2.4. Ejemplo Semivariables Históricos

Costos Históricos1 2 3 4 5 6

Consumo Luz 500.00 300.00 600.00 400.00 350.00 450.00 Cuota Fija 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 Costo total 3,000.00 2,800.00 3,100.00 2,900.00 2,850.00 2,950.00 Pzas Producidas 1,660 1,000 2,000 1,350 1,150 1,500 Costo Marginal 0.30 0.30 0.30 0.30 0.30 0.30

Costo Unitario 1.81 2.80 1.55 2.15 2.48 1.97

Pzas Producidas 1,660 1,000 2,000 1,350 1,150 1,500 Costo total 3,000.00 2,800.00 3,100.00 2,900.00 2,850.00 2,950.00 Consumo Luz 500.00 300.00 600.00 400.00 350.00 450.00

Pzas Producidas Costo total Consumo Luz 500 2,650.00 2,500.00 830 2,750.00 2,500.00 1,000 2,800.00 2,500.00 1,150 2,850.00 2,500.00 1,350 2,900.00 2,500.00 1,350 2,900.00 2,500.00 1,500 2,950.00 2,500.00 1,660 3,000.00 2,500.00 1,660 3,000.00 2,500.00 2,000 3,100.00 2,500.00 2,300 3,200.00 2,500.00 3,000 3,400.00 2,500.00 500

830

1,000

1,150

1,350

1,350

1,500

1,660

1,660

2,000

2,300

3,000 -

500.00

1,000.00

1,500.00

2,000.00

2,500.00

3,000.00

3,500.00

4,000.00

Column BColumn C

7 8 9 10 11 12 Media 700.00 500.00 400.00 900.00 250.00 150.00 458.33 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 3,200.00 3,000.00 2,900.00 3,400.00 2,750.00 2,650.00 2,958.33 2,300 1,660 1,350 3,000 830 500 1,525 0.30 0.30 0.30 0.30 0.30 0.30

1.39 1.81 2.15 1.13 3.31 5.30 2.32

Y = 2,500 + 0.30 X CSV = 2,500 + 0.30 X

2,300 1,660 1,350 3,000 830 500 1,525 3,200.00 3,000.00 2,900.00 3,400.00 2,750.00 2,650.00 2,958.33 700.00 500.00 400.00 900.00 250.00 150.00 458.33

500 830

1,000

1,150

1,350

1,350

1,500

1,660

1,660

2,000

2,300

3,000 -

500.00

1,000.00

1,500.00

2,000.00

2,500.00

3,000.00

3,500.00

4,000.00

Column BColumn C

Moda Mediana 500.00 425.00 2,500.00 2,500.00 2,900.00 2,925

1350 1,425

1.81 2.06

1350 1,425 2,900.00 2,925 500.00 425.00

costos diarios de produccion de celularesdia (n) piezas(x) salarios sueldos carcasas pantallas memoria

1 150 2300 500 700 900 3002 200 2800 500 900 1100 4003 120 2000 500 550 700 2004 400 3400 500 1000 1300 5005 500 3700 500 1200 1500 6506 200 2800 500 900 1100 4007 100 2200 500 650 800 250

1670

1ER PASO CLASIFICAR LOS COSTOS ENTRE FIJOS, VARIABLES Y SEMIVARIABLES2o PASO SUMARIZAR LOS COSTOS CLASIFICADOS3er PASO FORMULAR ESTADISTICAMENTE PARA OBTENER A Y B EN COSTOS SEMIVARIABLES4o PASO PRESENTAR LA ECUACION DE COSTOS SEMIVARIABLES5o PASO FORMULAR ESTADISTICAMENTE PARA OBTENER A Y B EN COSTOS TOTALES6o PASO PRESENTAR LA ECUACION DE COSTOS FIJOS7o EVALUAR Y APLICAR LAS ECUACIONES OBTENIDAS8o GRAFICAR LAS TENDENCIAS DE CADA SITUACION

soldadura luz renta gtos de envio TOTAL fijos40 30 4500 2500 11770 500050 40 4500 3000 13290 500030 20 4500 2500 11000 500060 50 4500 3000 14310 500075 65 4500 3500 15690 500050 40 4500 3000 13290 500035 25 4500 2500 11460 5000

