Académique Documents
Professionnel Documents
Culture Documents
Alumnos:
1
GARAY HERNANDEZ ERICK RAFAEL
2
HERNANDEZ CORTES CARMEN VANESSA
3
NAVARRETE CIMA DANIELA
4
ROMERO LORENZO WILIBALDO
5
TOLEDO SEGURA LUCERO
En la Panadera, S.A. se fabrican 4 tipos de productos, (Bolillo, Ba
y Elaboracin- Horneado-Acabado. El amasado de sal es para boli
Insumo
Harina
Horas hombre
Energa elctrica
Levadura
Harina
Kgs.
Horas
KW
Kgs.
Ene
3,600
3,500
3,400
3,720
3,800
3,530
2,800
1,080
960
972
832
972
1,040
1,080
2,288
2,096
2,288
2,224
2,288
2,224
2,288
144
140
128
148
152
141
112
Feb
Mar
Abr
May
Jun
Jul
Horas Hombre
Energa
Levadura
Ago
Sep
Oct
Nov
Dic
3,520
3,620
3,800
4,000
4,300
936
972
1,040
1,144
1,188
2,224
2,288
2,224
2,224
2,288
140
144
152
160
168
Estructura
Kg. De
Merma
Costo de la
Merma
Periodo
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
216.00
175.00
68.00
148.80
152.00
176.50
168.00
176.00
144.80
190.00
280.00
172.00
3,888
3,150
1,224
2,678
2,736
3,177
3,024
3,168
2,606
3,420
5,040
3,096
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
MASA
4,586
4,505
4,498
4,835
4,940
4,543
3,567
4,529
4,705
4,891
5,044
5,585
HH
1,080
960
972
832
972
1,040
1,080
936
972
1,040
1,144
1,188
Indicador
Objetivo
parcial
OP
4.25
4.69
4.63
5.81
5.08
4.37
3.30
4.84
4.84
4.70
4.41
4.70
4.00
4.04
4.08
4.12
4.16
4.20
4.24
4.28
4.32
4.36
4.40
4.44
Frmula
a
b
c
d
e
f
g
g
Harina
Horas hombre
Energa elctrica
Levadura
Leche
Mantequilla
Azucar
Huevo
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
Harina
Horas Hombre
Energa
Levadura
Kg
Horas
KW
Kg
2,880
2,800
2,560
2,976
3,040
2,824
2,240
2,816
2,896
3,040
3,200
3,360
1,836
1,632
1,652
1,414
1,652
1,768
1,836
1,591
1,652
1,768
1,944
2,019
2,602
2,384
2,602
2,529
2,602
2,529
2,602
2,529
2,602
2,529
2,529
2,602
115
112
102
118
121
112
89
112
115
121
128
134
Merma
Fsica
Merma
Monetaria
Periodo
Ene
Feb
Mar
Abr
May
Jun
290.85
282.80
258.50
300.45
307.00
285.05
51,771.30
50,338.40
46,013.00
53,480.10
54,646.00
50,738.90
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
226.20
284.30
292.35
307.00
323.20
339.30
40,263.60
50,605.40
52,038.30
54,646.00
57,529.60
60,395.40
Jul
Ago
Sep
Oct
Nov
Dic
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
MASA
HH
5,526
5,430
5,067
5,829
5,772
5,302
4,207
5,345
5,555
5,894
6,141
6,379
1,836
1,632
1,652
1,414
1,652
1,768
1,836
1,591
1,652
1,768
1,944
2,019
Indicador
Objetivo
parcial
OP
3.01
3.33
3.07
4.12
3.49
3.00
2.29
3.36
3.36
3.33
3.16
3.16
3.50
3.52
3.54
3.56
3.58
3.60
3.62
3.64
3.66
3.68
3.70
3.72
Frmula
Elaboracin- Horneado-Acabado.
Datos:
Costo
Costo
Costo
Costo
Costo
Costo
Pesos
En la siguiente tabla se
15.00
18.00
2.50
10.50
75.00
55.00
80
20
70
Bolillo
Baguete
Frances
30
Pastelillo
85
200
100
1,500
Bolillo
Baguete
Frances
Pastelillo
Masas e insumos utilizados
Mes
Masa sal
Kgs.
Masa dulce
Kgs.
