Proyecto de Costos - Casa Abierta 2015

7/24/2019 Proyecto de Costos - Casa Abierta 2015

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ESTUDIO DE FACTIBILIDADPARA LA ELABORACIN DEMESAS Y LMPARAS CON

CARGADORES INALMBRICOSCON MATERIA PRIMA

NACIONAL.

NOVAWOOD S.A.


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UNIVERSIDAD DE GUAYAQUIL

FACULTAD DE CIENCIAS ADMINISTRATIVAS

PROYECTO DE CONTABILIDAD DE COSTOS

TEMA: ESTUDIO DE FACTIBILIDAD PARA LA ELABORACIN DEMESAS Y LMPARAS CON CARGADORES INALMBRICOS CONMATERIA PRIMA NACIONAL.

PROFESOR: ING. COM. FLERIDA ALCVAR

CARRERA: CONTABILIDAD DE COSTOSPARALELO:3-24

GUAYAQUIL ECUADOR

AGOSTO 2015

AUTORES:

ALMEIDA RIVERA REBECA CALDERN ARVALO DEBBIE CEDEO QUEZADA ANDREA CHASIJUAN SNCHEZ

SEGUNDO CRDOVA DOMNGUEZ

SAMUEL GALARZA HERNNDEZ

MIGUEL GONZLEZ VALVERDE

ATHERINE MANYA CHINLLE VIVIANA MENDOZA SNCHEZ

MARYURI ORTIZ TORRES VERNICA


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ContenidoINTRODUCCIN.........................................................................................!

CAPITULO I................................................................................................!

..ANTECEDENTES...................................................................................!

.2.OB!ETIVOS DE LA INVESTIGACIN......................................................."

.2.. OB!ETIVOS GENERALES......................................................................"

.2.2. OB!ETIVOS ESPECFICOS...................................................................."

.3.LA EMPRESA - NOVAWOOD S.A.............................................................#

.4.MISIN.................................................................................................#

.".VISIN..................................................................................................#CAPITULO II...............................................................................................$

2.. METODOLOGA....................................................................................$

2... TIPO DE INVESTIGACIN..........................................................................$

2..2. NDICE DE M#TODOS..............................................................................%

2..3. T#CNICAS................................................................................................%

2..4. INVESTIGACIN DE CAMPO.....................................................................&

2.2. !USTIFICACIN DEL PROYECTO..........................................................'

2.3. MARCO TERICO...............................................................................!(

2.3.. GENERALIDADES...................................................................................!(

$QUE SON Y COMO FUNCIONAN LOS CARGADORES INAL%MBRICOS&.........!(

$CMO SE ELABORAN LOS CARGADORES INAL%MBRICOS&......................!(!

2.3.2. VENTA!AS Y DESVENTA!AS....................................................................!)

2.3.2. VENTA!AS........................................................................................!)

2.3.2.2. DESVENTA!AS..................................................................................!)

2.3.3. CARGADOR INAL%MBRICO SAMSUNG.................................................!"

2.3.4. CARGADOR INALAMBRICO PAD YOOTEC' Q()....................................!#

2.3." CARGADOR INAL%MBRICO P.I. MOBILE STORE Q()................................!$

2.4. MARCO CONCEPTUAL.......................................................................!%

CAPITULO III............................................................................................!'


4/91

3.. ESTUDIO DE MERCADO.....................................................................!'

3... OB!ETIVO GENERAL..............................................................................*(

3..2. OB!ETIVOS ESPECFICOS......................................................................*(

3..3 M#TODO DE ESTUDIO DE MERCADO.......................................................*(3..4. TABULACIN* AN%LISIS E INTERPRETACIN DE RESULTADOS................**

3..". GUA DE ENCUESTAS............................................................................**

3.2. ESTRATEGIAS DE MERCADO............................................................)&

3.2.. ESTRATEGIA PARA EL PRODUCTO..........................................................)&

3.2.2. ESTRATEGIA PARA EL PRECIO................................................................)&

3.2.3. ESTRATEGIA PARA LA PLA+A O DISTRIBUCIN.......................................)&

3.2.4. ESTRATEGIA PARA LA PROMOCIN O COMUNICACIN...........................)'

3.3. INVERSIN DEL PROYECTO..............................................................."(

3.4. INSTALACIN Y OPERACIN DE PROYECTO......................................"#

3.". ELEMENTOS DEL COSTO..................................................................."#

$QU# SON LOS ELEMENTOS DEL COSTO&...................................................!(

$CU%LES SON LOS ELEMENTOS DEL COSTO PARA NOVAWOOD S.A.&..........!(

PEDIDOS DE VENTAS ORDEN DE REQUISICION.........................................!(

COMPRA INVENTARIOS.............................................................................!(

'O!A DE COSTOS........................................................................................!(VENTA ESTADO DE PRODUCTOS VENDIDOS..............................................!(

ESTADOS FINANCIEROS..............................................................................!(

CONCLUSIN...........................................................................................##

BIBLIOGRAFA........................................................................................................",

ANEOS..................................................................................................#%


5/91

INTRODUCCIN

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0 (;(60151(7 ?0 65 =01/765.

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// 876?5?0/ @ =71 /=0/;7 976 =109(7/ 97=0;(;(7/ @ /(6 7(?51 7/ /01(9(7/*

>69(760/ @ 5990/71(7/. E/ 5< 06 5/ ?(>0106;0/ 5195/ ?0 7/ 90510/ ?76?0

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D0 5< 5 6090/(?5? ?0 8/951 605/ 5;0165;(5/ =515 951:51 60/;17/

?(/=7/(;(7/ (0/.


6/91

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7 951:5?71 0/ 65 (?05 0 97/ ?0 67/7;17/ 581557/ 976 95

0/=01565* 67 0/ 0 /05 65 ;5105 0;105?506;0 ?(>59;(8((?5?105(5?7 =515 6 607

=17@09;7 ?0 (601/(6* 0 95 976/(/;0 06 5 97019(5(59(6?0 =17?9;7/K0/5/

@ J=515/ 976 951:5?710/ (65J81(97/* =515 0 /7 06 95>0;01710 0/;156 0/;?(7 ?0 0195?7 105(5?7 06 5 9(?5? ?0 G5@5(*

977 10/;5?7 ?0 5/ 0690/;5//0 ?0;01(6 0 5@ 6 0195?7 =7;069(5 =515
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0559(6 ;96(95* 0976(95 @ ?0 0195?7 =515 0 =17@09;7.

E6 0/;0 0/;?(7 ?0 >59;(8((?5?/0 0/;15 65 8100 ?0/91(=9(6?0 7/ =1790/7/

=17?9;(7/ 0?(56;0 7/ 950/ /0 058715156 7/ ?(>0106;0/ 51;


8/91

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?(109;506;0 5 5 9711(06;0 09;1(95 =515 10951:51 / =(5. D156;0 57/* 67/

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?0 7/ S51;=760/ @ / :156 95=59(?5? ?0 =1790/5(06;7 @ 97609;((?5? 5I6;0160;* 0/7/ ?


9/91

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=71 10/76569(5 5:6;(95* ?09(?( ?051 ?0 5?7 0/;5 ;09677:76767 ( 0/ 6 ?(/=7/(;(7 (65J81(97 009;16(97 =515 5990?01 @ ;((51 7/

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=1J9;(97 /7* 056?7 5 976(959(6 5 607/ 6(00/. , '7@ 06 ?


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951:51 60/;17/ ?(/=7/(;(7/ (0/ /0 5 0/;5809(?7 977 6 >59;71 0/069(5 6

951:5?71 (65J81(97 ( 0 /77 /0 ;15;5 ?0 6 =17?9;7 0 5@?51J 5 5/

=01/765/ 5 /01 J/ =17?9;(7/ 06 5 (?5 58715 @ =01/765.

1.2. OBJETIVOS DE LA INVESTIGACIN


11/91

.2.. OB!ETIVOS GENERALES

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K080/* 0/5/ @ J=515/ 976 951:5?710/ (65J81(97/* 06 5 9(?5? ?0

G5@5(.

.2.2. OB!ETIVOS ESPECFICOS

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=17?9;7/ @ 5 / 0 ?0;01(651 5 956;(?5? ?056?5?5 =71 6 0195?7

=7;069(506;0 (6/5;(/>097.

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9(01;5/ 9(196/;569(5/ 59;50/ ?0 58(06;00 7 17?05.3. D0>(6(1 650/;19;15 71:56(59(7650 =01(;5 5 5 0=10/5?0/511751

// 780;(7/@ 9=(1 // 0;5/ ?0 56015 0>(9(06;0.4. D0;01(651 0 =56?0 I601/(6* ?0;50 ?0 :5/;7/@ =17@099(6

?0 (6:10/7/6090/51(7/ =515 0 0/;5809((06;7 ?0 5 0=10/5.