1ER PASO CLASIFICAR LOS COSTOS ENTRE FIJOS, VARIABLES Y SEMIVARIABLES

3er PASO FORMULAR ESTADISTICAMENTE PARA OBTENER A Y B EN COSTOS SEMIVARIABLES y2y1

5o PASO FORMULAR ESTADISTICAMENTE PARA OBTENER A Y B EN COSTOS TOTALES x1x2

y2-y1 / x2-x1

Costos Semivariablesvariables semivariables (y) total (y´) x2 xy

1940 4830 11770 22500 7245002450 5840 13290 40000 11680001480 4520 11000 14400 5424002860 6450 14310 160000 25800003425 7265 15690 250000 36325002450 5840 13290 40000 11680001735 4725 11460 10000 472500

39470 90810 536900 10287900

n 7xy 10287900x 1670y 39470x2 536900

b= 6.29 a= 4,137.25

CSV= 4137.25+6.29 X

DATO REAL X CSV100 4,766.55

4830 150 5,081.19 180 5,269.98

5840 200 5,395.84 250 5,710.49 270 5,836.35 300 6,025.14

6450 400 6,654.44

Costos Totalesx2 xy`

22500 176550040000 265800014400 1320000

160000 5724000250000 7845000

40000 265800010000 1146000

536900 23116500

n 7xy´ 23116500x 1670y´ 90810x2 536900

b= 10.48 a= 10,471.77

CT = 10471.77 + 10.48 X

DATO REAL X CT CUT100 11,520.13 115.20

11770 150 12,044.31 80.30 180 12,358.82 68.66

13290 200 12,568.49 62.84 250 13,092.67 52.37 270 13,302.34 49.27 300 13,616.85 45.39

14310 400 14,665.21 36.66

costos diarios de produccion TORNILLOSdia (n) piezas(x) salarios sueldos metal aceite soldadura

1 300 3000 1500 150 15 202 200 2000 1500 100 10 153 400 4000 1500 200 20 254 500 5000 1500 250 25 305 400 4000 1500 200 20 256 250 2500 1500 125 13 187 800 8000 1500 400 40 45

2850


empaque luz renta gtos de envio TOTAL fijos4 8 500 10 5207 20003 6 500 8 4142 20005 10 500 12 6272 20006 6 500 8 7325 20005 10 500 12 6272 20004 8 500 10 4678 20009 18 500 20 10532 2000

1ER PASO CLASIFICAR LOS COSTOS ENTRE FIJOS, VARIABLES Y SEMIVARIABLES



y2-y1 / x2-x1

Costos Semivariablesvariables semivariables (y) total (y´) x2 xy

189 3018 5207 90000 905400128 2014 4142 40000 402800250 4022 6272 160000 1608800311 5014 7325 250000 2507000250 4022 6272 160000 1608800160 2518 4678 62500 629500494 8038 10532 640000 6430400

28646 44428 1402500 14092700

n 7xy 14092700x 2850y 28646x2 1402500

b= 10.03 a= 6.97

CSV=

DATO REAL X CSV 6.97 6.97 6.97 6.97 6.97 6.97 6.97 6.97

Costos Totalesx2 xy`

90000 156210040000 828400

160000 2508800250000 3662500160000 2508800

62500 1169500640000 8425600

1402500 20665700

n 7xy´ 20665700x 2850y´ 44428x2 1402500

b= 10.64 a= 2,013.58

CT =

DATO REAL X CT CUT0 2,013.58 #DIV/0!0 2,013.58 #DIV/0!0 2,013.58 #DIV/0!

0 0 2,013.58 #DIV/0!0 2,013.58 #DIV/0!0 2,013.58 #DIV/0!