Trab. Sal
Horas
Trab Dulce
Horas
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
4,586
4,505
4,498
4,835
4,940
4,543
3,567
4,529
4,705
4,891
5,044
5,585
5,526
5,430
5,067
5,829
5,772
5,302
4,207
5,345
5,555
5,894
6,141
6,379
3,024
2,688
2,592
2,912
3,456
2,912
3,024
3,328
3,456
2,912
2,912
3,456
4,123
3,665
3,534
3,970
4,712
3,970
4,123
4,538
4,712
3,970
3,970
4,712
Periodo
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
Bolillo
Bolillo
Frmula
Pieza
41,971
40,805
40,499
43,811
44,348
40,394
32,030
Pesos
44,010
40,056
38,336
43,208
48,843
42,458
41,033
Indicador
1.05
0.98
0.95
0.99
1.10
1.05
1.28
Objetivo
parcial
OP
1.25
1.23
1.21
1.19
1.17
1.15
1.13
Ago
Sep
Oct
Nov
Dic
41,056
42,240
43,488
44,414
49,777
46,455
48,094
43,296
43,976
50,041
1.13
1.14
1.00
0.99
1.01
1.11
1.09
1.07
1.05
1.03
C
Periodo
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
Costos Produccin
Amasado
Sal
87,980
84,360
82,554
87,824
90,954
86,030
71,980
84,812
87,314
91,440
96,428
102,806
Amasado
Dulce
154,335
147,556
138,173
152,237
158,527
150,726
127,175
147,947
152,361
159,969
169,251
177,239
Elaboracin
181,263
165,178
157,997
178,137
201,030
174,955
168,598
191,176
197,848
178,519
181,427
206,143
Total
Pesos
423,578
397,094
378,724
418,198
450,511
411,711
367,753
423,935
437,523
429,928
447,105
486,188
Costos Produccin
Periodo
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
Total
%
85.54
84.97
83.98
85.34
86.00
84.95
83.17
85.14
85.30
85.12
85.53
86.30
3.00
15.00
7.00
250.00
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
Bolillo
Baguete
Dulce
Pastel
Pesos
Pesos
Pesos
Pesos
125,912
122,414
121,496
131,434
133,045
121,182
96,090
123,168
126,719
130,464
133,242
149,331
66,891
65,033
64,545
69,824
70,680
64,378
51,048
65,433
67,319
69,309
70,785
79,332
259,707
254,249
242,579
277,082
265,070
242,694
190,626
247,246
259,487
275,988
285,954
289,729
265,008
259,438
247,530
282,737
270,480
247,647
194,516
252,292
264,783
281,620
291,790
295,642
UPIICSA
Sec.
o anual.
Precio $
Unidades
18 Kgs.
9.50 Horas
2.5 Kw
50 Kgs.
por kg.
hora hombre.
Costo de operacin (pesos)
Merma
de harina
%
Harina
Pesos
Pesos
Pesos
Pesos
6
5
2
4
4
5
6
64,800
63,000
61,200
66,960
68,400
63,540
50,400
10,260
9,120
9,234
7,904
9,234
9,880
10,260
5,720
5,240
5,720
5,560
5,720
5,560
5,720
7,200
7,000
6,400
7,400
7,600
7,050
5,600
HH
Energa
Levadura
5
4
5
7
4
63,360
65,160
68,400
72,000
77,400
8,892
9,234
9,880
10,868
11,286
5,560
5,720
5,560
5,560
5,720
7,000
7,200
7,600
8,000
8,400
HH
%
Energa
%
Levadura
%
Costo
%
73.65
74.68
74.13
76.24
75.20
73.86
70.02
74.71
74.63
74.80
74.67
75.29
11.66
10.81
11.19
9.00
10.15
11.48
14.25
10.48
10.58
10.80
11.27
10.98
6.50
6.21
6.93
6.33
6.29
6.46
7.95
6.56
6.55
6.08
5.77
5.56
8.18
8.30
7.75
8.43
8.36
8.19
7.78
8.25
8.25
8.31
8.30
8.17
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
Estndar
Promedio
Eficiencia
Est.
Prom.
Ind. / OP
Desv. Resp.
Estndar
Ind. / Est.
Desv. Resp.
Promedio
Ind. / Prom.
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
4.25
4.47
4.52
4.84
4.89
4.80
4.59
4.62
4.65
4.65
4.63
4.64
PROM
1.06
1.16
1.13
1.41
1.22
1.04
0.78
1.13
1.12
1.08
1.00
1.06
1.10
0.85
0.94
0.93
1.16
1.02
0.87
0.66
0.97
0.97
0.94
0.88
0.94
0.93
1.00
1.05
1.02
1.20
1.04
0.91
0.72
1.05
1.04
1.01
0.95
1.01
1.00
a hombre
Unidades
20
14
2.5
50.00
11
55
12
30
Kgs.