1.3 LA EMPRESA

NOVAWOOD S.A.
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976 951:5?710/ (65J81(97/ (6971=715?7/* >581(95?7/ 976 5;01(5 =1(5 659(765

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9(06;0/ ;56;7 06 / (?5 58715 @ =01/765.

1.4 MISIN

C=(1 976 60/;17/ 780;(7/ 0/;5809(?7/* 595656?7 5/ 0;5/ ;155?5/ 0

(66756?7 =17?9;7/ 976 5;7/ 0/;J6?510/ ?0 95(?5? @ 0710/ =109(7/.

1.5 VISIN

S01 65 0=10/5


13/91

CAPITULO II

2.1. METODOLOGA

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5 =7/(80 97019(5(59(6 ?0 LJ=515/ @ 0/5/ 976 951:5?710/ (65J81(97/ 06

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(69@06) 0 ;(=7 ?0 (60/;(:59(6* 0 ;(=7 ?0 ;7?7 @ 5/ ;96(95/ ;((5?5/.

2... TIPO DE INVESTIGACIN

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/(;59(6 0/=09(95* /(6 0 0 (60/;(:5?71 0:0 5 (6;0106(1 /7810 /;5 ?0

6(6:H6 7?7KO(01* 2* =J:. ",.

E6 956;7 5 56J(/(/ ?0 5/ 95(?5?0/ ?0 5 0/;15 05(65?5 0 0/;?(7

10/=76?0 5 ;(=7 95(;5;(7 0 0/ 5 ?0/91(=9(6 ?0 5/ 95(?5?0/ ?0 5 0/;15

9@5/ 95159;010106;0/ 7 (:50/ 5 5/ ?0 7/

?0J/KN5150* 2* =J:. ,,.

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06 0 ;(=7 956;(;5;(7 5 95 /0 95159;01(5 =71 1097=(51 ?5;7/ 976 0 >(6 ?0

78;0601 5 (6>7159(6 6090/51(5 =515 0 ?0/51177 ?0 5

(60/;(:59(6KO58065:5* 22* =J:. . F(6506;0 5 105(51/0 06 6 ;(0=7?0;01(65?7 =01;06090 5 ;(=7 ?0 (60/;(:59(6 ;156/01/5 5 95 97110/=76?0 5

0/;?(7 ?0/91(=;(7 0 (?0 5 0/;5?


14/91

2..2. NDICE DE M#TODOS

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=01(;0 0/97:01 5 (60/;(:5?71 95?5 0006;7 (60106;0 5 5 (60/;(:59(6 =515 0

971109;7 ?0/51177 ?0 5 (/5 KT7110/* 2* =J:. 33.

T58(6 /0 / 0 ;7?7 ?0?9;(7 /0 06951:5 ?0 8/951 ;7?7/

?0/97679(?7/ 5 =51;(1 ?0 7/ 0 @5 /76 97679(?7/ KO58065:5* 22* =J:. 4.

2..3. T#CNICAS

E6 7 0 10>(010 5 5/ ;96(95/ ;((5?5/ 5 0;7?77:


15/91

E6 7 0 976/(/;0 5 5/ >06;0/ ?0 (6>7159(6 /096?51(5 /0 ;(( 5 ;96(95 ?0

R0>01069(5 8(8(7:1J>(95 0/ 65 /01(0 ?0 (6>7159(6 0 /0 ;((5 06 65

8(8(7:15>(6 ?0 0 7/ 09;710/ ;06:56 97679((06;7 ?0 7

0 05(656.

2..4. INVESTIGACIN DE CAMPO

L5 =1(69(=5 >06;0 ;((5?5 060 ;15857>0 5 (60/;(:59(6?(109;5. U65 ?0 5/

>06;0/ =1(51(5/ /76 7/ 10/;5?7/ ?0 5/ 0690/;5/ 0 >0176 5=(95?5/ 06

?(>0106;0/ /09;710/ ?0 5 9(?5? ?0 G5@5(.
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2.2. JUSTIFICACIN DEL PROYECTO

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5 5 97019(5(59(6 ?0 =17?9;7/ K080/* 0/5/ @ J=515/ 976 951:5?710/

(65J81(97/* 565(56?7 5 =7/(8((?5? 0 0(/;0 ?0 5651 5 0195?7 6 607

=17?9;7 0 060 @ /=010 5/ 0=09;5;(5/ ?0 7/ 97=15?710/.

L7/ 080/* 0/5/ @ J=515/ /76 058715?7/ ?06;17 ?0 ;011(;71(7 659(765 976

5;01(5 =1(5 095;71(565 @ 7/ 951:5?710/ (65J81(97/ /76 (=71;5?7/ ?0/?0 7/

EE.UU.

E6 7/ 59;50/ 706;7/ 56 /5(?7 5 0195?7 ?(01/7/ =17?9;7/ ;0967:(97/=515 5901 J/ >J9( 60/;15/ (?5/ @ =06/56?7 06 0/7* /0 =17=760 5 0587159(6

?0 080/* 0/5/ @ J=515/ 976 951:5?710/ (65J81(97/ =515 7/ 90510/ 7/

950/ 0 9(06;0 =7?10;017159(6 5 1097=(51 0?(56;0 5 105(59(6 ?0 65(60/;(:59(6

?0 0195?706 5 9(?5? ?0 G5@5( /0 =10;06?0 ?0;01(651 0 6(0 ?0

590=;59(6 0 ;06?1J6 0/;7/ 607/ =17?9;7/ 06 5 765* 5?0J/ /0?0;01(6515 5 (58((?5? ;96(95 =515 5 97019(5(59(6 ?0 7/ (/7/ @ 565(51

5 106;58((?5?0 0/;7/ =17=719(7651


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2.3. MARCO TERICO

2.3.. GENERALIDADES

!QUE SON Y COMO FUNCIONAN LOS CARGADORES INAL"MBRICOS#

A>71;65?506;0* 0/;0 0/90651(7 5 958(5?7* @ @5 0/ =7/(80 06976;151 06 5/

;(06?5/ 0/=09(5(5?5/ 51;(010 0601:


18/91

L5 951:5 (65J81(95 8J/(9506;0 /0 976>715 ?0 ?7/ =51;0/ 6 0(/71 0 /010106;0 59(19(;7 ?0 5 878(65.

E 1090=;71 0 0/ 976>715?7 =1(69(=506;0 =71 7;15 878(65* 7 0 590 0/

;751 505 0601:


19/91

L0:7 /0 5=(956 7/ ?0J/ 0006;7/ =515 976>7151 0 ?(/=7/(;(7/ ?0 951:5

977)

REL+

BARISTORBORNER


20/91

MICROPROCESADOINTEGRADO DEL

MICROPROCESADOR

ENTRADA USB Y ALIMENTACION USB BOBINA DE COBRE

C76 10/=09;7 5 0/;0 =6;7* @ 560 0/ =7/(80 951:51 ?(/=7/(;(7/ 5 67/ =797/

906;(9(06;0 06 ;1(67/ ?0 ;(0=7 @ 9571.

2.3.2. VENTA!AS Y DESVENTA!AS


21/91

2.3.2.1 VENTAJAS

E/;0 /(/;05 ?0 951:5 (65J81(95 7>1090 5:65/ 06;55/ @ =7/(;(5/* J/ 5J

?0 67 6090/(;51 9580/ 0 (6;0197609;06 7/ ?(/=7/(;(7/* @ =0?06 10/;51 @

(6;010/56;0/ 06 J8(;7/ 977 0 ?0 5 /5?* @5 0 =01(;(1099(6.

E6 0/;0 (/7 976;0;7* ;58(6 =0?0 /010 @ =1J9;(97 =515 =01/765/

?(/95=59(;5?5/ 7 976 =17805/ 7;1(90/. A?0J/* /76 /506;0 5;159;(7/=515 95(01 5=(959(6 ?08(?7 5 / (?5 H;(* @5 0 :159(5/ 5 0 7/

97=7606;0/ 009;16(97/ /0 06906;156 97=0;506;0 /05?7/* 5 97117/(6 7

0?5? 67 =0?06 =17?9(10 ?57/* 07156?7 06 97 / ?158((?5?.

2.3.2.2. DESVENTAJAS

A715* @ 5 =0/51 ?0 0 / ;((?5? =1J9;(95 /0 5 ?07/;15?7 J/ ?0 65 0* 0/

9(01;7 0 65 ?0 5/ =1(69(=50/ ?0/06;55/ ?0 /(/;05 0/ 5 0671 0>(9(069(5 ?0

951:5 0 7>10906 956?7 5/ 97=5157/ 976 6 /(/;05 ?0 951:5 6715 ?0

;156/>715?71 @ 069>0.

