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UNIVERSIDAD NACIONAL DE LOJA

REA AGROPECUARIA Y DE RECURSOSNATURALES RENOVABLES

CARRERA DE INGENIERA EN ADMINISTRACIN YPRODUCCIN AGROPECUARIA

ANLISIS DE COSTOS DE PRODUCCIN DE LA LECHE Y SUSDERIVADOS EN LA ESTACION EXPERIMENTAL TUNSHI DE LA ESCUELA

SUPERIOR POLITCNICA DE CHIMBORAZO

TESIS DE GRADO PREVIA A

LA OBTENCIN DEL TTULO DE

INGENIERO EN ADMINSTRACIN Y

PRODUCCIN AGROPECUARIA

AUTORAMara Elena Paca Yuu!le"a

DIRECTORDr# E$%ar Len!n A%u!rre R!&'r&

LOJA ( ECUADOR2007

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CERTI)ICACIN

Dr E!"#r L$%i% A"&irr$ Ri'(r)' M" S*DIRECTOR DE TESIS

CERTI)ICA*

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Dr E!"#r L$%i% A"&irr$ M" S*DIRECTOR DE TESIS

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ANLISIS DE COSTOS DE PRODUCCIN DE LA LECHE Y SUSDERIVADOS EN LA ESTACION EXPERIMENTAL TUNSHI DE LA ESCUELASUPERIOR POLITCNICA DE CHIMBORAZO

Te+!+ ,re+en-a$a al Tr!.unal $e %ra$& c&"& reu!+!-& ,re/!& a la

&.-enc!0n $el --ul& $e*

INGENIERO EN ADMINISTRACIN Y PRODUCCI1N AGROPECUARIA

APROBADA*

Dr# G&n2al& A%u!rre A M%3ScPRESIDENTE DEL TRIBUNAL

Dr# Al'&n+& Sara%ur& M# M%3Sc In%# J&r%e Bar.a P!n&MIMBRO DEL TRIBUNAL MIEMBRO DELTRIBUNAL

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AUTORIA

E, -r$.$%4$ 4r#+#1' i%3$.4i"#4i3' ANLISIS DE COSTOS DE PRODUCCIN

DE LA LECHE Y SUS DERIVADOS EN LA ESTACION EXPERIMENTAL

TUNSHI DE LA ESCUELA SUPERIOR POLITCNICA DE CHIMBORAZO

#.) *'6' ,'. r$.&,4#!'. *'%*,&.i'%$. .'% !$ $8*,&.i3i!#! !$ ,# #&4'r#

Mara Elena Paca Yuu!le"a

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AGRADECIMIENTO

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DEDICATORIA

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INDICE DE CONTENIDOSCAPTULO PG#

I INTRODUCCIN

II REVISION DE LITERATURA

2 DE?INICIN DE LA LECHE 2 L# L$*$ .&. D$ri3#!'. 22 P'r*$%4#1$ !$ "r#.# -r'4$)%# ,#*4'.# $% ,# ,$*$ !$

!i($r$%4$. r#5#. 7

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2 COSTOS DE PRODUCCIN 22 E,$6$%4'. &$ C'%('r6#% $, C'.4'

2 M#4$ri# -ri6# !ir$*4# ' 6#4$ri#, !ir$*4' 22 M#%' !$ '+r# !ir$*4# ' 4r#+#1' !ir$*4' 2 C'.4'. i%!ir$*4'. !$ (#+ri*#*i/% ' *'.4'. "$%$r#,$.

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2 INDICADORES ?INANCIEROS 222 V#,'r A*4, N$4' VAN 2222 T#.# I%4$r%# !$ R$4'r%' TIR 222 R$,#*i/% B$%$(i*i' P2 &$.' (r$.*'r$*4#%"&,#r 00"@P 2F

22 E,#+'r#*i/% !$ ,#. '1#. !$ *'.4'. !$-r'!&**i/% !$ ,# ,$*$ *r&!# ' (r$.*# ,$*$-#.4$&ri5#!# &$.' (r$.*' r$*4#%"&,#r00" 2G

22 B#,#%*$. !$ i%"r$.' $"r$.' !$ ,# ,$*$*r&!# ,$*$ -#.4$&ri5#!# &$.' (r$.*'r$*4#%"&,#r 00"

22 D$4$r6i%#*i/% !$, *'6-'r4#6i$%4' !$ ,'.

*'.4'. (i1'. *'.4'. 3#ri#+,$. !$ ,#-r'!&**i/% !$ ,# ,$*$ *r&!# ,$*$-#.4$&ri5#!# &$.' (r$.*' r$*4#%"&,#r00"

22 D$4$r6i%#*i/% !$, P&%4' !$ E&i,i+ri' PE !$,# ,$*$ *r&!# ,$*$ -#.4$&ri5#!# &$.'(r$.*' r$*4#%"&,#r 00"

a) Mtodo grfico b) Mtodo de la ecuacin c) Mtodo de margen de contribucin o utilidad

marginal.