Horas
Kw
Kgs.
Lts.
Kgs.
Kgs.
Kgs.
por kg.
y de valor.
hombre.
nsumos utilizados
Mermas
Leche
Mantequilla
Azucar
Huevo
promedio
Lts.
Kg
Kg
Kg
1,440
1,400
1,280
1,488
1,520
1,412
1,120
1,408
1,448
1,520
1,600
1,680
432
420
384
446
456
423
336
422
434
456
480
504
518
504
460
535
547
507
403
506
520
547
576
604
432
420
384
446
456
423
336
422
434
456
480
504
5
4
2
3
6
7
7
6
5
4
5
6
HH
Energa
Levadura
Leche
37.32
37.95
37.05
39.10
38.35
37.47
16.65
15.48
16.74
13.00
14.59
16.42
4.21
4.04
4.71
4.15
4.10
4.19
3.73
3.80
3.69
3.88
3.82
3.72
10.26
10.44
10.19
10.75
10.55
10.30
35.23
38.07
38.01
38.01
37.81
37.91
20.21
15.06
15.18
15.47
16.08
15.95
5.11
4.27
4.27
3.95
3.74
3.67
3.50
3.79
3.77
3.78
3.78
3.78
9.69
10.47
10.45
10.45
10.40
10.43
Estndar
Promedio
Eficiencia
Ind. / OP
Desv. Resp.
Estndar
Ind. / Est.
Desv. Resp.
Promedio
Ind. / Prom.
Est.
Prom.
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
3.50
3.62
3.54
3.89
3.69
3.53
3.30
3.67
3.67
3.67
3.62
3.63
Prom.
0.86
0.95
0.87
1.16
0.98
0.83
0.63
0.92
0.92
0.91
0.85
0.85
0.89
0.75
0.83
0.77
1.03
0.87
0.75
0.57
0.84
0.84
0.83
0.79
0.79
0.81
6.51
6.94
6.60
8.02
7.18
6.53
5.60
7.03
7.04
7.01
6.78
6.79
6.83
Sal
Sal
Dulce
Dulce
Sal
Sal
Dulce
Dulce
Desperdicio
masa sal
Kgs
Energa
KW
Gas
Lts
Cremas
Lts
Mermelada
Lts
4,320
3,840
4,320
4,160
4,320
4,160
4,320
4,160
4,320
4,160
4,160
4,320
3,218
3,115
2,820
3,324
3,387
3,120
2,408
3,104
3,183
3,348
3,533
3,713
129
125
114
134
136
126
97
125
128
135
142
149
135
131
119
139
142
131
103
131
134
140
148
155
127
169
195
180
228
251
164
167
217
270
325
296
Trab. Sal
Trab Dulce
%
25.02
24.41
24.61
24.52
25.79
24.97
26.90
26.11
26.20
24.47
24.08
25.15
%
40.94
39.94
40.26
40.12
42.19
40.84
44.02
42.73
42.87
40.03
39.39
41.14
Desv. Resp.
Estndar
Ind. / Est.
1.17
1.09
1.05
1.10
1.22
1.17
1.42
Desv. Resp.
Promedio
Ind. / Prom.
1.00
0.97
0.95
1.00
1.09
1.03
1.21
costo
Estructura de Costos de
DULCE
COSTO
6,312
6,549
3,163
4,545
9,943
9,922
9,582
8,276
7,104
7,110
8,406
12,948
Periodo
Ene
Feb
Mar
Abr
May
Jun
Jul
Ago
Sep
Oct
Nov
Dic
Estndar
Promedio
Eficiencia
Est.
0.90
0.90
0.90
0.90
0.90
0.90
0.90
Prom.
1.05
1.02
0.99
0.99
1.01
1.02
1.06
Ind. / OP
0.84
0.80
0.78
0.83
0.94
0.91
1.13
0.90
0.90
0.90
0.90
0.90
1.07
1.07
1.07
1.06
1.05
Prom.