O;17 =6;7 J/ 0 (=71;56;0 0/ 0 ?0 7/ 97/;7/* 97 J/ 5;7/ 0 7/

/(/;05/ ?0 951:5 67150/* 0/;7 0/ ?08(?7 =1(69(=506;0 5 0 5 951:5 =71

(6?99(6 10(010 009;16(95 =109(/5* (69@06?7 878(65/ ;56;7 06 0 951:5?71

977 06 0 ?(/=7/(;(7* 7 0 78(506;0 069510901J 0 =17?9;7 >(65.

2.3.3. CARGADOR INAL"MBRICO SAMSUNG


22/91

A/((/7* 0 /(/;05 ?0 951:5 ?0 0601:1090 5:67/ 7;17/

(697606(06;0/ 977 5 (=7/(8((?5? ?0 701 0 ?(/=7/(;(7 956?7 0/;0 0/;J

951:56?7* 7 0 0/ 65 9515 ?0/06;55* @5 0 67 =7?107/ 7=01517 956?7 7

6090/(;07/* 5:7 0 /( =7?07/ 5901 976 7/ ;7?7/ ;15?(9(7650/ ?0 951:5.

E H;(7 5990/71(7 7>(9(5 ?0 S5/6: 0/ 0 951:5?71 (65J81(97 =515 0 G55@

S,* 0 95 0/ @ >J9( ?0 /51. E/;0 951:5?71 00:56;0 ?05 65 =005 05*

7 0 10(010 6 0/=59(7 715 ?0 951:5 =515 0 (6(9(0 5 951:5 ?0 0(=7* 7 95 /0

/580 0?(56;0 6 (6?(95?71 LED (67/7 0 ;0 501;51J /( 0 ?(/=7/(;(7 67 0/;J

5(605?7 971109;506;0 @ 956?7 /0 97795 06 5 =7/(9(6 971109;5 ?0 951:5 0

LED /0 ((65 06 5. S( /0 ;((5 976 0 G55@ S,* ;58(6 0 501;51J 956?7

0 ?(/=7/(;(7 0/; 97=0;506;0 951:5?7 K0 LED /0 ((65 06 01?0. E

951:5?71 ;58(6 (060 976 =17;099(6 ?0 /7810-951:5.


23/91

2.3.4. CARGADOR INALAMBRICO PAD YOOTEC Q:

E/;0 ?(/=7/(;(7 ?0 951:5 (65J81(95 0/ (:017 @ 97=59;7* /(06?7 65 :156

7=9(6 =515 507/ 0 8/956 6 951:5?71 (65J81(97 0 06950 06 6

=10/=0/;7 67 @ 5=(7. S 65;1505 97=59;5 7 590 6 ?(/=7/(;(7 @

=71;580* 906;5 976 6 7?7 /;56?8@ 0 =515 ?0 /(6(/;151 0601:767 /0 0/;J

951:56?7 @ 65 175 (6?(95 956?7 /0 55 06 7?7 /;56?8@. E/;0 951:5?71

=0?0 /01 /5?7 (69/(0 956?7 0 ;0>767 (060 976 >6?5/ >(65/ 560 /0

1097(06?5 67 5901 0/;7 =515 0 67 /0 /7810 95(06;0 ?156;0 0/;0 =1790/7.

E/;0 5990/71(7 /77 /0 55 06 9771 60:17.

2.3.5 CARGADOR INAL"MBRICO P.I. MOBILE STORE Q:


24/91

E/;5 =5;5>715 ?0 951:5 ;15 ?0:5?5 0/ 7;15 /79(6 ?0 951:5 (65J81(95

00:56;0 @ =71;J;(. U6 5/=09;7 0 5:67/ /51(7/ 5=109(51J6 0/ 0 097 ?0

0 0 951:5?71 0/;J 06 /(069(7 @ 67 0(;0 7/ =(;(?7/ 0 7;17/ 951:5?710/ 5906*

5/ 90/ LED /0 ;((56 =515 (6?(951 /( 5 5(6059(6 0/ 971109;5 @ /( 0 ?(/=7/(;(7

/0 0/;J 951:56?7.

AH6 956?7 0 951:5?71 >69(765 /( 0 ?(/=7/(;(7 0/;J =17;0:(?7 =71 65 >6?5* 06

0 95/7 ?0 5/ >6?5/ 976 :17/71 0 090?56 " =0?06 10?9(1 0

106?((06;7.


25/91

2.4. MARCO CONCEPTUAL

CELULAR) L5 =55815 90510/ 7?016506;0 5=(95?5 5 7/ ;0>767/ (0/* 0 /76

?(/=7/(;(7/ 009;16(97/ (65J81(97/* @ 5 5 ;00>7669(765(06;7 ?0 0/7/ 5=515;7/ 7 90510/* =515 =7?01 595651 0 =17=/(;7

976(959(765 =515 0 0 56 /(?7 9105?7/.

CARGADOR: U6 951:5?71 ?0 85;017159(6.

CONECTIVIDAD:C5(?5? ?0 6 0006;7 0 0/;58090 9760(6 976 7;17.

NOIA) N7(5 0/ 65 0=10/5 ;(659(765 >(656?0/5 ?0 976(959(760/ @ ;09677:767/ (0/ @ =71;J;(0/.

SONY ERICSON: S76@ M78(0 C76(95;(76/ 0/ 65 0=10/5 ;(659(765

>581(956;0 ?0 ;00>76


26/91

BLACBERRY) 0/ 65 5195 ?0 ;0>767/ (6;0(:06;0/ ?0/51175?5 =71 5 97=5


27/91

CAPITULO III

3.1. ESTUDIO DE MERCADO

A6;0/ ?0 /5(1 5 0195?7 976 65 ?0;01(65?5 0=10/5 7 =17?9;7 5 5651* 0/

?0 /5 (=71;569(5 ,(*)*, 6- ('76& ( %(,*&* @5 0* 6 97679((06;7

5?095?7 ?0 (/7 =01(;0 0551 5/ =7/(8((?5?0/ ?0 (;7 ?0 =17?9;7

055?7. E/ 6090/51(7 0/;51 501;5 5 5/ 0(:069(5/ @ 0=09;5;(5/ ?0 0195?7*

J/ 5H6 06 65 =795 ?0 :785(59(6 @ ?0 5;5 97=0;(;((?5? ?0 =17?9;7/

977 5 0 /0 (0 7@ 06 ?79J6?767/ 06 5/ =10>01069(5/* 0/ ?09(1* 5

:/;7 ?0 976/(?71* 06 >715 0 :/;51


28/91

E6 >(6* 565(51 0/;5/ 51(580/ 5@?5 5 ?0;01(651 9J 0195?7 95=;5 5 5;069(6

?0 =17?9;7 5 (6:10/51 5 5 06;5 @ =71 06?0 =10=5151 0/;15;0:(5/ ?0 0195?7.

3... OB!ETIVO GENERAL

D0;01(651 0 :15?7 ?0 >59;(8((?5? @ 5 590=;59(6 0 ;06?1J 6 607 =17?9;7

97019(5(5?7 976 951:5?710/ (65J81(97/ 06 5 9(?5? ?0 G5@5(

3..2. OB!ETIVOS ESPECFICOS

. M0?(1 5 ?056?5 =7;069(5 ?0 =17?9;7 976 951:5?710/ (65J81(97/ 06 5

9(?5? ?0 G5@5(2. E/;580901 7/ 95650/ ?0 97019(5(59(6 J/ 5?095?7/ 0 =01(;56

5901 0:51 / =17?9;7 5 9(06;0.3. C767901 @ 565(51 0 6(0 ?0 97=0;069(5 0 59;506;0 0(/;0 06 0

0195?7.4. D0;01(651 0 156:7 ?0 =109(7/ 0 0 976/(?71 0/;J ?(/=0/;7 5 =5:51

=71 0 =17?9;7.

3..3 M#TODO DE ESTUDIO DE MERCADO

P515 (6(9(51 0 0/;?(7 ?0 0195?7 6090/(;57/ ?0>(6(1 977 =1(01 =6;7*

?0;01(651 @ 9767901 0 0195?7 5 95 5 71(06;5?7 60/;17 =17?9;7* 0/;7 0/

(=71;56;0 =515 /5801 71(06;51 0 0/;?(7 ?0 0195?7 @ =0?0 105(51/0

/069(506;0 =06/56?7 06 7/ 780;(7/ 0 ?0/057/ 595651 976 60/;15

(60/;(:59(6.

