Beruflich Dokumente
Kultur Dokumente
Zapato
5.00
5.00
10.00
Bota
20.00
15.00
35.00
Sandalia
50.00
10.00
60.00
20
50
10
100.00
100.00
200.00
10.00
1,000.00
750.00
1,750.00
15.00
500.00
100.00
600.00
10.00
1,600.00
950.00
2,550.00
35.00
125.00
210.53
156.86
1,250.00
1,578.95
1,372.55
625.00
210.53
470.59
2,000.00
2,000.00
2,000.00
6.25
10.53
7.84
25.00
31.58
27.45
62.50
21.05
47.06
16.25
20.53
17.84
60.00
66.58
62.45
122.50
81.05
107.06
unidades producidas
importe
150.00
900.00
400.00
300.00
250.00
2,000.00
Preparacin
Mquina
Recibo
Ingeniera
Embarque
1.- Recepcin
corrida
producto
1.00 Zapato
2.00 Bota
3.00 Sandalia
nmero de
recepciones
5.00
10.00
5.00
20.00
gasto
asignado
100.00
200.00
100.00
pares
por corrida
20.00
50.00
10.00
gif
por par
5.00
4.00
10.00
nmero de
diseos
gasto
asignado
pares
por corrida
gif
por par
1.00 Zapato
2.00 Bota
3.00 Sandalia
2.00
3.00
1.00
6.00
100.00
150.00
50.00
20.00
50.00
10.00
5.00
3.00
5.00
horas de
preparacin
5.00
5.00
5.00
15.00
gasto
asignado
50.00
50.00
50.00
pares
por corrida
20.00
50.00
10.00
gif
por par
2.50
1.00
5.00
horas de uso
de mquina
20.00
30.00
10.00
60.00
gasto
asignado
300.00
450.00
150.00
pares
por corrida
20.00
50.00
10.00
gif
por par
15.00
9.00
15.00
nmero de
envos
5.00
15.00
5.00
25.00
gasto
asignado
50.00
150.00
50.00
pares
por corrida
20.00
50.00
10.00
gif
por par
2.50
3.00
5.00
Zapato
5.00
5.00
2.50
15.00
2.50
30.00
5.00
5.00
40.00
Bota
4.00
3.00
1.00
9.00
3.00
20.00
20.00
15.00
55.00
Sandalia
10.00
5.00
5.00
15.00
5.00
40.00
50.00
10.00
100.00
16.25
20.53
17.84
60.00
66.58
62.45
122.50
81.05
107.06
lmparas
clsica
moderna
unidades
costos totales
costo unitario
unidades
400,000
100,000
costos
primos
$800,000
$150,000
$950,000
horas
movimientos
maquina
de materiales
100,000
200,000
25,000
100,000
125,000
300,000
$500,000
$850,000
$4.00
$2.83
arranques
100
50
150
$650,000
$4,333.33
gif
totales
$2,000,000
costeo tradicional
lmparas
clsica
moderna
total
unidades
400,000
100,000
costos
primos
$800,000
$150,000
costo primo
unitario
$2.00
$1.50
$3.50
%
57.1%
42.9%
100.0%
gif
totales
$1,142,857
$857,143
$2,000,000
gif
unitario
$2.86
$8.57
costos abc
lmparas
clsica
moderna
total
costo de arranques
total
unitario
$433,333
$1.08
$216,667
$2.17
$650,000
costo
total
$4.86
$10.07
costo
primo
$2.00
$1.50
costo
total
$5.50
$7.50
lmparas
clsica
moderna
unidades
costos totales
costo unitario
unidades
400,000
100,000
costos
primos
$800,000
$150,000
$950,000
horas
movimientos
maquina
de materiales
80,000
200,000
45,000
100,000
125,000
300,000
$500,000
$850,000
$4.00
$2.83
arranques
100
50
150
$650,000
$4,333.33
gif
totales
$2,000,000
costeo tradicional
lmparas
clsica
moderna
total
unidades
400,000
100,000
costos
primos
$800,000
$150,000
costo primo
unitario
$2.00
$1.50
$3.50
%
57.1%
42.9%
100.0%
gif
totales
$1,142,857
$857,143
$2,000,000
gif
unitario
$2.86
$8.57
costos abc
lmparas
clsica
moderna
total
costo de arranques
total
unitario
$433,333
$1.08
$216,667
$2.17
$650,000
costo
total
$4.86
$10.07
costo
primo
$2.00
$1.50
costo
total
$5.30
$8.30
Plumas
Cantidad
Juvenil
Clsica
unidades
costos totales
costo unitario
400,000
100,000
500,000
$800,000
$150,000
$950,000
$950,000
81,250
43,750
125,000
$500,000
$4.00
300,000
100,000
400,000
$1,075,000
$2.69
Preparacin
de
maquinaria
100
50
150
$650,000
$4,333.33
costos
primos
$800,000
$150,000
950,000
costo primo
unitario
$2.00
$1.50
$3.50
%
57.1%
42.9%
100.0%
gif
totales
$1,271,429
$953,571
$2,225,000
Costos
Primos
Horas
maquina
Movimientos
de materiales
gif
$2,225,000
Costeo tradicional
Plumas
Juvenil
Clsica
total
unidades
400,000
100,000
500,000
gif
unitario
$3.18
$9.54
Costos ABC
Plumas
Juvenil
Clsica
total
unitario
$0.81
$1.75
Costo de movimiento de
materiales
total
unitario
$806,250
$2.02
$268,750
$2.69
$1,075,000
costo de arranques
total
$433,333
$216,667
$650,000
unitario
$1.08
$2.17
costo
total
$5.18
$11.04
costo primo
$3.91
$6.60
$2.00
$1.50
costo total
$5.91
$8.10