HOJA KARDEX MATERIAL: kg DE MATERIAL "A1"Criterio:

CANTIDAD VALORNº FECHA DETALLE PU ENTRADA SALIDA SALDO ENTRADA1 1/4/2015 II DE MAT. 25.30 1,400.002 1/6/2015 Compra 24.36 2,000.00 3,400.00 48,720.003 1/9/2015 Entrega

OP 221 24.36 600.00 2,800.00OP 222 24.36 700.00 3,400.00OP 223 24.36 700.00 1,400.00OP 223 25.30 150.00 1,250.00OP 224 25.30 650.00 600.00

4 1/12/2015 Importacion 17.34 10,000.00 10,600.00 173,400.005 1/15/2015 Entrega

OP 221 17.34 2,600.00 8,000.00OP 222 17.34 2,100.00 5,900.00OP 223 17.34 1,500.00 4,400.00OP 224 17.34 2,000.00 2,400.00

6 1/20/2015 Compra 21.75 2,800.00 5,200.00 60,900.007 1/25/2015 Entrega 21.75

OP 221 21.75 1,100.00 4,100.00OP 222 21.75 1,000.00 3,100.00OP 223 21.75 700.00 2,400.00OP 223 17.34 400.00 2,000.00OP 224 17.34 900.00 1,100.00

8 4/23/2011 Dev-Alm./Exc. 17.34 200.00 1,300.00 3,468.009 4/24/2011 Dev-Alm./Def. 24.36 60.00 1,360.00 1,461.60

10 4/30/2011 Dev-Prov./Def. 24.36 60.00 1,300.0011 1/31/2015 Compra 22.62 1,000.00 2,300.00 22,620.00

HOJA DE COSTO DE IMPORTACIÓN DEL MATERIALFySO-F=2020$us FySF-A=16533,70Bs. DA=0,15CIF

MATERIALCANTIDAD PU FOB VALOR FOB COSTOS ADICIONALES

Tipo de Cambio=6,97

MATERIAL $US BS.- $US BS.- FYS

MATERIAL A kg 10,000.00 2.00 13.94 139,400.00 139,400.00 12,245.24

10,000.00 3.00 20.91 209,100.00 209,100.00 18,367.86348,500.00 30,613.10

FySO-F 2,020.00 14,079.40 CIFFront 348,500.00FySF-A 16,533.70FySTotal 30,613.10 DA 0.15

MATERIAL B bolsas

CONCENTRACIÓN DE ENTRADAS MATERIAL "A1"

Nº FECHA DETALLE PU CANTIDAD VALOR 1 1/6/2015 Compra 24.36 2000 48720.002 1/12/2015 Importacion 17.34 10000 173400.003 1/20/2015 Compra 21.75 2800 60900.004 1/31/2015 Compra 22.62 1000 22620.005 4/30/2015 Dev-Prov./Def. 24.36 60 1461.60

TOTAL 15,740 304,178.40

CONCENTRACIÓN DE SALIDAS MATERIAL: "A1"OP 221 OP 222

Nº FECHA DETALLE PU Q V Q1 1/9/2015 Entrega 24.36 600 14,616.00 700

25.3 - - -2 1/15/2015 Entrega 17.34 2,600 45,084.00 2,1003 1/25/2015 Entrega 21.75 1,100 23,925.00 1,000

17.34 - - -SUB-TOTAL 4,300 83,625.00 3,800

4 4/23/2011 Dev-Alm./Exc. 17.34 - - -5 4/24/2011 Dev-Alm./Def. 24.36 - - 60

TOTALES 4,300 83,625.00 3,740

HOJA KARDEX MATERIAL: Bolsas "B2"Criterio:

CANTIDAD VALORNº FECHA DETALLE PU ENTRADA SALIDA SALDO ENTRADA1 1/4/2015 II DE MAT. 30.20 1,250.002 1/6/2015 Compra 30.45 3,000.00 4,250.00 91,350.003 1/9/2015 Entrega