C77 /0:6?7 =6;7 /0 7=;51J =71 5 8H/0?5 @ 1097=(59(6 ?0 5 (6>7159(6*

?0 5/ =7/(80/ 97=0;069(5/* 9J6 585117;5?7 0/;J 0 0195?7 ?0 0/;0 =17?9;7 @


29/91

/( 0/ 6 =17?9;7 (6675?71 @ 5H6 67 ;(060 97=0;069(5/* /0 109706?51;17/ 97=0;(?710/

N0/;17 ;01901 =6;7 /01(5 5 I60/;(:59(6 ?0 7/ 976/(?710/ 59;50/ @ >;17/.

A< 0/ ?76?0 /0 ;((56 ?(>0106;0/ ;96(95/ @ 0/;15/ 10056;0/ ?0 0195?7

=515 78;0601 ?5;7/ 0/;5?7159(6 /7810 ;06?069(5/ @ :/;7/ ?0 7/

976/(?710/. U65 ?0 5/ ;96(95/ ;((5?5/ =515 0/;0 0/;?(7 ?0 0195?7 0/ 5/

0690/;5/ 5 976/(?710/.

P515 009;51 5 5=(959(6 ?0 5/ 0690/;5/ /0 ?0801J /0:06;51 5 0195?7

=710 67 /0 =0?0 5851951 06 / ;7;5(?5? /(67 0* /0 /0:06;5 ?0 5901?7 5

?(>0106;0/ 91(;01(7/ ;50/ 977) S07* E?5?* 0/;5?7 9((* 6(0 ?0 >7159(6

595?(95* 0;9. C77 60/;17 =17?9;7 /76 5/ J=515/ @ 0/5/ 976 951:5?710/

(65J81(97/ =515 90510/* 0 /0:06;7 ?0 0195?7 5 /0099(7651 0/ 5=(7*

=017 976 7/ 10/;5?7/ ?0 5/ 0690/;5/ /0 78;06?1J (6>7159(6 J/ 0/=09(95

=515 5 =7/;01(71 /0:06;59(6.

L5 0/;15 /0 ;7 0?(56;0 95106;5 0690/;5/ 5 7/ 0/;?(56;0/ 06 5 C(?5?

?0 G5@5(* P17(69(5 ?0 G5@5/* C56;6 G5@5(* P5117(5 T51(* S09;71

N71;0* U6(01/(?5? ?0 G5@5(* F59;5? ?0 C(069(5/ A?(6(/;15;(5/* B70 A*

P51507 3-24.

3..4. TABULACIN* AN%LISIS E INTERPRETACIN DE RESULTADOS.


30/91

A 976;(659(6 /0 =10/06;56 7/ 95?17/ 0/;5?59;(8((?5? 06 5 =17?99(6 ?0 J=515/ @ 0/5/ 976

951:5?710/ (65J81(97/ 058715?7/ 976 5;01(5 =1(5 659(765. L7/ ?5;7/

78;06(?7/ 976/;(;@06 5 85/0 >6?506;5 =515 0 97679((06;7 5 >76?7 ?0 5=17=0/;5 @ =56;051 E/;15;0:(5/ ?0 0195?7 =515 0 =17?9;7 5 =17?9(1.

3..". GUA DE ENCUESTAS.

P,(/6-7* 81

EDAD.

OPCIONESCANTIDAD

PORCENTAJE

,- 22 57/ 4 3"- 23 2 57/ 4"/- 2 32 57/ 3

0- 33 4 57/ 4 1-

MJ/ ?0 4 57/

34

)#2

"#2

&2!(2

)2

EDAD

,- - /- 0- 1-


31/91

A-)'':S0:H6 0 95?17 @ 0 :1J>(97 6H017 67 /0 78/015 0 6 4" ?0 7/

0/;?(56;0/ ?0 P51507 3-24 06 5 U6(01/(?5? ?0 G5@5(* 976/;56 ?06;17 ?0

156:7 ?0 0?5?0/ 06;10 23 5 2 57/* 0 /(:06 6 =71906;50 ?0 3" ?0

0/;?(56;0/ 0 976/;56 ?06;17 ?0 156:7 ?0 0?5?0/ 06;10 5 22 57/ @ 60671 =71906;50 /0 10>05 06 0?5?0/ ?0 J/ ?0 2 57/.

I-7(,9,(7*$-:L7/ 10/;5?7/ (6?(956 0 ;51:0; 5 95 /0 ?(1(:(1J 0 =17?9;7* 5

5@71 =51;0 ?0 7/ 0/;?(56;0/ ;(0606 J/ ?0 23 57/* 65 0?5? 06 ?76?0 0

91(;01(7 >715?7 @ 5 0/;58((?5? 06;5 /0 06 0/;5809(?5/ @ // ?09(/(760/ 7/

8(956 06 6 156:7 5=17=(5?7 977 976/(?710/ =7;069(50/.

P,(/6-7* 82

SEO.

OPCIONESCANTIDAD PORCENTAJE

5

F006(67

)(

%#28

M5/9(67 !(*#2

"( !((2


32/91

%#2

*#2

SEXO

,- -

A-)'':S0:H6 0 95?17 @ 0 :1J>(97 6H017 67 /0 78/015 0 6 " ?0 7/

0/;?(56;0/ ?0 P51507 3-24 06 5 U6(01/(?5? ?0 G5@5(* /76 ?0 /07

>006(67* 0 /(:06 6 =71906;50 ?0 2" ?0 0/;?(56;0/ 0 =01;060906 5

:6017 5/9(67.

I-7(,9,(7*$-:L7/ 10/;5?7/ (6?(956 0 ;51:0; 06 956;7 5 :6017 5 95 /0

?(1(:(1J 0 =17?9;7* 5 5@71 =51;0 ?0 7/ 0/;?(56;0/ /76 010/* =017 977 0

=17?9;7 0/ ?0 /7 6(01/5 67 5@ (=0?(06;7 =515 67 (6:10/51 5 0195?7

>006(67.

P,(/6-7* 83


33/91

ESTADO CIVIL

OPCIONES CANTIDAD PORCENTAJE5 S7;015K7 *# $*2

8 C5/5?5K7 !( *#29 U6(6 L(810 " !(2? D(719(5?5K7 ( (20 V(?5K7 ! )2

"( !((2

$)2*#2

!(2)2

ESTADO CIVIL

,- - /- 0- 1-

A-)'': U6 ,2 ?0 7/ 0/;?(56;0/ /76 ?0 0/;5?7 9(( /7;017/* 7 95 0/

=01(;0 65 /(;59(6 0976(95 95/ 090/ J/ 7:5?5* @ 0 2" ?0 7/

0/;?(56;0/ =01;060906 5 :1=7 ?0 7/ 95/5?7/.


34/91

I-7(,9,(7*$-:M0?(56;0 0 ;51:0; ?0 0/;5?7 9(( /7;017/* /0 8(956 5 7/ 9(06;0/

=7;069(50/ 5/(06?7 65 0/;58((?5? 0976(95 ?08(?7 5 // =795/

10/=76/58((?5?0/* (06;15/ 0 7/ 95/5?7/ /0 ?0;01(65 977 6 0/;5?7 J/

906;15?7 =017 67 ;56 /0:17 977 7/ /7;017/ 7/ 950/ 67 =10/06;56 95/78(:59(760/ 0976(95/ @ =0?06 ;0601 6 6(0 ?0 7:15 910?(;(9(5 5@71 0

0 0/;5?7 95/5?7.

P,(/6-7* 84

NIVEL DE ESTUDIO


5 P1(51(5 ( (28 S096?51(5 ( (29 S=01(71 "( !((2? N(6:65 ( (2

"( !((2

!((2

NIVEL DE ESTUDIOS,- - /- 0-

A-)'':E ?0 7/ 0/;?(56;0/ 5 7/ 950/ >0176 ?(1(:(?5/ 5/ 0690/;5/

=71 /01 105(5?5/ 06 5 U6(01/(?5? ?0 G5@5( /0 06906;156 06 0 156:7 ?0

0/;?(7/ 06 6(0 /=01(71.


35/91

I-7(,9,(7*$-: E/ 0/;5 =10:6;5 /0 8/95 /0:06;51 0 0195?7 =017 67

?0;01(65 60/;17/ 9(06;0/ =7;069(50/* 560 /( ?0;01(65 5 >59((?5? 0

;06?1 A95;0 ! )2: '50( ! )2 S76@ ) &2( O;17/ ( (2

"( !((2

!#2

#(2

&2

!#2

)2

)2&2

QU MARCA DE CELULAR USA?