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i8

227 Pr'$**i/% (i%#%*i$r# !$ ,# -r'!&**i/% $%+#.$ # ,'. i%!i*#!'r$. (i%#%*i$r'. VAN TIRB

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ANLISIS ?INANCIERO DE LA PRODUCCIN DE LECHE Y SUSDERIVADOS C:,*&,' !$ ,'. i%!i*#!'r$. (i%#%*i$r'. VAN > TIR B PVP !$, K&$.' (r$.*' r$*4#%"&,#r @ 00" P

F

V# CONCLUSIONES70

VI# RECOMENDACIONES7

VII# RESUMEN7

VIII# BIBLIOGRA)A7F

I5# ANE5OS

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INDICE DE CUADROS

CUADRO

6

T-ul& $el Cua$r&

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6? M#r"$% !$ C'%4ri+&*i/% -'r &%i!#! -r'!&*i!# !$ P P2 P E%$r' > Di*i$6+r$ 200

66 P$ri'!' *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/%6$%., 4'4#, !$ ,# ,$*$ *r&!# P E%$r' >Di*i$6+r$ 200

67 P$ri'!' *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% !$ ,#

,$*$ -#.4$&ri5#!# > P2 E%$r' > Di*i$6+r$ 2007

68 P$ri'!' *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% !$,

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69 I%!i*#!'r$. (i%#%*i$r'. !$ ,#r"' -,#5' -#r# ,'. 4r$.-r'!&*4'. $% $.4&!i' .$6$.4r$. / #='. Di*i$6+r$ 200

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6< C!r' !$ C'.4'. !$ Pr'!&**i/% .$6$.4r#, #%, !$,

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INDICE DE GR)ICOS

GR)ICO T-ul& $el Gr@'!c& PG#

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8 P&%4' !$ E&i,i+ri' !$ ,# -r'!&**i/% !$, &$.' (r$.*'r$*4#%"&,#r @00" P $% !/,#r$. $% 3',&6$% !$-r'!&**i/% > %J6$r' !$ &%i!#!$. E%$r' > Di*i$6+r$ 200

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I# INTRODUCCIN

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7#;# DE)INICIN DE LA LECE

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7#># INDICADORES )INANCIEROS

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7#>#9# La Ren-a.!l!$a$

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III# MATERIALES Y M4TODOS

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C'.4' -ri6' [ C'.4'. I%!ir$*4'. COSTOS DE?ABRICACION

C'.4'. !$ (#+ri*#*i/% [ ;#.4'. !$A!6i%i.4r#*i/% [ ;#.4'. $% V$%4#. COSTOS DE

HACER YVENDER

C'.4'. !$ #*$r 3$%!$r [ U4i,i!#! PRECIO DE

VENTA

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Cua$r& :# ?'r6#*i/% !$, *'.4' !$, -r$*i' !$ 3$%4#

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MANO DEOBRA DIRECTA

COSTO PRIMO O COSTODIRECTO

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UTILIDAD

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IV# RESULTADOS Y DISCUSIN

9#;# COSTOS )IJOS Y COSTOS VARIABLES EN LA PRODUCCIN DE

LA LECE Y SUS DERIVADOS#

L#. +#.$. -#r# r$#,i5#r $, #%:,i.i. !$ C'.4'. !$ -r'!&**i/% !$ ,# L$*$

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4.6.1. Costos fijos y costos variables de la prodcci!n de la "ec#e crda o fresca $%1)

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PRIMER SEMESTRE SEGUNDO SEMESTRE ANUAL

ELEMENTO COSTO TOTAL COSTOVARIABLE

COSTO )IJO COSTOTOTAL

COSTOVARIABLE

COSTO )IJO COSTOTOTAL

COSTOVARIABLE

COSTO ?IO

MATERIAS PRIMAS DIRECTAS ;>?83?; ;>?83?; @ =?=:3:? =?=:3:? @ GFF GFFV#*# $% -r'!&**i/% 700 700P#.4'. A,(#,(# '4r'. 0 720B#%#%' V$r! r$*#5' G000 000

C#,('.#, 27 00?'.*#.#, 000 770B#,#%*$#!' *'6-,$4' 220 000C$+#!# "r&$.#@i!r'- G00 000MANO DE OBRA DIRECTA :=8837? @ F20 :=8837? @ F20 66#;;;39? @ 0T9*%i*' A!6i%i.4r#!'r 27F 27FT9* V$4$ri%#ri' 2GGF 2GGFT9* I%.$6i%#!'r 2FF 2FFV#&$r' 00 00V#&$r' 2 0F00 0F00COSTOS IND# DE PRODUC# :7?3=7 0F2 2000 :9?396 0 000 6#?;6378 2 6#?;?3??E%$r")# E,9*4ri*# F0 GGM$,#5# F S#*##ri%# 7;r#%5# 7FR#!$* 70C'%4r', S#%i4#ri' 000 F000O8i3$4 22GV'r"#, 7Ar$4$ !$ P,:.4i*' GV#*&%#. Si%4'.-4 F0V$4#,"i6# 0Y#4r$% C#.$)%# 0

Vi4#1$4 20M$4#8 G00A%$.49.i*' 00T'%'('.(#% *'6 7G00B'3i,i. K # r&4 000 2000 2e&reciacin 72 72GASTOS DE OPERACIN*;#.4'. !$ V$%4#. ?3?? @ @ ?3?? @ @GASTOS DE ADM#* :3:< @ 7 9?3;: 0F 7 9;377 0F M#4$ri#, !$ O(i*i%#GASTOS DE NO OPERACIN ?3?? @ @ ?3?? @ @ ?3?? @ @

TOTAL 22 G0FF F77 699>>3?3??