OP 221 30.45 400.00 3,850.00OP 222 30.45 500.00 3,350.00OP 223 30.45 900.00 2,450.00

OP 223 30.45 700.00 1,750.004 1/12/2015 Importacion 26.01 10,000.00 11,750.00 260,100.015 1/15/2015 Entrega

OP 221 26.01 2,400.00 9,350.00OP 222 26.01 2,500.00 6,850.00OP 223 26.01 1,400.00 5,450.00OP 224 26.01 1,900.00 3,550.00

6 1/20/2015 Compra 27.84 2,200.00 5,750.00 61,248.007 1/25/2015 Entrega 27.84

OP 221 27.84 1,000.00 4,750.00OP 222 27.84 900.00 3,850.00OP 223 27.84 300.00 3,550.00OP 223 26.01 900.00 2,650.00OP 224 26.01 650.00 2,000.00

9 4/24/2011 Dev-Alm./Def. 30.45 20.00 2,020.00 609.0010 4/30/2011 Dev-Prov./Def. 30.45 20.00 2,000.0011 1/31/2015 Compra 30.45 1,500.00 3,500.00 45,675.00

CONCENTRACIÓN DE ENTRADAS MATERIAL "B2"

Nº FECHA DETALLE PU CANTIDAD VALOR1 1/6/2015 Compra 30.45 3,000.00 91,350.00

2 1/12/2015 Importacion 26.01 10,000.00 260,100.01

3 1/20/2015 Compra 27.84 2,200.00 61,248.00

4 1/31/2015 Compra 30.45 1,500.00 45,675.00

5 4/30/2011 Dev-Prov./Def. 30.45 20.00 609.00

TOTAL 16,680.00 457,764.01

CONCENTRACIÓN DE SALIDAS MATERIAL: "B2"OP 221 OP 222

Nº FECHA DETALLE PU Q V Q V

1 1/9/2015 Entrega 30.45 400.00 12,180.00 500.00 15,225.00

2 1/15/2015 Entrega 26.01 2,400.00 62,424.00 2,500.00 65,025.00

3 1/25/2015 Entrega 27.84 1,000.00 27,840.00 900.00 25,056.00

26.01 - - - -

SUB-TOTAL 3,800.00 102,444.00 3,900.00 105,306.00

4 4/24/2011 Dev-Alm./Def. 30.45 - - 20.00 609.00

TOTALES 3,800.00 102,444.00 3,880.00 104,697.00

a) CMC = Material OP 221 OP 222 OP 223Q V Q V Q

4,300.00 83,625.00 3,740.00 73,754.40 3,450.00

3,800.00 102,444.00 3,880.00 104,697.00 3,500.00

TOTAL 8,100 186,069.00 7,620 178,451.40 6,950

Formato del CONTROL PERIODICO TotalIIMD 35,420.00 37,750.00 73,170.00

Compras del Periodo 304,178.40 457,764.01 761,942.41

MD Disponible 339,598.40 495,514.01 835,112.41

A1

B2

material A1+ material B2

IFMD 49,938.00 105,152.50 155,090.50

MD Consumido o CMC 680,021.91

b) AT y Desperdicio Articulos Terminados OP 221 OP 2223,800 AT 3,740

Desperdicio de Material Material OP 221 OP 222

A 500 -

B - 140

c) Cálculo del MDu OP 221 OP 222 OP 2233,800 AT 3,740 AT 3,450

MDu 48.97 Bs/u 47.71 Bs/u 47.71

d)

S=65Bs Analíticamente: Q*=SQR(2*D*S/H) Q*=? H=0,1Bs Q*=SQR(2*14430*65/0,1)

N=? D=14430 T=?