,- .- /- 0- 1- 3- 4- 5- 6-


36/91

A-)'':E6 0/;5 =10:6;5 /0 ?0;01(65 0 0 5@71 =71906;50* 0/ ?09(1* 0 "

?0 7/ 0690/;5?7/ /56 5 5195 ?0 9051 S5/6:* 0 /(:06 976 0 "

10/=09;(506;0 5/ 5195/ A==0 @ N7(5* 7 8060>(9(7/7 ?0 0/;0 10/;5?7 0/ 0

0 9051 5195 S5/6: ;(060 J/ 5=(959(760/ =515 0 /7 ?0 951:5?710/

(65J81(97/.

I-7(,9,(7*$-: L5 5195 ?0 9051 S5/6: 0/ 5 5@71 =7/(9(765?5 06 0

0195?7 659(765* /(6 0851:7 /0 ?080 976>(:151 0 /7 ?0 ?(/=7/(;(7

(65J81(97 =515 ;7?5/ 5/ 5195/ @5 0 0/7 :060151 E6 5 /55 % !&2: E6 95(01 :51 !% ")2


37/91

O;17/ ( (2

"( !((2

)(2

#2

#2!&2

")2

EN DNDE SUELE DEJAR CARGANDO SU CELULAR?,- .-

/- 0-

1- 3-

4- 5-

A-)'': E 43 ?0 7/ 06;10(/;5?7/ 67/ (6?(956 0 67 ;(0606 6 :51

=10?(09;7 =515 ?051 951:56?7 / 9051* 0 /(:06 06 =71906;50/ 0 3 0 67/

(6?(956 0 / :51 =10?(09;7 0/ 06 0 05?71 5 5?7 ?0 / 955.

I-7(,9,(7*$-:E/;5 (6>7159(6 67/ ?5 5 06;55 ?0 =17?9(1 J=515/ @ 0/5/

0 /0 8(06 06 95(01 J105 06 7/ 7:510/ ?0 60/;17/ =7/(80/

97=15?710/ @ ;58(6 67/ (6?(956 0 6 =71906;50 67 ;56 0671 ;(060 977=10>01069(5 7/ 05?710/* 0/;7 67/ ?0;01(65 0 ?06;17 ?0 5 :55 ?0

=17?99(6 ?0807/ (69(1 05?710/ 976 0 ?(/=7/(;(7 (65J81(97.

P,(/6-7* 8;

$LE GUSTARA NO TENER QUE DEPENDER DE UN CARGADOR CON CABLE

PARA SU CELULAR&


5 S< )* &(28 P17858006;0 /( " !(29 N7 * #2


38/91

? P17858006;0 67 ( (20 N7 976;0/;5 * #2

"( !((2

&(2

!(2

#2#2

LE GUSTARA NO TENER QUE DEPENDER DE UN CARGADOR CON CA!LE PARA SU CELULAR?

,-

.-

/-

0-

1-

A-)'':E ?0 7/ 0690/;5?7/ 0/;J6 /0:17/ ?0 0101 (8151/0 ?0 9580/*

0/ ?09(1 ?0 ?(/=7601 ?0 ?(/=7/(;(7/ (65J81(97/ 0 /76 J/ =1J9;(97/ @ >J9(0/

?0 /51.

I-7(,9,(7*$-:E (6;01/ 06 956;7 5 55651 5 /(:(06;0 6(0 06 ;09677:05?7 0?(56;0 0 =71906;50 ?0 10/=0/;5/ ?0 0/;5 0690/;5* /0 67/ (6?(95

0 5@ 65 590=;59(6 =71 ?051 ?0 /51 7/ 951:5?710/ ?0 9580/ ?0 J/ ?0

"* 7 95 10>05 5 =7/(8((?5? ?0 ;0601 6 806 6(0 ?0 5?(/(9(6 ?0

=17?9;7 /0;7 5 0/;?(7/.

P,(/6-7* 8(010 5 97690=;7 @ 71(06;59(6 ?0 ?(/=7/(;(7 780;7 5 0/;?(7 @ 6 0671

=71906;50 67 7 976790.

I-7(,9,(7*$-:B57 0 10/;5?7 ?0 0/;5 =10:6;5 06 =51;(951 /0 (?( 0 6

:156 =71906;50 ?0 0690/;5?7/ 976790 590195 ?0 7/ ?(/=7/(;(7/ (65J81(97/

=71 7 95 0 =178580 0 0 0195?7 0/; =10=515?7 =515 0 (6:10/7 ?0 0/;5

;09677:


40/91

AD5 S 2.000?00

EQUIPOS DE CMPUTO.


52/91

P515 (6(9(51 0 >69(765(06;7 ?0 5 0=10/5* /0 5=71; 976 7/ 0(=7/ ?0

9=;7 6090/51(7/ =515 5 =0/;5 06 5195 ?0 5 (/5* 7/ 950/ /76)

DETALLE CANTIDADVALORUNIT

VALORTOTAL

COMPUTADORES CON SUS ACCESORIOS 4 Z ,* Z 2.4*IMPRESORAS CON SISTEMA DE TINTACONTINUA 3 Z 2* Z ,*

TOTAL > 3.000?00

MAQUINARIAS Y EQUIPOS

P515 (6(9(51 0 >69(765(06;7 ?0 5 0=10/5* /0 5=71; 976 5 M5(651(5 @E(=7/ 6090/51(7/ =515 5 =17?99(6.


VALORTOTAL

T55?715/ 3 Z 23* Z ,*C55?715/ 2 Z 2"* Z "*C71;5?715 3 Z 3* Z *M0/5 ?0 C71;0 2 Z 4"* Z 2*TOTAL DE MAQUINARIAS Y EQUIPOS PARAPRODUCCIN > 5.000?00C77 10/06 ;06?1


53/91

D06;17 ?0 7/ A9;(7/ D(>01(?7/ :06015?7/ =515 5 91059(6 @ >69(765(06;7 ?0 5

0=10/5* 7/ 950/ /76 571;(580/ /0 10:(/;156 7/ /(:(06;0/)


VALOR TOTAL

CONSTITUCION Z .2* > 1.200?00GASTOS DEINSTALACION

Z .*> 1.;;0?00

TOTAL > 2.=00?00

INVERSION INICIAL @ CAPITAL DE TRABAJO

L7/ S79(7/ 5971?5176 0 /0 ?0809;(7/ @// E(506;0/ 0 571 ?0 Z2.* 977 95=(;5 ?0 ;15857.

BALANCE INICIAL

E't(do )in(n*ie+o Ini*i(,AL ! ENERO *(!#

ACTIVOS -./000%00

ACTIVOS CORRIENTES

Efectivo/Disponible12/100%00

C,7, 8

B,9/: !*.!((;((

Tot(, A*ti3o' Co++iente'12.100,00

ACTIVOS NO CORRIENTES


54/91

Popie!"! Pl"nt" # E$%ipos40/000%00

E: ? M,=,/69 ).(((;((M=11 ? E: 01 :/69, *.(((;((

Activos Difei!os2/500%00

G,: 01 C:96=/69 !.*((;((

G,: 01 I9,,/69 !.%((;((

Tot(, A*ti3o' No Co++iente'42/500%00

PASIVOS 6

PATRI&ONIO-./000%00

Capital"#.(((;((

A//6:96, A300

0

A//6:96, B300

0

A//6:96, C300

0

A//6:96, D300

0

A//6:96, E300

0

A//6:96, F300

0

A//6:96, G300

0

A//6:96, H300

0

A//6:96, I300

0

A//6:96, J300

0

A//6:96, 300

0

A//6:96, L300

0

A//6:96, M300

0

A//6:96, N300

0A//6:96, O 300


55/91

0

TOTAL PASIVO 7 PATRIMONIO -./000%00

3.4. INSTALACIN Y OPERACIN DE PROYECTO

U65 (6/;559(6 09;1(95 ?080 ?0 ?(/;1(8(1 5 0601:(9(06;0. A?0J/ 5:65/ ?0 5/

95159;01(580/* 0/ ?09(1 ?0806 105(51 0 780;(7 =17=0/;7* 06 ;7?7 ;(0=7 @ 06

;7?5 5 0;06/(6 ?0 5 =55815.

8.-E>(9(06;0/* 0/ ?09(1* 0601:(9(069(5 =7/(80.

9.- E976(95/* 7 /05 976 6 97/;7 >(65 5?095?7 5 5/ 6090/(?5?0/ 5

/5;(/>5901.

?.-F0(80/* 10>01(80 5 =7/(80/ 5=(59(760/* ?(/(6(1/0 7 7?(>(951/0 976

>59((?5?* @ /0:H6 =7/(80/ 6090/(?5?0/ >;15/.

0.-S(=0/* 7 /05 976 >59((?5? ?0 7=0159(6 @ 0 56;06((06;7 /(6 6090/(?5? ?0

10911(1 5 ;7?7/ 7 =01/765/ 5;506;0 95(>(95?7/.