5207 0 2,013.58 #DIV/0!0 2,013.58 #DIV/0!

CostosRenta Luz Salarios Sueldos

$35,000 % $5,500 % $45,000 % $22,000 %10 25 30 1020 20 30 1050 10 20 1010 20 20 1010 25 60


$35,000 % $5,500 % $45,000 % $22,000 %25 15 30 1010 30 45 1030 25 4025 15 25 1010 15 30

Actividades Renta Luz Salarios Sueldos Costo Total

Compras $3,500 $1,375 $13,500 $2,200 $20,575Almacen Materia Prima $7,000 $1,100 $13,500 $2,200 $23,800Producción $17,500 $550 $9,000 $2,200 $29,250Almacen Producto Terminado $3,500 $1,100 $9,000 $2,200 $15,800Ventas $3,500 $1,375 $0 $13,200 $18,075

$107,500$107,500

$0


Compras $8,750 $825 $13,500 $2,200 $25,275Almacen Materia Prima $3,500 $1,650 $20,250 $2,200 $27,600Producción $10,500 $1,375 $0 $8,800 $20,675Almacen Producto Terminado $8,750 $825 $11,250 $2,200 $23,025Ventas $3,500 $825 $0 $6,600 $10,925

$107,500$107,500

$0

costos diarios de produccion de cajas de cartondia (n) pzas(x) salarios sueldos carton tinta grapas colorantes luz renta

1 150 2300 500 700 90 30 40 30 30002 200 2800 500 900 110 40 50 40 30003 120 2000 500 550 70 20 30 20 30004 400 3400 500 1000 130 50 60 50 30005 500 3700 500 1200 150 65 75 65 30006 200 2800 500 900 110 40 50 40 30007 100 2200 500 650 80 25 35 25 3000

1670


envio TOTAL fijos variables semivariables (y) total (y´)1250 7940 3500 860 3580 79401500 8940 3500 1100 4340 89401250 7440 3500 670 3270 74401500 9690 3500 1240 4950 96901750 10505 3500 1490 5515 105051500 8940 3500 1100 4340 89401250 7765 3500 790 3475 7765

29470 61220



y2-y1 / x2-x1

b=a=

CSV=

DATO REAL

3580

4340

4950

Costos Semivariables Costos Totalesx2 xy x2 xy`

22500 537000 22500 119100040000 868000 40000 178800014400 392400 14400 892800

160000 1980000 160000 3876000250000 2757500 250000 5252500

40000 868000 40000 178800010000 347500 10000 776500

536900 7750400 536900 15564800

n 7 n 7xy 7750400 xy´ 15564800x 1670 x 1670y 29470 y´ 61220x2 536900 x2 536900

5.20 b= 6.93 2,970.16 a= 7,092.84

2970.16+5.20 X CT = 7092.84 + 6.93 X

X CSV DATO REAL X CT CUT100 3,489.85 100 7,785.66 77.86 150 3,749.70 7940 150 8,132.07 54.21 180 3,905.61 180 8,339.92 46.33 200 4,009.55 8940 200 8,478.48 42.39 250 4,269.39 250 8,824.89 35.30 270 4,373.33 270 8,963.46 33.20 300 4,529.24 300 9,171.30 30.57 400 5,048.93 9690 400 9,864.12 24.66


$50,000 % $25,000 % $265,000 % $120,000 %10 25 30 1020 20 30 1050 10 20 1010 20 20 1010 25 60


Compras $5,000 $6,250 $79,500 $12,000 $102,750Almacen Materia Prima $10,000 $5,000 $79,500 $12,000 $106,500Producción $25,000 $2,500 $53,000 $12,000 $92,500Almacen Producto Terminado $5,000 $5,000 $53,000 $12,000 $75,000Ventas $5,000 $6,250 $0 $72,000 $83,250

$460,000$460,000

$0

2.4. Ejemplo Semivariables Históricos

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