N=D/Q* T=#días hábiles/NN=14430/4331,17 T=30/3,33

Lo Real: N Q Cp Cm Ct 1 14430 65 721.5 786.52 7215 130 360.75 490.753 4810 195 240.5 435.54 3607.5 260 180.375 440.375

Si para producir un AT ( un articulo terminado) se requiere un kg de A1 y una Bolsa de B2 entonces para cumplir necesitamos 36000 kg de A1 y 36000 Bolsas de B2

1u AT =1 kg de A1+1 bolsa de B2

36000u de AT = 36000 kg de A1 + 36000 bolsas de B2

e) Para B2

Q*=4331,17u

N=3,33 veces T=9,01 días/pedido

2)

Q CF CV CT CF u CV u CT u500.00 24,395.00 27,967.76 52,362.76 48.79 56 104.73750.00 24,395.00 42,000.00 66,395.00 32.53 56 88.53882.60 24,395.00 49,425.47 73,820.47 27.64 56 83.64

1,000 24,395.00 56,000.00 80,395.00 24.40 56 80.401,306 24,395.00 73,136.00 97,531.00 18.68 56 74.682,000 24,395.00 112,000.00 136,395.00 12.20 56 68.203,000 24,395.00 168,000.00 192,395.00 8.13 56 64.134,000 24,395.00 224,000.00 248,395.00 6.10 56 62.105,000 24,395.00 280,000.00 304,395.00 4.88 56 60.886,000 24,395.00 336,000.00 360,395.00 4.07 56 60.077,000 24,395.00 392,000.00 416,395.00 3.49 56 59.498,000 24,395.00 448,000.00 472,395.00 3.05 56 59.059,000 24,395.00 504,000.00 528,395.00 2.71 56 58.71

10,000 24,395.00 560,000.00 584,395.00 2.44 56 58.44

Analíticamente:

Según tabla:

U=(3800*83,64)-(24935+3800*56)U=317832-237735U=80097 Bs

Analíticamente:

CF=3500$us=24395Bs Cvu=6,97+(186069/3800)=56Bs/u

a) QPUME=? QPUME=CF/[(Pvu/{1+%Benf/100)}-Cvu]QPUME=24395/[(83,64/{1+12/100)}-56]QPUME=1306,04 u

QPUME=1306u

Como AT = 3800 u > Q pume= 1306 u entonces la produccion de Enero fue rentable

b) Qeq=? Qeq=CF/(Pvu-Cvu)Qeq=24395/(83,64-56)

Según tabla:

c) A capacidad máxima: U=? Pvu=? %Benef=12% Pvu=65,45 Bs/u

Qeq=882,598 u

Qeq=882,60 u

Ucap-máx=252005 Bs

d) Modelo Empresarial PVu= 83,64 Bs/u

Ingresos

317,832.00

I=3800*83,64

Utilidades

80,097.00

U=317832-237735 %µ=(80097/K)*100=3%

Costos

237,735.00

CT=24935+(3800*56)

K

2,669,900.00

K=2669900 Bs K=U/0,03

e) PVu=?

%µ=13% Modelo Empresarial PVu= (I/Q)

Ingresos

584,822.00

I=347087+237735

Utilidades

347,087.00

U=0,13*2669900

Costos

237,735.00

CT=24935+(3800*56)

PVu=(584822/3800) K

PVu=153,9 Bs/u 2,669,900.00

MATERIAL: kg DE MATERIAL "A1"UEPS

VALORSALIDA SALDO

35,420.0084,140.00

14,616.00 69,524.0017,052.00 52,472.0017,052.00 35,420.00

3,795.00 31,625.0016,445.00 15,180.00

188,580.00

45,084.00 143,496.0036,414.00 107,082.0026,010.00 81,072.0034,680.00 46,392.00

107,292.00

23,925.00 83,367.0021,750.00 61,617.0015,225.00 46,392.00

6,936.00 39,456.0015,606.00 23,850.00

27,318.0028,779.60

1,461.60 27,318.0049,938.00

COSTOS ADICIONALES COSTO COSTO

DA TOTAL CA TOTAL UNITARIO

21,754.76 34,000.00 173,400.00 17.34

32,632.15 51,000.01 260,100.01 26.0154,386.91 85,000.01 433,500.01

14,079.40 362,579.40

362,579.40 54,386.91

CONCENTRACIÓN DE SALIDAS MATERIAL: "A1"OP 222 OP 223 OP 224 TOTALES

V Q V Q V Q V17,052.00 700 17,052.00 - - 2,000 48,720.00

- 150 3,795.00 650 16,445.00 800 20,240.0036,414.00 1,500 26,010.00 2,000 34,680.00 8,200 142,188.0021,750.00 700 15,225.00 - - 2,800 60,900.00