>.-A:15?580/ 5 5 (/;5* 65 (6/;559(6 8(06 095 /(=006;0 /0 0 8(06.

:.-S0:15/* 505/ 976 :5156;(959(6 ?0 (6/;559(760/ 09;1(95/

P515 >(60/ ?0 0/;?(7* 67/7;17/ =7?07/ 95/(>(951 5/ (6/;559(760/ 09;1(95/

977 /(:0)

P71 0 6(0 ?0 7;50 =10?7(656;0)

5.-I6/;559(760/ 10/(?069(50/* /76 5/ ?0 95/5 58(;59(6.

8.-I6/;559(760/ (6?/;1(50/* /0 06906;156 06 0 (6;01(71 ?0 5/ >J81(95/*


56/91

:0601506;0 /76 ?0 5@71 =7;069(5 97=515?5/ 976 5 56;01(71.

9.- I6/;559(760/ 97019(50/* 10/=09;7 5 / =7;069(5 /76 ?0 ;557 97=106?(?7

06;10 5/ ?7/ 56;01(710/.

?.-I6/;559(760/ 06 0?(>(9(7/* @5 /05 ?0 7>(9(65/* 10/(?069(5/* ?0=51;506;7/ 7

95(01 7;17 /7* @ =?(0156 ;0601 / 95/(>(959(6 =71 /0=515?7 ?0 5/

56;01(710/.

0.-'7/=(;50/.

>.-I6/;559(760/ 0/=09(50/.

T(-&)&/* -*)%+,*:976;58((?5? @ 7((?5?

L7/ 55690/ ;0967:(97/ 56 1079(765?7 0 6?7 ?0 7/ 60:79(7/. L5

;09677:(9(06;0/ 06 0 ?0/0=07 ?0 // 59;((?5?0/ (691006;56?7 5

=17?9;((?5? ?0 0/;7/. L7/ ?(/=7/(;(7/ (0/ /76 65 0115(06;5 @

=7?017/5 0 =01(;0 5 7/ =17>0/(7650/ 5 (6;01599(6 976 5

71:56(59(6 ?0/?0 =1J9;(9506;0 95(01 :51* 5/< 977 =01(;06 5 5

71:56(59(6 /01 J/ 97=0;(;(5* 0?(56;0 0/;7/ /0 7:15 ?(/=7601 ?0 5

(6>7159(6 976;580 5 95 0/ ?0 /5 100569(5 5 5 715 ?0 ;751 ?09(/(760/.

G159(5/ 5 5 ;09677:0/(765 976 5 71:56(59(6 06 ;7?7 706;7* 976 7 95 /0

5((5 5 0>(9(069(5* 506;5 5 =17?9;((?5? @ /0 9105 571 =515 5 06;(?5?.


57/91

O+(7&' G(-(,*)('

E/=09(>(951 5 (58((?5? ;96(95 =515 5 0587159(6 @ ?(/;1(89(6 ?0 51;


58/91

?080 0/;51 5971?0 5 7;50 =515 0 0/;0 0:0 ?0/?0 / =6;7 ?0 =51;(?5 5/;5

?76?0 /0 06906;15 0 ?(/=7/(;(7.

C76 0/;5/ 85/0/ :060150/ 06976;157/ 0 =515 5?5=;51 6 ?(/=7/(;(7

(65J81(97* 6090/51(506;0 10(010 0 /05 5(06;5?7 ?0 56015 09;1(95 @

0/;0 ?(/;1(8@5 5 0601:(95 0

67 10(010 65 9760(6 ?(109;5 @5 0 5 ;0601 0 ?(/=7/(;(7 90195 ?0 951:5?71

(65J81(97* 0/;0 0?(56;0 (6?99(6 ?(/;1(8@0 5 0601:


59/91

3.5 ELEMENTOS DEL COSTO

!QU SON LOS ELEMENTOS DEL

COSTO#

S76 7/ 97/;7/ 0 /0 :060156 06 0 =1790/7 ?0 ;156/>7151 5/

5;01(5/ =1(5/ 06 =17?9;7/ ;01(65?7/. E6 65 =17?99(6 /0 ;756 06 906;5

7/ 97/;7/ ?(109;7/ @ 7/ 97/;7/ (6?(109;7/* 0/;7/ /76 0006;7/ 0/069(50/ 0

(6;0:156 0 97/;7 ?0 =17?99(6. L7/ =1(69(=50/ 0006;7/ 0 (6;01(0606 06 0

97/;7 ?0 =17?99(6 ?0 6 7;0 /76)

-M5;01(5 P1(5

-M567 ?0 O815.

-C7/;7/ I6?(109;7/ ?0 F581(959(6

V057/ 0 (69@06 95?5 67 ?0 0/;7/ 0006;7/)

MATERIA PRIMA DIRECTA M.P.D.

S76 7/ 5;01(50/ 0 /01J6 /70;(?7/ 5 7=0159(760/ ?0 ;156/>7159(6 7

56>59;15 =515 / 958(7 >


60/91

P51;0 (=71;56;0 06 0 =1790/7 ?0 =17?99(6. E/ 0 97/;7 ?0 1060159(760/ @

976;1(89(760/ /79(50/ ?0 7/ ;15855?710/ 0 105(56 5 =17?99(6. L7/ ;(=7/

?0 1060159(760/ J/ 9760/ 06 5/ 0=10/5/ /76)

] R060159(6 5 ?0/;57) C7=106?0 0 =5:7 5 =01/765 =71 ?0;01(65?5956;(?5? ?0 =17?9;7 7 =51;0 ?0 (/7 K=(05/.

] R060159(6 =71 71650/ 7 /551(7/) C7=106?0 0 =5:7 5 =01/765 =71 ?581(. S76 507/ 0 67 0/;J6 1059(765?7/

0/;1(9;506;0 976 0 =17?9;7 ;01(65?7* =017 0 /76 (6?(/=06/580/ =515 0 5

=17?99(6 /0 ?0/51170 671506;0. S0 976/(?015 5 ;7?7/ 7/ =5:7/ @

976/7/ =515 5 =17?99(6 0 67 0/;J6 976/(?015?7/ 06 5 5;01(5 =1(5 0

(6/7/* 5;01(50/ @ 567 ?0 7815. L7/ :5/;7/ :060150/ J/ 9760/ 06 5

=17?99(6 ?0 080/ 7 951=(6;01


61/91

E0=7 0 5>(5?7 ?0 99(5/ @ ?(/97/.

] S01(9(7/ 8J/(97/ =515 5 =17?99(6* 977 /76) 5 9711(06;0 09;1(95* 5:5*

/01(9(7 ;00>6(97 5/79(5?7 ?(109;506;0 5 5 =17?99(6* 06;10 7;17/.

] A(01 ?0 795 ?0 J105 ?0 =17?99(6.

] R060159(760/ @ 976;1(89(760/ /79(50/ KP10/;59(6 ?0 S5?* AFP*

C7=06/59(6 =71 T(0=7 ?0 S01(9(7/ - CTS ?0 =01/765 ?0 =17?99(6 @

5?(6(/;159(6 0 67 105(5 ?(109;506;0 5 =17?99(6.

E0=7) R060159(760/ ?0 0>0 ?0 =17?99(6* 976;175?71 ?0 95(?5?* (=(05*

0;9.

] ^;(0/ ?0 7>(9(65* ;50/ 977) P5=0* 5=(9017/ @ 7;17/ H;(0/ 0 0=057/ =515

=56(>(951 7 10:(/;151 06 5/ 59;((?5?0/ ?0 =17?99(6.

] I6;010/0/ >(6569(017/* :06015?7/ =71 =1/;57/ =515 5 97=15 ?0 J(65/*

0(=7/ 0115(06;5/* 5;01(5 =1(5* (6/7/ 7 5;01(50/ 7;71:5?7/ =71 65

06;(?5? >(6569(015 7;15 >06;0 ?0 >(6569(5(06;7 K=51(06;0/* =10/;5(/;5/

=1(5?7/* 0;9..

] A71;(59(760/. S76 7/ 97/;7/ (6911(?7/ =71 =5:7/ 7 :5/;7/ =71 0006;7/ 0

/0 10(0106 =515 5 =17?99(6 @ ;(0606 65 (?5 H;( 0 ;156/9(06?0 6 7;0 ?0

=17?99(6. E0=7) L(9069(5 ?0 >69(765(06;7 ?0 ;501* 0559(760/ ?0

?0>06/5 9((* 0;9.