1.02
1.04
0.93
0.94
0.98
0.93
1.26
1.27
1.11
1.10
1.12
1.17
1.06
1.06
0.93
0.93
0.95
1.02
Otros
Vendedoras
Energia
Seguridad
Total
14,515
12,902
14,515
13,978
14,515
13,978
14,515
13,978
14,515
13,978
13,978
14,515
5,355
5,531
5,712
5,888
6,069
6,245
6,426
6,602
6,783
6,959
7,140
7,316
3,497
3,587
3,783
3,769
4,516
4,502
5,247
5,198
5,852
5,964
6,311
7,153
23,367
22,021
24,010
23,635
25,101
24,725
26,188
25,778
27,150
26,901
27,429
28,984
Administracin
32,456
32,456
32,456
32,456
32,456
32,456
32,456
32,456
32,456
32,456
32,456
32,456
Costo de Ventas
Otros
Vendedoras
Energia
Seguridad
Total
2.93
2.76
3.22
2.85
2.77
2.88
3.28
2.81
2.83
2.77
2.67
2.58
1.08
1.18
1.27
1.20
1.16
1.29
1.45
1.33
1.32
1.38
1.37
1.30
0.71
0.77
0.84
0.77
0.86
0.93
1.19
1.04
1.14
1.18
1.21
1.27
4.72
4.71
5.32
4.82
4.79
5.10
5.92
5.18
5.29
5.33
5.25
5.14
Administrac.
%
6.55
6.94
7.20
6.62
6.20
6.70
7.34
6.52
6.33
6.43
6.21
5.76
Ingreso
Costo total
Utilidad
Total
de
Bruta
ISR o IETU
Utilidad
Pesos
operacin
Pesos
Pesos
Pesos
717,518
701,134
676,151
761,077
739,275
675,899
532,280
688,139
718,308
757,381
781,772
814,034
495,173
467,341
450,961
490,060
523,838
484,663
442,169
497,940
512,900
505,056
522,761
563,399
222,346
233,793
225,190
271,017
215,437
191,236
90,111
190,199
205,408
252,325
259,011
250,635
35,575
37,407
36,030
43,363
34,470
30,598
14,418
30,432
32,865
40,372
41,442
40,102
186,770
196,386
189,159
227,655
180,967
160,639
75,694
159,767
172,542
211,953
217,569
210,533
neta
tructura Productiva
esos)
Area
Produccin
de masa
Kgs.
Costo Prom.
masa
Pesos
87,980
84,360
82,554
87,824
90,954
86,030
71,980
4,586
4,505
4,498
4,835
4,940
4,543
3,567
19.18
18.73
18.35
18.16
18.41
18.94
20.18
Costo del
84,812
87,314
91,440
96,428
102,806
4,529
4,705
4,891
5,044
5,585
18.73
18.56
18.70
19.12
18.41
E LOS INSUMOS
Horas Hombre
Energa
Levadura
Leche
Pesos
Pesos
Pesos
Pesos
Pesos
57,600
56,000
51,200
59,520
60,800
56,480
44,800
56,320
57,920
60,800
64,000
67,200
25,704
22,848
23,128
19,796
23,128
24,752
25,704
22,274
23,128
24,752
27,216
28,266
6,505
5,960
6,505
6,323
6,505
6,323
6,505
6,323
6,505
6,323
6,323
6,505
5,750
5,600
5,100
5,900
6,050
5,600
4,450
5,600
5,750
6,050
6,400
6,700
15,840
15,400
14,080
16,368
16,720
15,532
12,320
15,488
15,928
16,720
17,600
18,480
Mantequilla
Azucar
Huevo
Costo
Total
15.40
15.66
15.29
16.11
15.82
15.44
4.03
4.10
3.99
4.22
4.14
4.04
8.40
8.54
8.34
8.79
8.63
8.42
100.00
100.00
100.00
100.00
100.00
100.00
os del Area %
14.53
15.69
15.67
15.68
15.60
15.64
3.80
4.10
4.10
4.10
4.08
4.09
7.93
8.56
8.55
8.55
8.51
8.53
100.00
100.00
100.00
100.00
100.00
100.00
o de pan.