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4.6.2. Costos fijos y costos variables en la prodcci!n de la "ec#e pasterizada $%2)

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L'. !#4'. '+4$%i!'. !$6&$.4r#% &$ $, *'6-'r4#6i$%4' !$ ,'. *'.4'. (i1'.

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4.6.3. Costos fijos y costos variables en la prodcci!n del (eso fresco rectanglar 6**g $%3)

Cua$r& =# C'.4'. (i1'. *'.4'. 3#ri#+,$. !$ ,# -r'!&**i/% !$, &$.' (r$.*' r$*4#%"&,#r @00" @P *#,*&,#!# $% !/,#r$. $% 3',&6$% !$-r'!&**i/% E%$r' Di*i$6+r$ 200

PRIMER SEMESTRE SEGUNDO SEMESTRE ANUAL

ELEMENTOS COSTOTOTAL

COSTOVARIABLE

COSTO)IJO

COSTOTOTAL

COSTOVARIABLE

COSTO)IJO

COSTOTOTAL

COSTOVARIABLE

COSTO )IJO

MATERIAS PRIMAS DIRECTAS 7>;?37= 2G02F :86?3;9 0 =7

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S$"J% ,'. r$.&,4#!'. '+4$%i!'. !$6&$.4r#% &$ $, *'6-'r4#6i$%4' !$ ,'.

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!$ FF &$ .&6#!'. ,#. !'. *#%4i!#!$. #,*#%5#% #, *'.4' 4'4#, #%, !$

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-$ri'!' !$ $.4&!i'

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PUNTO DE EQUILIBRIO

PRDIDAS

VOLUMEN DE VENTAS EN MILES DE DLARES

VOLUMEN DE PRODUCCIN EN MILES DE UNIDADES LITROS DE LECHE CRUDAENERO - DICIEMBRE 2004

9#

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4'4#,$. .'% i",$. # ,'. $"r$.'. 4'4#,$. $. !$*ir &$ $. $, -&%4' !'%!$ %' #

%i -9r!i!# %i "#%#%*i# P$r' .i% $6+#r"' $% ,# -r'!&**i/% !$ ,# ,$*$ *r&!#

.$ '+.$r3# &$ ,'. i%"r$.'. -'r 3$%4#. .'% 6#'r$. # ,'. $"r$.'. -'r *'.4'.

,' &$ -$r6i4$ '+4$%$r &%# &4i,i!#! *'6-r'+:%!'.$ &$ ,# #*4i3i!#! !$ $.4#

$6-r$.# "#%#!$r# $. r$%4#+,$ "$%$r# &4i,i!#!$. -#r# .& #&4'(i%#%*i#6i$%4'

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17313,85COSTOS VARIABLES

PERDIDA

24700,76COSTOS FIJOS

9#

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I

&ente: Planta de Lcteo% 3 78LAC 3 4SP1C5'laborado por:Autora del 6rabao de In/e%tigacin

Gr@'!c& 7# P&%4' !$ E&i,i+ri' $% ,# -r'!&**i/% !$ ,# ,$*$ -#.4$&ri5#!# P2 $% !/,#r$.

$% 3',&6$% !$ -r'!&**i/% > %J6$r' !$ &%i!#!$. E%$r' > Di*i$6+r$ 200

IIDF

FD

CD277

I7

CGGCI

H0

2IHHH

DD

DDCGE

C7

DGFDD

00

EIE7C

FD

HDCC0

I7

HG7EG

H0

IIDFF

DD

7D027

C7

7GIII

00

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E% ,# -r'!&**i/% !$ ,# ,$*$ -#.4$&ri5#!# P2 .$ -&!' !$4$r6i%#r &$ ,'.

i%"r$.'. -'r 3$%4#. $"r$.'. -'r *'.4'. !$+)#% ,,$"#r # &% P&%4' !$ E&i,i+ri'

#%, !$ FF $% 3',&6$% # 7 ,i4r'. !'%!$ ,# #*4i3i!#! !$ ,#

$6-r$.# &$ .'% ,'. $"r$.'. (r$%4$ # i%"r$.'. .$#% i",$. %' ## %i

-9r!i!# %i "#%#%*i#

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9,8

6,54

8816,44COSTOS

VARIABLES

3,22

09,9

PRDIDAS6,57

",80

3,25

9,93 10663,42COSTOS FIJOS

6,61

3,29

9,97

6,64

3,32

0 I

9#93

=;

