Académique Documents
Professionnel Documents
Culture Documents
60,000.0
Materiales
22,500
Mano de obra
9,000
11,000
Gastos de venta
4,000
investigacion y desarrollo
1,875
Gastos administrativos
3,125
Se pide:
Determine los costos fijos y la tasa de variable de cada costo, aplicando pu
Materiales
b=
31 500 - 22 500
80 000 - 60 000
b=
0.45
CF - Negativo
-4,500
CF - Positivo
12 600 - 9 000
80 000 - 60 000
b=
0.18
CF - Negativo
-1,800
CF - Positivo
15 400 - 11 000
80 000 - 60 000
b=
0.22
CF - Negativo
-2,200
CF - Positivo
MATERIALES
Y
costo total de
materiales
X
Horas
MOD
22,500
60,000
24,750
65,000
27,000
70,000
29,250
75,000
31,500
80,000
135,000
350,000
TOTAL
$
MANO DE OBRA
Y
costo total de
mano de obra
X
Horas
MOD
9,000
60,000
9,900
65,000
10,800
70,000
11,700
75,000
12,600
80,000
54,000
350,000
TOTAL
X
Horas
MOD
11,000
60,000
12,100
65,000
13,200
70,000
14,300
75,000
15,400
80,000
66,000
350,000
TOTAL
GASTOS DE VENTA
Y
costo total de
gasto de venta
X
Horas
MOD
4,000
60,000
4,400
65,000
4,800
70,000
5,200
75,000
5,600
80,000
TOTAL
24,000
350,000
INVESTIGACIN Y DESARROLLO
Y
costo total de
investigacion y desarrollo
X
Horas
MOD
1,875
60,000
2,063
65,000
2,250
70,000
2,438
75,000
2,625
80,000
11,250
350,000
TOTAL
GASTOS ADMINISTRATIVOS
Y
costo total de
gastos administrativos
TOTAL
X
Horas
MOD
3,125
60,000
3,438
65,000
3,750
70,000
4,063
75,000
4,375
80,000
18,750
350,000
o los siguientes costos totales de sus partidas globales operando a distintos niveles con base en horas de mano de obra d
70,000.0
75,000.0
24,750 $
27,000 $
29,250
9,900 $
10,800 $
11,700
12,100 $
13,200
14,300
4,400 $
4,800 $
5,200
2,063 $
2,250 $
2,438
3,438 $
3,750 $
4,063
cada costo, aplicando punto alto - punto bajo. Compruebe la veracidad de sus datos con los niveles intermedios
Gasto de venta
b=
b=
5 (80 000)
a=
a=
Comprobacin
45(70 000)
CF - Negativo
5(70 000)
CF - Positivo
Investigacion y desarrollo
b=
b=
a=
a=
Comprobacin
45(70 000)
CF - Negativo
5(70 000)
CF - Positivo
Gasto administrativo
b=
b=
a=
a=
Comprobacin
22(70 000)
CF - Negativo
2(70 000)
CF - Positivo
^2
XY
3,600,000,000
1,350,000,000
4,225,000,000
1,608,750,000
4,900,000,000
1,890,000,000
b=
5,625,000,000
2,193,750,000
6,400,000,000
2,520,000,000
24,750,000,000
9,562,500,000
^2
a=
XY
3,600,000,000
540,000,000
4,225,000,000
643,500,000
4,900,000,000
756,000,000
5,625,000,000
877,500,000
6,400,000,000
1,008,000,000
24,750,000,000
3,825,000,000
^2
b=
a=
XY
3,600,000,000
660,000,000
4,225,000,000
786,500,000
4,900,000,000
924,000,000
5,625,000,000
1,072,500,000
6,400,000,000
1,232,000,000
24,750,000,000
4,675,000,000
^2
b=
a=
XY
3,600,000,000
240,000,000
4,225,000,000
286,000,000
4,900,000,000
336,000,000
5,625,000,000
390,000,000
6,400,000,000
448,000,000
b=
a=
24,750,000,000
^2
