Producto l.l.

vida quesos yogourt kumis

produccion - VENTAS 100,000 20,000 40,000 30,000

PRECIO 2,500.0 10,000.0 2,000.0 2,200.0

M.P. 1,500.0 4,000.0 700.0 600.0

MOD 400.0 500.0 300.0 150.0
COSTO PRIMO 1,900.0 4,500.0 1,000.0 750.0
% 23.3% 55.2% 12.3% 9.2%

CIF 9,325,153.4 22,085,889.6 4,907,975.5 3,680,981.6

costo cif unitario 93.3 1,104.3 122.7 122.7
costo unitario 1,993.3 5,604.3 1,122.7 872.7
margen 506.7 4,395.7 877.3 1,327.3
% margen 20% 44% 44% 60%

COSTO PRIMO TOTAL 190,000,000.0 90,000,000.0 40,000,000.0 22,500,000.0

PORCENTAJE 55.5% 26.3% 11.7% 6.6%

CIF 22,189,781.0 10,510,948.9 4,671,532.8 2,627,737.2

CIF /UNID 222 526 117 88

COSTO UNITARIO 2,122 5,026 1,117 838

MARGEN 378 4,974 883 1,362

% MARGEN 15.1% 49.7% 44.2% 61.9%
 TOTAL

8,150
100.0%
esto es lo incorrecto. ya que se
40,000,000.0 esta distribuyendo a nivel
unitario

342,500,000.0
100.0%

40,000,000.0
BASES Leche L.V.

DEPRECIACION 10,000,000 COSTO MAQ (mio $) 400

ENERGIA 6,000,000 KW (ooo) 70
MMTO 4,000,000 No ORDENES 30
REPUESTOS 3,000,000 Directo 40%
VIGILANCIA 4,000,000 COSTO MAQ (mio $) 400
MAT INDIRECTOS 3,000,000 ASIG DIRECT 15%
SUPERVISION 5,000,000 HRAS SUPERVISION 100
OTROS 5,000,000 % 40%
TOTAL 40,000,000

DEPRECIACION $ 10,000,000 COSTO MAQ 4,000,000

ENERGIA $ 6,000,000 KW 2,470,588
MMTO $ 4,000,000 No ORDENES 1,043,478
REPUESTOS $ 3,000,000 HRS MMTO 1,200,000
VIGILANCIA $ 4,000,000 COSTO MAQ 1,600,000
MAT INDIRECTOS $ 3,000,000 ASIG DIRECT 450,000
SUPERVISION $ 5,000,000 HRAS SUPERVISION 588,235
OTROS $ 5,000,000 % 2,000,000

$ 40,000,000 13,352,302

CANTIDAD 100,000
PRECIO $ 2,500

CIF UNITARIO 133.5

COSTO PRIMO 1,900
COSTO UNITARIO $ 2,034

MARGEN $ 466
ABC % MARGEN 18.7%

TRADICION
AL % MARGEN 15.1%

DIFERENCIA 3.5%
ESTADO DE RESULTADOS Leche L.V.

% 41.9%
VENTAS $ 250,000,000
COSTO DE VENTAS $ 203,352,302
UTILIDAD BRUTA $ 46,647,698
% MB 18.7%

% 41.9%
VENTAS $ 213,926,174
COSTO DE VENTAS $ 203,352,302
UTILIDAD BRUTA $ 10,573,873
% MB 4.9%

PRECIO 2,139
PRECIO ANTERIO $ 2,500
DIF 361
% 14%

ANALISIS MARGEN
PRECIO
PRECIO INICIAL $ 2,500
MARGEN INICIAL 18.7%

PRECIO OBJETIVO 2,139

MARGEN 4.9%

DIFERENCIA PRECIO -361

DIFERENCIA MARGEN -13.7%

ESTADO DE RESULTADOS 0

% 41.9%
VENTAS $ 250,000,000
COSTO DE VENTAS $ 212,189,781
UTILIDAD BRUTA $ 37,810,219
% MB 15.1%
 Quesos Yogurt Kumis TOTAL