62/91

!CU"LES SON LOS ELEMENTOS DEL COSTO PARA NOVAHOOD

S.A.#

MESA

ELEMENTOS DEL COSTO

MESA

TIPO ELEMENTO

UNIDAD DE

MEDIDA

CANTDE

PRODUCTO

COSTOUNIT

COSTOTOTAL

MATERIA

PRIMADIRECTA MADERA LAUREL CM !)(

(;!!

!";'*

MANO DEOBRADIRECTA EBANISTAS

";%!

CIF

#';*'

MOIJEFE DE PLANTA

*;)#

MPI );"#

TORNILLOS GLOBAL (;"#

PEGAMENTO GLOBAL !;((FORMICA DEENCHAPADO

GLOBAL *;((

MATERIALES Y SUM

";*(

DILUYENTE GLOBAL (;#(

LIJA GLOBAL (;"#

GUAYPE GLOBAL (;)(

LACA O BARNIZ GLOBAL (;&(

PINTURA GLOBAL !;#(PLASTICO DEEMBALAJE GLOBAL (;$#

OTROS CIFLUZ; AGUA; TELEF;

DEP;AMORT ";&"

CARGADOR INALAMBRICO "";"#

COSTO DE PRODUCCION DE UNA MESA8

9%52


63/91

LAMPARA

ELEMENTOS DEL COSTO

LAMPARAS

TIPO ELEMENTO

UNIDAD DE

MEDIDA

CANTDE

PRODUCTO

COSTOUNIT

COSTOTOTAL

MATERIAPRIMADIRECTA MADERA LAUREL

CM )(

(;!!

);""

MANO DEOBRADIRECTA EBANISTA

";%!

CIF

$*;)%MOI *;)#

MPI !!;*# LAMPARA UNID. ! !(;((

TORNILLOS GLOBAL (;!#PEGAMENTO GLOBAL (;*#

FORMICA DEENCHAPADO GLOBAL (;

MATERIALES Y SUM

!;'(

DILUYENTE GLOBAL (;)(

LIJA GLOBAL (;*#GUAYPE GLOBAL (;!(

LACA O BARNIZ GLOBAL (;"#PINTURA GLOBAL (;"#PLASTICO DEEMBALAJE

GLOBAL (;)#


DEP;AMORT *;"*

CARGADOR INALAMBRICO "";"#

COSTO DE PRODUCCION DE UNA LAMPARA8

90%.2


64/91

CARGADOR INALAMBRICO

ELEMENTOS DEL COSTO

CARGADOR INALAM!RICO

TIPO ELEMENTO

UNIDAD DE

MEDID

A

CANTDE

PRODUC

TO

COSTOUNIT

COSTOTOTAL

MANO DEOBRADIRECTA

TECNICOENSAMBLADOR

!;#%

CIF

"#;*)

MOI

!;#%

MPI )#;%#

RELE UNID. ! (;#( (;#(

DIODO UNID. $ (;*# !;#(

RESISTENCIAS UNID. ) (;(# (;!# TRANSITORES UNID. ) (;%# *;*#

BARISTORES UNID. ) !;*( );$(

MICROPROCESADOR

UNID. ! #;(( #;((

INTEGRADO DELMICROPROCESADOR

UNID. ! !;#( !;#(

ENTRADA USB UNID. ! !;#( !;#(

ENTRADA DEALIMENTACION

USB

UNID. ! !;#( !;#(

BOBINA DECOBRE

UNID. ! *;(( *;((

PLACA DE COBRE UNID. ! !#;(( !#;((

BORNERAS UNID. ! (;)( (;)(

TORNILLOS UNID. " (;(# (;*(

FUSIBLE UNID. ! (;%# (;%#


65/91

MATERIALES YSUM

$;)(

ENVASE PLASTICO GLOBAL *;#(

PINTURA GLOBAL !;#(

PLASTICO DEEMBALAJE GLOBAL (;)(

CABLECARGADOR

*;((


DEP;AMORT !;$!

COSTO DE PRODUCCION DE UN CARGADORINALAM!RICO

8-;%0

PEDIDOS @ ORDEN DE PRODUCCIN.

S0 78;(060 2 =0?(?7/ =515 =17?9(1 2 M0/5/ 976 951:5?710/ (65J81(97/ @ 2

LJ=515/ 976 951:5?710/ (65J81(97/* /0 ?0;556 5/ 1?060/ ?0 =17?99(6

=71 95?5 51;


66/91

NOVAOOD S.A

ORDEN DE PRODUCCION *

CLIENTE HOTEL HILTON COLON

FECHA DE

PEDIDO (!('*(!#

ARTICULO

LAMPARAS CONCARGADORESINALAMBRICOS

FECHA DEENTREGA )(('*(!#

CANTIDAD *((

ESPECIFICACIONES DEL ARTICULOLAMPARAS BLANCAS CONCARGADORES INALAMBRICOS

JEFE DE PRODUCCION

COMPRAS @ INVENTARIO

SE ADQUIERE LAS SIGUIENTES COMPRASK

SE ADQUIERE MATERIA PRIMA COMO PARA PRODUCIR #(( MESAS Y #((LAMPARAS CON CARGADORES INALAMBRICOS Y ASI TENER MATERIA PRIMAEN NUESTRO INVENTARIO

TIPO ELEMENTO COSTOTOTAL

MATERIAPRIMADIRECTA

MADERALAUREL

'.!&(;((

SE ADQUIERE LOS SIGUIENTES MATERIALES Y SUMINISTROS COMO PARAELABORAR #(( MESAS Y #(( LAMPARAS CON CARGADORES INALAMBRICOS ASI

TENER MATERIA PRIMA EN NUESTRO INVENTARIO

TIPO ELEMENTO COSTO TOTAL

MATERIALESY SUM

'.)#(


67/91

OJA DE COSTOS.

NOVAWOOD S.A.* 0=10/5 (6?/;1(5 0 =17?90 0/5/ @ J=515/ 976

951:5?710/ (65J81(97/* 10(010 5 0587159(6 ?0 5/ '75/ ?0 C7/;7/ =515

95?5 O1?06 ?0 P17?99(6.

A&-*) '( -* 6( '&)& '( 7(,%-*,*- 100 %('*' 200 )%9*,*' &-

'6' ,('9(7&' *,/*&,(' -*)%+,&' )&' &'7&' 9*,* ** 9,&6$-

'(,-:

CIF 9*,* %('*' &- *,/*&,(' -*)%+,&' >20.5=2?0=

M*7(,*)(' S6%-'7,&' 9*,* %('*' &- *,/*&,(' -*)%+,&' >3.;40

NOVAOOD S.A.HOJA DE COSTOS

CLIENTE HOTEL HILTON COLONORDEN DEPRODUCCION

!

ARTICULO MESAS FECHA DE INICIO (!('*(!#CANTIDAD *(( FECHA DE TERMINO )(('*(!#COSTO

TOTAL !#.%&);!( FECHA DE ENTREGA (!!(*(!#COSTO UNITARIO %&;'*

)EC$A

MATERIA PRIMADIRECTA

MANO DE O!RADIRECTA

COSTOSINDIRECTOSDE

)A!RICACION

REQUISICION 59;(80 97019(5(51

J=515/ @ 0/5/ 976 951:5?710/ (65J81(97/. S0 78/01 0 06 7/ H;(7/

;(0=7/ /1:(0176 51(5/ 5;0165;(5/ ;0967:(95/ 0 56 1079(765?7 5 >715

?0 ((1 0 56 097 0 5/ =01/765/ ?0=06?56 ;7;506;0 ?0 5 ;09677:0 0 /1:((06;7 ?0 951:5?710/ (65J81(97/ 0 67

6090/(;56 9580/ 0 ;15/=5/06 0601:767 (.

P71 7;17 5?7* 0/ 58(;5 0 5/ =01/765/ /0 10H656 =515 5851 ?0 60:79(7/ 7

=5/51 6 706;7 5:15?580 06 7950/ 977 95>0;01


76/91

A?0J/* 0/ 95?5 0 5@71 0 6H017 ?0 /51(7/ 976 ;0>767/ (6;0(:06;0/ 0

10(0106 0/;51 951:5?7/ 976/;56;006;0. E/;5/ ;10/ 15760/ >0176 06;7690/ 5/

0 >706;5176 5 (58((?5? @ >59;(8((?5? ?0 =17?9;7.

!I!LIOGRA)A

N,@,1; V. P. *(('-. Metodologia de la investigacion cientifca y bioestadistica.S,96,4: 01 C561 K RIL E06:@1 .

O,=19,4,; J. I. *(!*-. Metodologia de la investigacion cualitativa.B6,:KU961@60,0 01 D1=:.