1,700,000,000
XY
3,600,000,000
112,500,000
4,225,000,000
134,062,500
4,900,000,000
157,500,000
5,625,000,000
182,812,500
6,400,000,000
210,000,000
24,750,000,000
796,875,000
^2
b=
a=
XY
3,600,000,000
187,500,000
4,225,000,000
223,437,500
4,900,000,000
262,500,000
5,625,000,000
304,687,500
6,400,000,000
350,000,000
24,750,000,000
1,328,125,000
b=
a=
80,000.0
$
31,500
12,600
15,400
5,600
2,625
4,375
ntermedios
5 600 - 4 000
80 000 - 60 000
0.08
5 600 - 0,08 (80 000)
-800
2 625 - 1 875
80 000 - 60 000
0.0375
2 625 - 0.0375 (80 000)
-375
4 375 - 3 125
80 000 - 60 000
0.0625
4 375 - 0.0625 (80 000)
-625
(5)(9,562,500,000) - (350,000)(135,000)
(5)(24,750,000,000) - (350,000)^2
(135,000)(24,750,000,000) - (350,000)(9,562,500,000)
(5)(24,750,000,000) - (350,000)^2
(5)(3,825,000,000) - (350,000)(54,000)
(5)(24,750,000,000) - (350,000)^2
(54,000)(24,750,000,000) - (350,000)(3,825,000,000)
(5)(24,750,000,000) - (350,000)^2
(5)(4,675,000,000) - (350,000)(66,000)
(5)(24,750,000,000) - (350,000)^2
(66,000)(24,750,000,000) - (350,000)(4,675,000,000)
(5)(24,750,000,000) - (350,000)^2
(5)(1,700,000,000) - (350,000)(24,000)
(5)(24,750,000,000) - (350,000)^2
(24,000)(24,750,000,000) - (350,000)(1,700,000,000)
(5)(24,750,000,000) - (350,000)^2
(5)(796,875,000) - (350,000)(11,250)
(5)(24,750,000,000) - (350,000)^2
(11,250)(24,750,000,000) - (350,000)(796,875,000)
(5)(24,750,000,000) - (350,000)^2
(5)(1,328,125,000) - (350,000)(18,750)
(5)(24,750,000,000) - (350,000)^2
(18,750)(24,750,000,000) - (350,000)(1,328,125)
(5)(24,750,000,000) - (350,000)^2
0.45
-4500
0.18
-1800
0.22
-2,200
0.08
-800
0.0375
-375
0.0625
-625
FAMECA, S.A., es una empresa que se dedica a la fabricacin de diferentes productos metlic
600 a 7 200 horas mensuales de trabajo. Su capacidad estndar es de 6 200 horas. Sus gas
siguientes:
Horas
Se pide:
a) Obtenga la estructura de costos fijos y variables de cada partida. Aplique el mtodo d
Mano de obra directa
3,957,577 - 3,699,535
7,200 - 4,600
157,907 - 157,907
7,200 - 4,600
b=
242,301 - 180,465
7,200 - 4,600
b=
484,601 - 360,930
7,200 - 4,600
b=
315,814 - 315,815
7,200 - 4,600
b=
Depreciacion de maquinaria
b=
Reparaciones y mantenimiento
Accesorios
Luz
b=
149,996 - 135,349
7,200 - 4,600
5,308,196 - 4,850,000
7,200 - 4,600
A 7,200 horas
a= 5,308,196 - 176.23 (7,200)
A 4,600 horas
a= 4,850,000 - 176.23 (4,600)
Nivel mnino
3,699,535
157,907
180,465
360,930
315,814
135,349
4,850,000
4,600
Nivel mximo
3,957,577
###
242,301
484,601
###
149,996
5,308,196
7,200
99.25
23.78
47.57
a= 3,957,557 - 99.25(7,200)
a= 157,907 - 0(7,200)
a= 242,301 - 23.78(7,200)
a= 484,601 - 47.57(7,200)
a= 315,814 - 0(7,200)
a= 149,996 - 5.63(7,200)
5.63
176.23
176.23
4,039,345.54
4,039,345.54
3,242,999
157,907
71,063
142,127
315,814
109,435
4,039,345.54