NGRESOS

Y

EGRESOS

EN

MILES

DE

DLARES

POR

VENTA

Y

PRODUCCINDE

LECE

PAST#ENJDIC7??9H

VOLUMEN DE VENTAS EN MILES DE DLARES

VOLUMEN DE PRODUCCIN EN CIENTOS DEUNIDADES KUESO )RESCO RECTANGULAR

ENERO DICIEMBRE 7??9

72D

FD

CEE7

I7

2C7C

H0

2FGH

DD

DICG

C7

EDED

00

H0II

FD

H7G0

I7

IHCE

H0

72DF

DD

7GI2

C7

FIFI

00

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Gr@'!c& 8# P&%4' !$ E&i,i+ri' !$ ,# -r'!&**i/% !$, &$.' (r$.*' r$*4#%"&,#r @00" P

$% !/,#r$. $% 3',&6$% !$ -r'!&**i/% > %J6$r' !$ &%i!#!$. E%$r' >

Di*i$6+r$ 200

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L'. r$.&,4#!'. '+4$%i!'. !$, &$.' (r$.*' r$*4#%"&,#r -$r6i4i$r'% !$4$r6i%#r $,

P&%4' !$ E&i,i+ri' PE .'+r$ ,#. 3$%4#. ' i%"r$.' -'r 3$%4#. #%,$. E%

+#.$ # $,,' .$ '+.$r3/ &$ ,'. i%"r$.'. -'r 3$%4#. $"r$.'. -'r *'.4'. !$+)#%

,,$"#r # &% PE !$ GG #=' $% 3',&6$% # 2F20 &$.'.# P&%4' !$ E&i,i+r' !$ P P2 P .$"J% $, M94'!' !$

E**i/% E%$r' > Di*i$6+r$ 200

PRODUCTO PVP

C#V#

UNITARI

O

PUNTO DE EKUILIBRIO

P#E#H

PRODUCCIN

Ener&D!c# 7??9H

Pr&$ucc!0n In%re+&+ H

Pr&$ucc

!0n7??9

In%re+&+

,&r /en-a+

H

L$*$ Cr&!#

P

020 ,i4r' 00G7 2 l-r 270G 0G0

,4r

0F00

L$*$

P#.4$&ri5#!#

P2

0F ,i4r' 027 F l-r 7F 7G

,4r

2G70

K&$.' ?r$.*'

R$*4#%"&,#r

P

0

&$.'

0 27G7&$.

'.

F77F0 FF

&$.'

2F0

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PUNTO EQUILIBRIO INGRESO-DLARESINGRESO REAL - DLARES

PUNTO DE EQUILIBRIO SOBRE LA PRODUCCIN DE LA LECHE #SUS DERIVADOS

60000

50000

40000

30000

20000

10000

0

Lece !"#$%Lece- P1 P%&'e#"()%$%

- P2

Q#e&*+"e&c* Rec'%#.%" / 600 - P3

PRODUCTOS

Gra'!c& 9 P&%4' !$ $&i,i+ri' *#,*&,#!' *'% i%"r$.'. r$#,$. $% !/,#r$. !$ ,'. 4r$.

-r'!&*4'. $% $.4&!i' P@P2 P E%$r' > Di*i$6+r$ 200

L'. r$.&,4#!'. !$ 9.4$ "r:(i*' !$6&$.4r#% $, *'6-'r4#6i$%4' !$, -&%4' !$

$&i,i+ri' $% ,# -r'!&**i/% ,# ,$*$ *r&!#

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9#=# DETERMINACIN DEL COSTO ( VOLUMEN ( UTILIDAD DE LA

LECE Y SUS DERIVADOS#

L# r$,#*i/% *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% !$ ,# ,$*$ .&.!$ri3#!'. !$4$r6i%# $, *'.4' !$ -r'!&*ir *i$r4# *#%4i!#! !$ &%i!#!$. .'+r$

$,,# &% 6#r"$% !$ &4i,i!#! -#r# ,# $6-r$.# ' # .& 3$5 ,# -9r!i!# .'+r$ $.#

#*4i3i!#! -r'!&*4i3# .$"J% .$ !$6&$.4r# $% ,'. .i"&i$%4$. "r:(i*'.

