Departamentos Servicio

MONTO BASE CUOTA Corte Armado Personal

Amort edifici 1,000,000.00 M2 2,000.00 200,000.00 300,000.00 20,000.00
Imp Inmob 100,000.00 M2 200.00 20,000.00 30,000.00 2,000.00
MOI 1,400,000.00 DIRECTO 500,000.00 500,000.00 200,000.00
Energia elect 800,000.00 160.00 240,000.00 288,000.00 48,000.00
MP INDUSTRI 200,000.00 DIRECTO 100,000.00 100,000.00
1,060,000.00 1,218,000.00 270,000.00
Personal 270,000.00 cant personal 5,400.00 54,000.00 108,000.00 - 270,000.00
Mantenimien 454,000.00 ordenes 45,400.00 227,000.00 227,000.00
1,341,000.00 1,553,000.00 -
Distribucion terciaria
hm 100.00 300.00
cu x hmq 13,410.00 5,176.67
Produccion A 3,200.00
Produccion B 1,810.00

U=3200 A HM B HM TOTAL
Corte 80.00 20.00 100.00
Armado 200.00 100.00 300.00

Producto A HMQ CU X CENTRO

CORTE 0.0250 335.25
ARMADO 0.06250 323.54 658.79 COSTO TOTAL CF PRODUCTO A
80/3200

Producto B HMQ CU X CENTRO

CORTE 0.0110 57.20
ARMADO 0.05525 286.00 343.20 COSTO TOTAL CF PRODUCTO B
 (gerente com)
MantenimientAlmacen PT TOTALES
80,000.00 400,000.00 1,000,000.00
8,000.00 40,000.00 100,000.00
200,000.00 - 1,400,000.00
112,000.00 112,000.00 800,000.00
200,000.00
400,000.00 552,000.00 3,500,000.00
54,000.00 54,000.00 -
- 454,000.00 -
- 606,000.00 3,500,000.00
 MONTO BASE CUOTA SERV HABIT RESTAURANT BAR CONFIT
Sueldos 12,150.00 directo 7,000.00 1,400.00 750.00
Amortizacion 1,200.00 directa 600.00 100.00 200.00
Materiales 1,300.00 directa 100.00 800.00 100.00
Mantenimien 1,000.00 % 500.00 150.00 150.00
Electricidad 1,040.00 kw 10.00 700.00 100.00 90.00
Impuestos 3,000.00 m2 2.00 1,800.00 390.00 150.00
10,700.00 2,940.00 1,440.00
ADM Y G 1,860.00 empleados 71.54 1,001.54 286.15 214.62
Vigilancia 1,143.08 m2 0.87 779.37 168.86 64.95

DEPO 792.47 % 118.87 435.86 198.12

LAVANDERIA 1,341.67 % 1,019.67 241.50 80.50
13,601.51 4,074.12 2,014.37
LAVANDERIA DEPOSITO ADM Y GERENVIGILANCIA totales
500.00 300.00 1,200.00 1,000.00 12,150.00
100.00 100.00 100.00 1,200.00
200.00 100.00 1,300.00
150.00 50.00 1,000.00
80.00 20.00 50.00 1,040.00
90.00 210.00 360.00 3,000.00
1,120.00 630.00 1,860.00 1,000.00 19,690.00
143.08 71.54 - 1,860.00 143.08 -
38.97 90.93 - 1,143.08 -
-
39.62 - 792.47 -
- 1,341.67 -
19,690.00
-
 MONTO BASE CUOTA AMASADO HORNEADO MANTENIMIE
amort edif 4,000.00 m2 4.00 1,400.00 1,000.00 800.00
amort maq 4,000.00 % amort 2,200.00 1,600.00 200.00
sueldos 7,464.00 directo 1,800.00 1,500.00 1,700.00
imp inmob 1,000.00 m2 1.00 350.00 250.00 200.00
uniforme 1,000.00 q empleados 40.00 320.00 280.00 200.00
electricidad 1,800.00 kw2 2.00 600.00 900.00 100.00
insumos 1,200.00 directo 700.00 300.00 200.00
7,370.00 5,830.00 3,400.00
Personal 1,794.00 q empleados 78.00 624.00 546.00 390.00
Almacen 1,304.00 op 65.20 782.40 391.20 130.40
Mantenimien 3,920.40 hs mant 19.60 2,450.25 1,470.15 - 3,920.40
11,226.65 8,237.35 -
PERSONAL ALMACEN total
200.00 600.00 4,000.00
- - 4,000.00
1,464.00 6,464.00
50.00 150.00 1,000.00
80.00 120.00 1,000.00
- 200.00 1,800.00
1,200.00
1,794.00 1,070.00 19,464.00
- 1,794.00 234.00 -
- 1,304.00 -
-
- - 19,464.00
-
-
-
-
-
-
-
-
 1000 Ay B
2000 c cyd 1c Capacidad act 0.8
4000 d 2d

A B C D
VENTAS 16,000.00 14,000.00 9,000.00 12,000.00 51,000.00
COSTO VTAS -
CV PROD - 7,000.00 - 6,480.00 - 3,900.00 - 6,000.00 - 23,380.00
CV COM - 240.00 - 200.00 - 160.00 - 80.00 - 680.00
C COM VTAS - 960.00 - 840.00 - 540.00 - 720.00 - 3,060.00
7,800.00 6,480.00 4,400.00 5,200.00 23,880.00
Mayor ganancia
CF PROD - 17,000.00
CF COM - 5,000.00
OTROS CF - 5,000.00
- 3,120.00

3)Sabiendo que la empresa no puede modificar sus precios ni ejercer accion alguna sobre sus costos sugiera una alternativa

Capacidad 0.80 cuantas hs maq usa?