- 400 6,936.00 900 15,606.00 1,300 22,542.0075,216.00 3,450 69,018.00 3,550.00 66,731.00 15,100.00 294,590.00

- - - 200 3,468.00 200 3,468.001,461.60 - - - - 60 1,461.60

73,754 3,450 69,018.00 3,350 63,263.00 14,840 289,660

MATERIAL: Bolsas "B2"UEPS

VALORSALIDA SALDO

37,750.00129,100.00

12,180.00 116,920.0015,225.00 101,695.0027,405.00 74,290.00

21,315.00 52,975.00313,075.01

62,424.00 250,651.0065,025.00 185,626.0036,414.00 149,212.0049,419.00 99,793.00

161,041.00

27,840.00 133,201.0025,056.00 108,145.00

8,352.00 99,793.0023,409.00 76,384.0016,906.50 59,477.50

60,086.50609.00 59,477.50

105,152.50

CONCENTRACIÓN DE SALIDAS MATERIAL: "B2"OP 223 OP 224 TOTALES

Q V Q V Q V

900.00 27,405.00 700.00 21,315.00 2,500.00 76,125.00

1,400.00 36,414.00 1,900.00 49,419.00 8,200.00 213,282.00

300.00 8,352.00 - - 2,200.00 61,248.00

900.00 23,409.00 650.00 16,906.50 1,550.00 40,315.50

3,500.00 95,580.00 3,250.00 87,640.50 14,450.00 390,970.50

- - - - 20.00 609.00

3,500.00 95,580.00 3,250.00 87,640.50 14,430.00 390,361.50

OP 223 OP 224 TOTALESV Q V Q V

69,018.00 3,350.00 63,263.00 14,840.00 289,660.40

95,580.00 3,250.00 87,640.50 14,430.00 390,361.50

164,598.00 6,600 150,903.50 29,270 680,021.90

OP 222 OP 223 OP 224 TOTALAT 3,450 AT 3,250 AT 14,240 u. de AT

OP 222 OP 223 OP 224 TOTAL- - 100

140 50 -

OP 223 OP 224AT 3,250 AT Bs/u 46.43 Bs/u

T=#días hábiles/N

Q*=4810 u

N=3 veces

T=10 días/pedido

600 kg de A1

190 bolsas de B2

entonces para cumplir necesitamos 36000 kg de A1 y 36000 Bolsas de B2

+ 36000 bolsas de B2

9,01 días/pedido

I = Q*Pvu U= I - CT % Beneficios 12% Benef Pvu*41820 -10,542.76

62730 -3,665.0073820.4703329 0.00 0 P eq

83,640.00 3,245.00 4.04 9.65 90.04109,233.84 11,702.84 12.00 8.96 83.64 Q pume167,280.00 30,885.00 22.64 8.18 76.38250,920.00 58,525.00 30.42 7.70 71.83334,560.00 86,165.00 34.69 7.45 69.55418,200.00 113,805.00 37.39 7.31 68.18501,840.00 141,445.00 39.25 7.21 67.27585,480.00 169,085.00 40.61 7.14 66.62669,120.00 196,725.00 41.64 7.09 66.14752,760.00 224,365.00 42.46 7.05 65.76836,400.00 252,005.00 43.12 7.01 65.45

Utilidad a capacidad maxima

PVu=12$usPVu=83,64Bs=CTu eq

%µ=(80097/K)*100=3%

Rendimiento

3.00%

%µ=(U/2669900)*100=13%

Rendimiento

13.00%