000 1000 1000 1000
1,000 2,800 4,600 4,400 1,200 160 120
80 80 80 80 80 80 80
60 60 60 60 37 37 37
45 60 60 60 60 37 37
15 0 0 0 -23 0 0
4800 4800 4800 4800 2960 2960 2960
4800 4800 4800 4800 2960 2960 2960
$122,352.00 $103,752.00 $103,152.00 $93,552.00 $101,950.40 $55,830.40 $58,710.40
$57,600.00 $57,600.00 $57,600.00 $57,600.00 $35,520.00 $35,520.00 $35,520.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$32,352.00 $32,352.00 $32,352.00 $32,352.00 $19,950.40 $19,950.40 $19,950.40
$8,400.00 $13,800.00 $13,200.00 $3,600.00 $480.00 $360.00 $3,240.00
$24,000.00 $0.00 $0.00 $0.00 $46,000.00 $0.00 $0.00
produccion costo unitario Chart Title
$863,539.20 46080 $18.74
$180,080.00 46080 $3.91
costo total unitario $22.65 3
Constante Variable Mixto
$18.94 $18.74 $18.74 2
$2.60 $11.95 $3.91
$21.54 $30.69 $22.65
1
0 5 10 15 20 25 3
Row 38 Row 37 Row 36
46,000
1,080
46080
$1,043,619.20
$552,960.00
$0.00
$310,579.20
$94,080.00
$86,000.00
t Title
20 25 30 35
ow 37 Row 36