VTAS TIEMPO HS MAQ
A 400.00 60.00 400.00
B 400.00 62.00 413.33
C 200.00 70.00 233.33
D 400.00 43.00 286.67
1,333.33 0.80
1.00 1,666.67 hs totales si aumento la capacidad al 100
333.33 extras
Que producto me conviene producir?
CONT MARG UNIDADES CMG UNIT TIEMPO CMG FCT ESCASO
A 7,800.00 400.00 19.50 60.00 0.33
B 6,480.00 400.00 16.20 62.00 0.26
C 4,400.00 200.00 22.00 70.00 0.31
D 5,200.00 400.00 13.00 43.00 0.30 Considerando tiempo nos conviene A- C-

Limitacion de demanda de prendas

 sugiera una alternativa

mento la capacidad al 100%

tiempo nos conviene A- C-D-B

20000
600
MS 40% V-Ve7V
VENTAS 50000
MG CONT 30% CMG/VTAS

PUNTO NIV

PTO NIV CFE 7.67

CMG
VENTAS CF-CV
50,000.00 CF-65000
MG CONT CMG 115,000.00 CF
VTAS
0.3 CMG
50,000.00 MS V-VE/V
CMG 15,000.00 0.40 50000-VE/50000
20,000.00 50000-VE
CMG= CV-VTAS VE 50000-20000
15000 CV-50000 VE 30000
65000 CV

UTILIDAD CF
1-(CV/P)
115,000.00 -383,333.33
-0.3
VENTAS CF-CV
70,000.00 115000-CV
P NIVELACIO CFE CF CF art ventas
CMG 1-(CV/P) MC benceno 5,000.00
tolueno 15,000.00
MGS V-VE etileno 6,000.00
V aromatico pes 4,000.00
30,000.00
P NIVEL cf
utilidad
CF 6,000.00 20,000.00
MC 0.30

VENTAS
MC CMG 9,000.00 0.30 30,000.00
VTAS 30,000.00 CV
cmg rel u/v
3,000.00 0.60
7,000.00 0.47

- 1,000.00 - 0.25
9,000.00 0.82
- 6,000.00
3,000.00

CF-CV
6000-CV
24,000.00
Tiempo max hs maq 1,250.00 presupuesto
Eficiencia max unidades h/m 12.00 15,000.00 75,000.00
Costos fijos capacidad
Tiempo prev hs maq 500.00 5,000.00 Costos fijos operación 35,000.00
Eficiencia prev unidades h/M 10.00 Costos semifijos 25,000.00
135,000.00
Tiempo real hs maq 400.00
eficiencia real unidades hm 9.00

Capacidad Max 15,000.00 PRESUP CFO 35,000.00 PRESU CSF

Tasa CFC 5.00 NAP 5,000.00 NAR
Tasa CFO 7.00 TASA CSF

COA Capacidad ociosa anticipada

Var tiempo - 9,000.00 Var Tiempo - 45,000.00
Var Ef - 1,000.00 Var Ef - 5,000.00
COA - 10,000.00

COO Capacidad ociosa operativa

Var tiempo - 1,000.00 Var tiempo - 5,000.00 - 7,000.00
Var Ef - 400.00 Var Ef - 2,000.00 - 2,800.00 - 2,000.00
COO - 1,400.00

Costos absorbidos Subabsorvidos

CFC 18,000.00 57,000.00
CFO 25,200.00 - 9,800.00
CSF 18,000.00 - 7,000.00
reales
76,000.00

33,500.00
20,500.00
130,000.00

25,000.00
3,600.00
5.00
T MAXPRACTHMAQ 1,000.00 PRESUP
EF MAX PRACUNIDADES H 10.00 CF CAPACID 50,000.00
T PREVISTO HMAQ 900.00 CF OPERAC 24,300.00
EF PREVISTA UNIDADES H 9.00 CF SEMIF 16,200.00
T REAL HMAQ 800.00 90,500.00
EF REAL UNIDADES H 8.00

CANT MAX 10,000.00 NAP 8,100.00 NAP CSF 16,200.00

PRESUP CFC 50,000.00 PRESUP CFO 24,300.00 TASA 2.00
TASA CFC 5.00 TASA CFO 3.00 NAR 6,400.00

COA Capacidad ociosa anticipada

Var Tiempo - 1,000.00 Var Tiempo - 5,000.00
Var Eficiencia- 900.00 Var Eficiencia - 4,500.00
COA UNID - 1,900.00 - 9,500.00

Presupuesto 16,200.00
valuado a tas 14,400.00

COO Capacidad ociosa operativa Costos absorbidos

Var tiempo - 900.00 CFC 32,000.00
Var eficiencia- 800.00 CFO 19,200.00
- 1,700.00 CSF 12,800.00
REALES
48,600.00
25,000.00
15,000.00
88,600.00