O61@; S. P. *(!!-. Metodologia de la investigacion social.M,0@60K L6@1@6,8

E06:@6, D?69:9.S,9/51; J. C. *(!!-. Metodologia de la investigacion cientifca y tecnologica .M,0@60K E06/6:91 D6, 01 S,9:.

T:@@1; C. A. *(('-. Metodologa de la Investigacin: Para Administracin!conoma "umanidades y Ciencias #ociales.M16/:K P1,@:9 E0=/,/69.


77/91


78/91

ANEKOS

UNIVERSIDAD ESTATAL DE GUAYAQUILFACULTAD DE CIENCIAS ADMINISTRATIVASPROYECTO DE CONTABILIDAD DE COSTOS

E690/;5 ?0 (60/;(:59(6 5 5 976(?5? /7810 E E/;?(7 ?0 >59;(8((?5? 06 5=17?99(6 ?0 J=515/ @ 0/5/ 976 951:5?710/ (65J81(97/ 058715?7/ 976

5;01(5 =1(5 659(765.F095) ?0 A:7/;7 ?0 2"

_M510 976 65 K 5 10/=0/;5 0/97:(?5`

E?5?.

5 22 57/8 23 2 57/9 2 32 57/


79/91

? 33 4 57/0 MJ/ ?0 4 57/

2 S07.

5 F006(678 M5/9(67

3 E/;5?7 C((.

5 S7;015K78 C5/5?5K7

9 U6(6 L(810? D(719(5?5K70 V(?5K7

4 N(0 ?0 E/;?(7.

5 P1(51(58 S096?51(5

9 S=01(71? N(6:65

" $Q 5195 ?0 9051 /5&

5 N7(5

8 S5/6:

9 LG

? B59B011@0 A==0

> A95;0

: '50(

S76@


80/91


81/91

N7 C76;0/;5

$L0 :/;51


82/91

3 $C76 5;01(5 0 :/;51


83/91


84/91


85/91

Cuadro demostrativo de Inversiones.

INVERSIONES DEPRECIABLES AD!INISTRATIVO

A"tivos # Bien "om$artido Cantidad C. Unit.Valor en

li%rosVida Util

&a'os( De$. Anual De$. !ensua

DEPRECIACIN

!ue%les ) Ensere

Escritorios 3 $ 100,00 $ 300,00 10 $ 30,00 $ 2,5

Muebles 2 $ 120,00 $ 240,00 10 $ 24,00 $ 2,0

Sillas Sillo!es 4 $ 50,00 $ 200,00 10 $ 20,00 $ 1,"

Arci%a&or Aereo 1 $ 130,00 $ 130,00 10 $ 13,00 $ 1,0

Total !ue%les ) Enseres * +,,-,, * /,-,, * /-,, * /-0

E2ui$os de O3i"ina

(el)*o!o 1 $ 10,00 $ 10,00 10 $ 1,00 $ 0,0

Total E2. De O3i"ina * 14,-,, * 5.05,-,, * 505-,, * 5,-,

E2ui$os de Com$uta"i6n

E+uios &e Co-uto . accesorios 2 $ "00,00 $ 1/200,00 33,33 $ 3," $ 33,3

I-resora 1 $ 200,00 $ 200,00 33,33 $ "","" $ 5,5

Total E2. Com$uta"i6n * 0,,-,, * 0,,-,, * 77-77 * 1-1

Pro$iedad Planta )e2ui$os

E&i*icio 10 1 $ 20/000,00 $ 2/000,00 20 $ 400,00 $ 33,3

Total Planta ) e2ui$os * 0,.,,,-,, * 0.,,,-,, * +,,-,, * 88-8

TOTAL DEPRECIACI9N * +.0,-,, * 7/+-77 * 17-0


li%rosVida Util

&a'os(Amorti:a"i6n

anualAmorti:a"i6

!ensual

AMR(IACIN

astos &e Co!stituci! #0 1 $ 1/200,00 $ '40,00 5 $ 42,00 $ 3,5

astos &e I!stalaci! #0 1 $ 1/##0,00 $ 1/23,00 5 $ "1,5 $ 5,1

* 0.,/4-,, * 5,8-41 * -7


86/91

INVERSIONES DEPRECIABLES VENTAS


li%rosVida Util

&a'os( De$. Anual De$. !ensual

DEPRECIACIN

!ue%les ) Ensere

Escritorios 2 $ 100,00 $ 200,00 10 $ 20,00 $ 1,"#

Sillas Sillo!es 2 $ 50,00 $ 100,00 10 $ 10,00 $ 0,'3

Arci%a&or Aereo 1 $ 130,00 $ 130,00 10 $ 13,00 $ 1,0'

Total !ue%les ) Enseres * 0,-,, * +8,-,, * +8-,, * 8-1

E2ui$os de O3i"ina

(el)*o!o 1 $ 10,00 $ 10,00 10 $ 1,00 $ 0,0'

Total E2. De O3i"ina * +/,-,, * 7/,-,, * 7/-,, * 1-1

E2ui$os de Com$uta"i6n E+uios &e C-uto . accesorios 1 $ "00,00 $ "00,00 33,33 $ 1,' $ 1","#

I-resora 1 $ 200,00 $ 200,00 33,33 $ "","" $ 5,5"

Total E2. Com$uta"i6n * 0,,-,, * 0,,-,, * 77-77 * 1-17


E&i*icio 10 1 $ 20/000,00 $ 2/000,00 20 $ 400,00 $ 33,33

Total Planta ) e2ui$os * 0,.,,,-,, * 0.,,,-,, * +,,-,, * 88-88

TOTAL DEPRECIACI9N * 8.8,,-,, * 1/7-77 * +-,7


li%rosVida Util

&a'os(Amorti:a"i6n

anualAmorti:a"i6n

!ensual

AMR(IACIN

astos &e Co!stituci! 20 1 $ 1/200,00 $ 240,00 5 $ 12,00 $ 1,00

astos &e I!stalaci! 20 1 $ 1/##0,00 $ 354,00 5 $ 1#,#0 $ 1,4'

* 14+-,, * 04-/, * 0-+

INVERSIONES DEPRECIABLES PRODUCCI9N


87/91


li%rosVida Util

&a'os( De$. Anual De$. !ensua

DEPRECIACIN

!ue%les ) Ensere

Escritorios 1 $ 100,00 $ 100,00 10 $ 10,00 $ 0,'

Esta!teria 4 $ 110,00 $ 440,00 10 $ 44,00 $ 3,"

Sillas Sillo!es 2 $ 50,00 $ 100,00 10 $ 10,00 $ 0,'

Total !ue%les ) Enseres * 07,-,, * 7+,-,, * 7+-,, * 1-8

E2ui$os de O3i"ina

(el)*o!o 1 $ 10,00 $ 10,00 10 $ 1,00 $ 0,0

Total E2. Com$uta"i6n * 80,-,, * /1,-,, * /1-,, * 7-0

E2ui$os de Com$uta"i6n

E+uios &e Co-uto . accesorios 1 $ "00,00 $ "00,00 33,33 $ 1,' $ 1","

I-resora 1 $ 200,00 $ 200,00 33,33 $ "","" $ 5,5

Total O$erativo * 0,,-,, * 0,,-,, * 77-77 * 1-1


E&i*icio '0 1 $ 20/000,00 $ 1"/000,00 20 $ 3/200,00 $ 2"","

Total Planta ) e2ui$os * 0,.,,,-,, * 57.,,,-,, * 8.0,,-,, * 077-7

!a2uinaria

(ala&ora 3 $ 230,00 $ "0,00 10 $ ",00 $ 5,#

Cala&ora 2 $ 250,00 $ 500,00 10 $ 50,00 $ 4,1

Corta&ora 3 $ 300,00 $ 00,00 10 $ 0,00 $ #,5

Mesa &e Corte 2 $ 1/405,00 $ 2/'10,00 10 $ 2'1,00 $ 23,4

Total !a2uinaria * 5.+,1-,, * 0.5,-,, * 05-,, * 08-+

TOTAL DEPRECIACI9N * 0,.+,,-,, * 8.77-77 * 8,/-0


li%rosVida Util

&a'os(Amorti:a"i6n

anualAmorti:a"i6n

!ensual

AMR(IACIN

astos &e Co!stituci! 10 1 $ 1/200,00 $ 120,00 5 $ ",00 $ 0,5

astos &e I!stalaci! 10 1 $ 1/##0,00 $ 1##,00 5 $ ','5 $ 0,#

* 04/-,, * 5+-1 * 5-0

IM"GENES DEL PROCESO DE ELA!ORACION DEL PRO&ECTO


88/91


89/91


90/91

ALUMNOS PARTICIPANTES EN LA ELA!ORACION DEL PRO&ECTO


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Proyecto de Costos - Casa Abierta 2015

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