Desperdicio
masas dulce
Kgs
226
241
116
174
362
349
317
299
259
262
305
466
Elaboracin- Horneado-Acabado
Trab. Sal
Pesos
Trab Dulce
Pesos
Energa
Pesos
Gas
Pesos
45,360
40,320
38,880
43,680
51,840
43,680
45,360
49,920
51,840
43,680
43,680
51,840
74,214
65,970
63,612
71,460
84,816
71,460
74,214
81,684
84,816
71,460
71,460
84,816
10,800
9,600
10,800
10,400
10,800
10,400
10,800
10,400
10,800
10,400
10,400
10,800
33,789
32,708
29,610
34,902
35,564
32,760
25,284
32,592
33,422
35,154
37,097
38,987
Gas
Cremas
Mermelada
Total
%
5.96
5.81
6.84
5.84
5.37
5.94
6.41
5.44
5.46
5.83
5.73
5.24
%
18.64
19.80
18.74
19.59
17.69
18.72
15.00
17.05
16.89
19.69
20.45
18.91
%
5.34
5.68
5.41
5.64
5.07
5.40
4.31
4.90
4.85
5.67
5.87
5.42
%
4.10
4.36
4.14
4.29
3.89
4.12
3.36
3.77
3.73
4.31
4.49
4.14
%
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
Otros costos
Mercadotecnia
7,771
7,771
7,771
7,771
7,771
7,771
7,771
7,771
7,771
7,771
7,771
7,771
Financiero
Total
Total
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
48,227
48,227
48,227
48,227
48,227
48,227
48,227
48,227
48,227
48,227
48,227
48,227
495,173
467,341
450,961
490,060
523,838
484,663
442,169
497,940
512,900
505,056
522,761
563,399
Total
%
9.74
10.32
10.69
9.84
9.21
9.95
10.91
9.69
9.40
9.55
9.23
8.56
Total
Otros costos
Mercadotec.
%
1.57
1.66
1.72
1.59
1.48
1.60
1.76
1.56
1.52
1.54
1.49
1.38
16 %
Financiero
%
1.62
1.71
1.77
1.63
1.53
1.65
1.81
1.61
1.56
1.58
1.53
1.42
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
Porcentaje
de utilidad
%
26.03
28.01
27.98
29.91
24.48
23.77
14.22
23.22
24.02
27.98
27.83
25.86
asado dulce
n (pesos)
Mantequilla
Azucar
Huevo
Costo del
de masa
Pesos
Pesos
Pesos
Area
Kg
Costo
Promedio
Pesos
23,760
23,100
21,120
24,530
25,080
23,265
18,480
23,210
23,870
25,080
26,400
27,720
6,216
6,048
5,520
6,420
6,564
6,084
4,836
6,072
6,240
6,564
6,912
7,248
12,960
12,600
11,520
13,380
13,680
12,690
10,080
12,660
13,020
13,680
14,400
15,120
154,335
147,556
138,173
152,237
158,527
150,726
127,175
147,947
152,361
159,969
169,251
177,239
5,526
5,430
5,067
5,829
5,772
5,302
4,207
5,345
5,555
5,894
6,141
6,379
27.93
27.18
27.27
26.12
27.47
28.43
30.23
27.68
27.43
27.14
27.56
27.79
Produccin
Prorrateo de gastos de
Producto
Bolillo
Baguete
Frances
Pastel
eado-Acabado
Cremas
Pesos
Mermelada
Pesos
Total
Pesos
9,675
9,375
8,550
10,050
10,200
9,450
7,275
9,375
9,600
10,125
10,650
11,175
7,425
7,205
6,545
7,645
7,810
7,205
5,665
7,205
7,370
7,700
8,140
8,525
181,263
165,178
157,997
178,137
201,030
174,955
168,598
191,176
197,848
178,519
181,427
206,143
Bolillo
Pieza
41,971
40,805
40,499
43,811
44,348
40,394
32,030
41,056
42,240
43,488
44,414
49,777
Produccin
Baguete
Frances
Pieza
Pieza
4,459
37,101
4,336
36,321
4,303
34,654
4,655
39,583
4,712
37,867
4,292
34,671
3,403
27,232
4,362
35,321
4,488
37,070
4,621
39,427
4,719
40,851
5,289
41,390
Energa
Gas
Crema
Mermelada
SUMA
65
35
70
30
25
25
25
25
Pastelillo
Pieza
1,060
1,038
990
1,131
1,082
991
778
1,009
1,059
1,126
1,167
1,183
Bolillo
Pesos
1.05
0.98
0.95
0.99
1.10
1.05
1.28
1.13
1.14
1.00
0.99
1.01
35
20
30
15
45
55
Costo medio
Baguete
Frances
Pesos
Pesos
7.95
1.93
7.39
1.79
7.18
1.80
7.43
1.78
8.38
2.11
7.96
2.00
9.91
2.48
8.64
2.16
8.71
2.13
7.50
1.79
7.42
1.75
7.60
1.98
35
65
Pastelillo
Pesos
37.90
35.59
35.53
35.17
40.82
39.20
46.83
41.45
40.82
35.41
34.91
38.63
125
80
205
190
MEDIANA
PROMEDIO
35 41.6666667
25 26.6666667
35
41
30
38
Preguntas de competitividad
oductos
ja de tener competitividad es que las empresas pueden dar un valor a sus pro
dar un valor a sus productos que los compradores esten dispuestos a pagar.
dispuestos a pagar.