9#=#6# De-er"!nac!0n $el c&+-& ( /&lu"en ( u-!l!$a$ en la ,r&$ucc!0n $e la

lece cru$a're+ca ( P6#

Cua$r& 66# P$ri'!' *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% 6$%.,

4'4#, !$ ,# ,$*$ *r&!# P E%$r' > Di*i$6+r$ 200

PERIODOCOSTO DE

PRODUCCIN

VOLUMENPRODUCCIN

LITROSLECEMES

INGRESOS ENMILES DE

DLARESMESUTILIDAD

NETA

ENERO 207 070200 200 0

)EBRERO 2G 0200 202F0 @F07G

MARFO 222GG GF00 22GG0

ABRIL 22FF 2F00 22700 @2F0

MAYO 207 G200 27F0 7G

JUNIO 20G2F 22F00 20 G2

JULIO 227 2GG00 2GF0 27

AGOSTO 22G2 G00 2GFF0 GF

SEPTIEMBRE 27 700 2G2F0 G2

OCTUBRE 2G 7F00 27F0 G7

NOVIEMBRE 27G G7F00 2GG0 GG

DICIEMBRE 220 7700 2G20 07

TOTAL 2772 0G000 0F00 2G

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UTILIDAD NETA

INGRESOS EN ILES DE DLARESES

OLUEN PRODU!!IN LITROS LE!EES!OSTO DE PRODU!!IN

RELACION COSTO - VOLUMEN - UTILIDAD EN LA PRODUCCIN DE LA LECHECRUDA$FRESCA -P!

31017,9628433,1325848,323263,4720678,6418093,8115508,9812924,1510339,32

7754,495169,662584,830

PERIODO 2004

Gr@'!c& :# R$,#*i/% !$, *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% !$ ,#

,$*$ *r&!# P E%$r' > Di*i$6+r$ 200

L'. r$.&,4#!'. '+4$%i!'. !$ ,# r$,#*i/% *'.4' > 3',&6$% > &4i,i!#! $% ,#

-r'!&**i/% !$ ,# ,$*$ *r&!# P !$6&$.4r#% $, *'6-'r4#6i$%4' !$,

*'.4' 6$%., #%, (r$%4$ #, 3',&6$% !$ -r'!&**i/% ,# &4i,i!#! ,# 6i.6#

&$ .$ '+4i$%$ !$ i%"r$.'. -'r 3$%4#. $% !/,#r$. 6$%'. ,'. $"r$.'. -'r

*'.4'

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E% ,# r$,#*i/% !$ C'.4' > V',&6$% > U4i,i!# > CVU !$ ,# -r'!&**i/% !$ ,#

,$*$ *r&!#P C 2772 V 0G0 ,i4r'. &4i,i!#! $% ,# -r'!&**i/% !$ ,# ,$*$

-#.4$&ri5#!# > P2 E%$r' > Di*i$6+r$ 200

PERIODOCOSTOS DE

PRODUCCION

VOLUMENPRODUCCIN

LITROSLECEMES

INGRESOS EN

MILES DEDLARESMES

UTILIDAD OP4RDIDA

ENEROF7

000 202F @07

)EBRERO2F0 G00 2272 @0F

MARFOF2

000 2G @GF7

ABRIL F 70F000 2G0 @G

MAYO20

G00 G70F @0F7

JUNIO G0F 72000 27FF @GF

JULIO 0G2 FF00 0 @7F

AGOSTOG2

G00 20F772 @0

SEPTIEMBRE 0 2700 2007 @02

OCTUBRE 272 7200 270 @0G70

NOVIEMBRE2

000 2722F @GG02

DICIEMBRE 0G 700 2FG2 @0727

TOTAL 20 7G00 0270F @7

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UTILIDAD O PRDIDA

INGRESOS EN ILES DE DLARESESOLUEN PRODU!!IN LITROS LE!EES!OSTOS DE PRODU!!ION

RELACION COSTO - VOLUMEN - UTILIDAD EN LA PRODUCCIN DELA LECHE PASTEURI%ADA - P2

30273,1227750,3625227,6022704,8420182,0817659,3215136,5612613,8010091,047568,285045,522522,760,00

PERIODO 2004

Gr@'!c& ;# R$,#*i/% !$, *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% !$ ,#

,$*$ -#.4$&ri5#!# > P2 E%$r' > Di*i$6+r$ 200

L'. r$.&,4#!'. !$ ,# r$,#*i/% *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% !$ ,#

,$*$ -#.4$&ri5#!# > P2 !$4$r6i%#% &$ $, *'.4' 6$%., #%, (r$%4$ #,

3',&6$% !$ -r'!&**i/% 6$%., #%, ,# &4i,i!#! $.4# J,4i6# .$ '+4i$%$ !$

,# '-$r#*i/% !$ i%"r$.'. -'r 3$%4#. $% !/,#r$. 6$%'. ,'. $"r$.'. -'r

*'.4'

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E% ,# ,$*$ -#.4$&ri5#!# > P2 ,# r$#,*i/% CVU $. !$ C 20 V 7G

,i4r'. &4i,i!#! $% ,# -r'!&**i/% !$, &$.'