200 300 100 1,000

40 30 30 170
20 25 40 115
20% 25% 15% 100%
200 300 100 1,000
30% 25% 30% 100%
250 250 250 850
30% 15% 15% 100%

2,000,000 3,000,000 1,000,000 10,000,000

1,411,765 1,058,824 1,058,824 6,000,000
695,652 869,565 1,391,304 4,000,000
600,000 750,000 450,000 3,000,000
800,000 1,200,000 400,000 4,000,000
900,000 750,000 900,000 3,000,000
1,470,588 1,470,588 1,470,588 5,000,000
1,500,000 750,000 750,000 5,000,000

9,378,005 9,848,977 7,420,716 40,000,000

20,000 40,000 30,000

$ 10,000 $ 2,000 $ 2,200

468.9 246.2 247.4

4,500 1,000 750
$ 4,969 $ 1,246 $ 997

$ 5,031 $ 754 $ 1,203

50.3% 37.7% 54.7%

49.7% 44.2% 61.9%

0.6% -6.5% -7.3%

Quesos Yogurt Kumis TOTAL %

33.6% 13.4% 11.1% 100.0%

$ 200,000,000 $ 80,000,000 $ 66,000,000 $ 596,000,000 100.0%
$ 99,378,005 $ 49,848,977 $ 29,920,716 $ 382,500,000 64.2%
$ 100,621,995 $ 30,151,023 $ 36,079,284 $ 213,500,000 35.8%
50.3% 37.7% 54.7% 35.8%

33.6% 13.4% 11.1% 100.0%

$ 171,140,940 $ 68,456,376 $ 56,476,510 $ 510,000,000 100.0%
$ 99,378,005 $ 49,848,977 $ 29,920,716 $ 382,500,000 75.0%
$ 71,762,934 $ 18,607,399 $ 26,555,794 $ 127,500,000 25.0%
41.9% 27.2% 47.0% 25.0%

8,557 1,711 1,883

$ 10,000 $ 2,000 $ 2,200
1,443 289 317
14% 14% 14%

$ 10,000 $ 2,000 $ 2,200

50.3% 37.7% 54.7% 35.8%

8,557 1,711 1,883

41.9% 27.2% 47.0% 25.0%

-1,443 -289 -317

-8.4% -10.5% -7.6% -10.8%

0 0 0 TOTAL %

33.6% 13.4% 11.1% 100.0%

$ 200,000,000 $ 80,000,000 $ 66,000,000 $ 596,000,000 100.0%
$ 100,510,949 $ 44,671,533 $ 25,127,737 $ 382,500,000 64.2%
$ 99,489,051 $ 35,328,467 $ 40,872,263 $ 213,500,000 35.8%
49.7% 44.2% 61.9% 35.8%
TIEMPO DISPONIBLE 9 Hrs
Menos T, INDIRECTO -1.5 Hrs
Menos T, OCIOSO -0.5 Hrs

T, PRODUCTIVO 7.0 Hrs

DIAS LABORABLES 250.00

TOTL HRS AÑO 1,750 Hrs

PLAN PRODUCCION - UND 50,000.00

C und 2 Hrs
PLAN H/ H 100,000 Hrs

NUMERO OPER 57

COSTOS INDIRECTOS
CIF
CARGA FABRIL
GASTOS DE PLANTA
OVERHEAD

COSTEO TRADICIONAL - VOLUMEN BASES

UNIDADES
H.H.
H. MAQUINA
COSTO PRIMO}
PORCENTAJE

COSTEO ABC

A B
PRODUCCION - UD 4,000 10,000
H /h UND 4 Hrs 2 Hrs
TOTL H H 16,000 20,000 36,000
% 44.4% 55.6% 100.0%
COSTO PRIMO / UND $ 5,000 $ 3,000
CIF TOTAL 4,444,444 5,555,556 $ 10,000,000

CIF se distribuyen H/H

CIF / UND 1,111 556
COSTO UNITARIO 6,111 3,556

PRECIO 10,185 5,470

MARGEN 40.0% 35.0%