(r$.*' r$*4#%"&,#r 00" > P E%$r' > Di*i$6+r$ 200

PERIODO COSTOSMES

VOLUMENPRODUCCIN

KUESOSMES

INGRESOS EN

MILES DEDLARESMES

UTILIDAD

OP4RDIDA

ENERO 2 F000 7200 @G)EBRERO 2GG G00 F70 @2MARFO 72 000 FF0 @2722ABRIL 2GF 00 00 @FMAYO 0G 200 F700 @7GJUNIO FF F700 F2F0 @270JULIO 0F 00 77700 @0F

AGOSTO27F

F00 FG20 @FSEPTIEMBRE F772 G00 27F20 @GFG2OCTUBRE 7F2 FG00 FF0 @G72NOVIEMBRE 20G 2700 7F220 @G7DICIEMBRE 222F 2000 F0 @7FTOTAL G7GF FF00 200 @7G

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UTILIDAD O PRDIDA

INGRESOS EN ILES DE DLARESESOLUEN PRODU!!IN QUESOS ES!OSTOSES

RELACION COSTO - VOLUMEN - UTILIDAD EN LA PRODUCCINDEL QUESO FRESCO RECT& -P"

12160,3211146,9610133,609120,248106,887093,526080,165066,804053,443040,082026,721013,36

0,00

PERIODO 2004

Gr@'!c& 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% !$, &$.'

(r$.*' r$*4#%"&,#r 00" > P E%$r' > Di*i$6+r$ 200

L# r$,#*i/% *'.4' > 3',&6$% > &4i,i!#! $% ,# -r'!&**i/% !$, &$.' (r$.*'

r$*4#%"&,#r > P .$"J% ,'. !#4'. '+4$%i!'. !$4$r6i%#% &$ $, *'.4' 6$%.,

#%, (r$%4$ #, 3',&6$% !$ -r'!&**i/% 6$%., #%, ,# &4i,i!#! $.4# J,4i6#.$ '+4i$%$ !$ ,# '-$r#*i/% !$ i%"r$.'. -'r 3$%4#. $% !/,#r$. 6$%'. ,'.

$"r$.'. -'r *'.4'

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'+.$r3#r ,# -9r!i!# $8i.4$%4$ .'+r$ ,# #*4i3i!#! -r'!&*4i3# # &$ ,'. i%"r$.'.

.'% 6$%'r$. &$ ,'. $"r$.'.

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L'. r$.&,4#!'. .'+r$ ,# r$,#*i/% CVU !$, &$.' (r$.*' r$*4#%"&,#r > P $. !$

C G7GF V FF &$.'.# ANLISIS )INANCIERO DE LA PRODUCCIN DE LECE Y SUS

DERIVADOS#

9#>#6# C@lcul& $e l&+ !n$!ca$&re+ '!nanc!er&+ VAN ( TIR BCH3 $e la

Lece Cru$a & )re+ca P6H3 Lece Pa+-eur!2a$a P7H $el Kue+&

)re+c& Rec-an%ular ;??% P8H#

S$"J% ,'. r$.&,4#!'. '+4$%i!'. $% +#.$ # ,'. i%!i*#!'r$. (i%#%*i$r'. V#,'r

A*4, N$4' T#.# I%4$r%# !$ R$4'r%' B$%$(i*i'

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INDICADORES FINANCIEROS DE LAPRODUCCIN DE LA LECHE # SUS DERIVADOS

500000

400000

300000 Lece !"#$% * +"e&c%

200000Lece P%&'e#"()%$%

100000Q#e&* +"e&c*Rec'%#.%" / 600

0AN

-100000TIR B!

INDICADORES FINANCIEROS

Gr@'!c& =# I%!i*#!'r$. (i%#%*i$r'. !$ ,# -r'!&**i/% !$ ,# ,$*$ .&.!$ri3#!'.

E% ,# -r'!&**i/% !$ ,# L$*$ Cr&!# ' ?r$.*# P ,'. i%!i*#!'r$. (i%#%*i$r'.

6&$.4r#% &$ $, VAN US 7??79 la TIR ;8 ?3;8H .$ '+.$r3# &$

,# #*4i3i!#! $6-r$.#ri#, $. r$*'6$%!#+,$ .$"&ir $% .& $1$*&*i/% !$+i!' # &$

.$ "$%$r# &%# r$%4#+i,i!#! 6#'r # ,# 4#.# 6)%i6# !$ #4r#*4i3i!#! !$,

6$r*#!' ' 4#.# -#.i3# A!$6:. ,# r$,#*i/% BC 636 P2 $, VAN US 9;?7:?3>6 la TIR 9>3::8: ?3:?H .$

'+.$r3# &$ ,# #*4i3i!#! $6-r$.#ri#, $. r$*'6$%!#+,$ .$"&ir $% .& $1$*&*i/%

!$+i!' # &$ .$ "$%$r# &%# r$%4#+i,i!#! 6#'r # ,# 4#.# 6)%i6# !$

#4r#*4i3i!#! !$, 6$r*#!' ' 4#.# -#.i3# A!$6:. ,# r$,#*i/% BC 63?;

i%!i*# &$ -'r *#!# !/,#r !$ i%3$r.i/% .$ 4i$%$ &% +$%$(i*i' !$ 00

*$%4#3'. !$ !/,#r

?i%#,6$%4$ ,'. !#4'. .'+r$ ,# -r'!&**i/% !$, &$.' (r$.*' r$*4#%"&,#r $, VAN

VALORES

EN

DLARES

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US 6===8739; la TIR 9 ?39

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4#.# -#.i3# A!$6:. ,# r$,#*i/% BC ?3>> $&i3#,$%4$ # !/,#r $.4'

i%!i*# &$ -'r *#!# !/,#r !$ i%3$r.i/% %' .$ '+4i$%$ &% +$%$(i*i' .'+r$ ,#

#*4i3i!#! $6-r$.#ri#,

9#6?# DETERMINACIN DEL PRECIO DE VENTA AL PQBLICO DE LA

LECE Y SUS DERIVADOS#

P#r# ,# !$4$r6i%#*i/% !$, -r$*i' !$ 3$%4# #, -J+,i*' !$ ,'. 4r$. -r'!&*4'. $%

$.4&!i' P P2 P .$ (i1# $% &% 6#r"$% *'6$r*i#, !$, 0

A 4r#39. !$ ,# #-,i*#*i/% !$ ,# (/r6&,# -#r# ,# !$4$r6i%#*i/% !$, -r$*i' !$3$%4# #, -J+,i*' -#r# ,# L$*$ Cr&!#@P L$*$ P#.4$&ri5#!#@P2 K&$.'

(r$.*' r$*4#%"&,#r P ,'. r$.&,4#!'. '+4$%i!'. .'%

9#6?#6# De-er"!nac!0n $el Prec!& $e Ven-a al P.l!c& PVPH3 $e la Lece

Cru$a & 're+ca P6H

Cua$r& 6:# C!r' !$ C'.4'. !$ Pr'!&**i/% .$6$.4r#, #%, !$ ,# L$*$Cr&!# ' ?r$.*# P E%$r' > Di*i$6+r$ 200

ELEMENTOS SEMESTRE 6 SEMESTRE 7 ANUALM#4$ri# Pri6# Dir$*4# G00 F0F0 GFFM#%' !$ O+r# !ir$*4# F20 F20 0C'.4'. I%!ir$*4'. !$ -r'!&**i/% 20F2 0 02;#.4'. !$ A!6i%i.4r#*i/% 7 0 22;#.4'. !$ V$%4#. 000 000 000;#.4'. !$ %' '-$r#*i/% 000 000 000

EGRESO TOTAL 22 GG7 2772INGRESO TOTAL 00000 70F00 0F00UTILIDAD 77 2FG 20

PRDIDA@VENTAS NETAS 7000000 Li4r'. F0G000 ,i4r'. 0G000 ,i4r'.

&ente: %rogra+a de ,ovinos de "ec#e3 4SP1C5'laborado por:Autora del 6rabao de In/e%tigacin

)RMULA*

M#4$ri# -ri6# !ir$*4# [ M#%' !$ '+r# !ir$*4# COSTO PRIMO

C'.4' -ri6' [ C'.4'. I%!ir$*4'. COSTOS DE ?ABRICACION

C'.4'. !$ (#+ri*#*i/% [ ;#.4'. !$A!6i%i.4r#*i/% [ ;#.4'. $% V$%4#. COSTOS DE HACER Y

VENDER

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C'.4'. !$ #*$r 3$%!$r [ U4i,i!#! PRECIO DE VENTA

-/-"

GFF[0 2G COSTO PRIMO

2G[02

277G[ 000 [ 22

277G

2772

COSTOS DE?ABRICACINCOSTOS DE HACER YVENDER

2772[ 2G 6?3:H 0F00 PRECIO DE VENTA

En .a+e a E%re+&+ T&-ale+

COSTO 2772 0F *

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'laborado por:Autora del 6rabao de In/e%tigacin

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)RMULA*

M#4$ri# -ri6# !ir$*4# [ M#%' !$ '+r# !ir$*4# COSTO PRIMO

C'.4' -ri6' [ C'.4'. I%!ir$*4'. COSTOS DE ?ABRICACION

C'.4'. !$ (#+ri*#*i/% [ ;#.4'. !$A!6i%i.4r#*i/% [ ;#.4'. $% V$%4#. COSTOS DE HACER Y

VENDERC'.4'. !$ #*$r 3$%!$r [ U4i,i!#! PRECIO DE VENTA

-/-"GG[ GG7 77 COSTO PRIMO

77 [ 0FG 0G70 COSTOS DE ?ABRICACIN

0G70 [ [77[27 20 COSTOS DE HACER YVENDER

20[ @220 7>37= 2G70 PRECIO DE VENTA

En .a+e a E%re+&+ ( C&+-&+ T&-ale+

COSTO 20 0 *36= .'+r$ ,'. *'.4'. $% ,# -r'!&**i/% !$ $.4$ !$ri3#!' !$

,# ,$*$

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9#6?#8# De-er"!nac!0n $el Prec!& $e Ven-a al P.l!c& ( PVP3 $el Kue+&

're+c& rec-an%ular ;??% P8H

Cua$r& 6

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En .a+e a E%re+&+ ( C&+-&+ T&-ale+

COSTO G7GF 22 *

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V# CONCLUSIONES

E% +#.$ # ,# i-/4$.i. 3#ri#+,$. $ i%!i*#!'r$. !$ $.4&!i' .$ $.4#+,$*$% ,#.

.i"&i$%4$. *'%*,&.i'%$.

E, #%:,i.i. !$ *'.4'. !$ -r'!&**i/% !$ ,# ,$*$ .&. !$ri3#!'. .$ *$%4r#

$% 4r$. -r'!&*4'. Leche Cruda 3 P( Pr'"r#6# !$ B'3i%'. !$ L$*$

,$*$ -#.4$&ri5#!# > P2 $, &$.' (r$.*' r$*4#%"&,#r 00"> P P,#%4#

!$ L:*4$'. @ UNLAC !$%4r' !$, #=' *#,$%!#ri' !$ $%$r' # !i*i$6+r$ !$,

200 L'. -r'*$.'. !$ -r'!&**i/% -#r# *#!# -r'!&*4' 4i$%$% .&.

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,'. -r'*$.'. !$ -r'!&**i/% !$ *#!# &%' !$ ,'. -r'!&*4'. (&$ ,# +#.$

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L# -r$.$%4$ i%3$.4i"#*i/% .'+r$ ANLISIS DE COSTOS DE PRODUCCIN

DE LA LECHE Y SUS DERIVADOS EN LA ESTACION EXPERIMENTALTUNSHI DE LA ESCUELA SUPERIOR POLITCNICA DE CHIMBORAZO .$

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VIII# BIBLIOGRA)A

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Pr'!&**i/% $% $, M$!i' R&r#, CAMAREN K&i4' E*!'r

ACOSTA A 2002 Si.4$6#. A!6i%i.4r#4i3'. C'%4#+,$. A"r'-$*ri'.

UNL L'1# E*!'r

BANCO MUNDIAL 200 I%.4r&6$%4'. 694'!'. !$ $%('&$ !$

S$"&i6i$%4' E3#,*i/% C'-ri"4 \#.i%4'% EE UU

BITTEL L Y RAMSEY W E%*i*,'-$!i# !$ M#%#"$6$%4 M*;r#Q@Hi,,

N&$3# C'r EE UU

CESA G7F ;#%#!$r)# B'3i%# > M#%$1' !$, H#4' Pri6$r# E!i*i/%C$%4r#, E*'ri#%# !$ S$r3i*i'. A"r'-$*ri'. K&i4' E*!'r

DUBACH GF0 E, ABC -#r# ,# K&$.$r)# R&r#, !$, E*!'r Pri6$r#

E!i*i/% K&i4' E*!'r

EN;LER et al 200 V#ri#+i,i!#! $% *'.4'. 6#r"$% !$ -r'!&**i/% !$

,$*$@]D$ &9 !$-$%!$% ,'. r$.&,4#!'. !$ &%# ,$*$r)#^ I%('r6#4i3'

A"r'-$*ri' Bi',$*$ > INIA Mi%i.4$ri' !$ A"ri*&,4&r# K&i,#6#-&

Ci,$

?LACSO 200 E3#,*i/% E8 > #%4$ !$ ,# 3i#+i,i!#! $*'%/6i*# @

(i%#%*i$r# Pr'"r#6# !$ P',)4i*#. PJ+,i*#. ?LACSO K&i4' E*!'r

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INSTITUTO LATINOAMERICANO DE PLANI?ICACIN ECONMICA Y

SOCIAL GFF u9a &ara la &re%entacin de &royecto% ILPES 7 6#

$! M98i*'

ITZI M 2000 M&,4i !i**i'%#ri' I,&.4r#!' E!i4'r$. ?'r6#. $ I6-r$.'. S

A S#%4#(9 !$ B'"'4: C','6+i#

MA; 2000 Br$3$ #%:,i.i. !$ ,'. r$.&,4#!'. !$ ,#. -ri%*i-#,$. 3#ri#+,$. !$,

C$%.' N#*i'%#, A"r'-$*ri' CNA > 2000 K&i4' E*!'r

MOLINA O G7F A.-$*4'. B:.i*'. -#r# ,# P,#%i(i*#*i/% !$ &%# E8-,'4#*i/%

L$*$r# B',$4)% Di3&,"#4i3' N' 7G INIAP @ S#%4# C#4#,i%# K&i4'

E*!'r

MOLINA A GF7 C'%4#+i,i!#! !$ C'.4'. I6-r$49* K&i4' E*!'r

MORIARITY S A,,$% C GG0 C'%4#+i,i!#! !$ *'.4'. C'6-#=)# E!i4'ri#,

C'%4i%$%4#, S A T,#,-#% M98i*'

NADLER ; G7 Di.$=' !$ Si.4$6#. !$ Pr'!&**i/% E!i4'ri#, $

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PONCE et al GF7 C'%.$r3#*i/% !$ ,# L$*$ $% C&+# M$!i#%4$ ,#

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C'%4r', !$ ,# *#,i!#! !$ ,# L$*$ > CENLAC C$%4r' N#*i'%#, !$

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