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UNIDADES
Aceites Vegetales
Emulsificantes
Lecitina de Soya
Solidos descremados de leche
cidos lcticos
Sal
E.D.T.A
Mano de Obra
20,000
30,000
30,000
7,000
5,000
5,000
3,000
PRODUCCIN REAL:
MATERIALES:
Aceites Vegetales
Emulsificantes
Lecitina de Soya
Solidos descremados de leche
cidos lcticos
Sal
E.D.T.A
Mano de Obra
120 Operadores
8 Horas Diarias por 30 dias
Pago Mensual por Operador Bs. 40.000
150 Operadores
8 Horas Diarias por 30 das
Pago Mensual por Operador Bs. 42.500,00
2.500,00
.750.000
UNIDADES
21,000
30,500
30,750
7,250
6,000
6,000
3,500
La Delicia, C.A.
Producto: Mantequilla
Cantidad en unidades:
Cantidad en gramos:
Cod.
200,000
100,000
Elementos
Volumen a producir
Precio Un.
Aceites Vegetales
0.100
300.00
30.000
Emulsificantes
0.150
150.00
22.500
Lecitina de Soya
0.150
300.00
45.000
0.035
150.00
5.250
cidos lcticos
0.025
300.00
7.500
Sal
0.025
150.00
3.750
E.D.T.A
0.015
300.00
4.500
0.500
Materiales:
Materia Prima
118.5
Material de empaque
Envase
1.00
3.00
3.0
Tapa
1.00
2.00
2.0
Etiqueta
1.00
2.50
2.5
Precinto de Seguridad
1.00
4.00
4.0
4.00
11.5
Total materiales
130.0
Mano de Obra:
Total Mano de Obra
0.144
166.67
154.00
Costo Primo
Gastos Indirectos
24.00
1.00
2.50
2.50
156.50
15.65
Total Costo
172.15
30
172.15
Utilidad
51.65
223.80
40000*120=4800000/28800=166.67
28800/200000 = 0.144
Gastos Indirectos
500,000 / 200,000 = 2,5 por unidad
Precio Estandar
23,700,000.00
100,000.00
5,000.000
237.00
237.00
1,185,000.00
105,000
105,000
237.00
28,325,000.00
24,885,000.00
3,440,000.00
1,185,000.00
3,440,000.00
4,625,000.00
500,000.00
2.500
Variacion de Precio
Precio Estandar
200,000.00
Variacion de GIF x Precio Estandar
150,000
2.500
375,000.00
350,000
350,000
5.00
2.50
1,750,000.00
875,000.00
875,000.00
375,000.00
875,000.00
1,250,000.00
Variacion de Precio
LA DELICIA, C.A.
LIBRO DIARIO
DEL 01/07/2016 AL 30/07/2016
Fecha
30-07
30-07
Descripcin
1
Materia Prima en Proceso
Variacin Vol. Materia Prima
Variacin Precio Materia Prima
Inventario de Materia Prima
Reg. Materiales en Proceso
2
Material de empaque
Variacin vol. Material de empaque
Ref.
Debe
1
2
3
4
23,700,000.00
1,185,000.00
3,440,000.00
5
6
2,300,000.00
57,500.00
Haber
28,325,000.000
30-07
30-07
30-07
30-07
30-07
7
8
143,500.00
9
10
11
12
4,800,096.00
1,866,704.00
416,520.00
13
14
15
16
500,000.00
375,000.00
875,000.00
17
1
9
13
29,000,096.00
17
2
3
6
7
10
11
14
15
8,359,224.00
18
19
37,359,320.00
2,501,000.00
7,083,320.00
1,750,000.00
23,700,000.00
4,800,096.00
500,000.00
1,185,000.00
3,440,000.00
57,500.00
143,500.00
1,866,704.00
416,520.00
375,000.00
875,000.00
37,359,320.00
DE COSTO ESTNDAR
500 Gr
30 Das
Costo Total por
Produccin
Vol. Estandar
Vol. Real
Precio Real
Costo Unitario
Variacin de Volumen
Variacin de Precio
6,000,000.00
20,000
21,000
7,350,000.00
350.00
1,000
1,350,000.00
4,500,000.00
30,000
30,500
5,337,500.00
175.00
500
837,500.00
9,000,000.00
30,000
30,750
9,993,750.00
325.00
750
993,750.00
1,050,000.00
7,000
7,250
1,268,750.00
175.00
250
218,750.00
1,500,000.00
5,000
6,000
1,950,000.00
325.00
1,000
450,000.00
750,000.00
5,000
6,000
1,200,000.00
200.00
1,000
450,000.00
900,000.00
3,000
3,500
1,225,000.00
350.00
500
325,000.00
23,700,000.00
100,000.00
105,000.00
28,325,000.00
5,000
4,625,000.00
600,000.00
200,000
205,000
656,000.00
3.20
5,000
56,000.00
400,000.00
200,000
205,000
430,500.00
2.10
5,000
30,500.00
500,000.00
200,000
205,000
553,500.00
2.70
5,000
53,500.00
800,000.00
200,000
205,000
861,000.00
4.20
5,000
61,000.00
2,300,000.00
26,000,000.00
4,800,096.00
800,000.00
900,000.00
28,800
820,000.00
925,000.00
20,000.00
2,501,000.00
25,000.00
30,826,000.00
40,000.00
7,083,320.00
177.08
350,000.00
1,750,000.00
5.00
201,000.00
4,826,000.00
11,200
2,283,224.00
150,000
1,250,000.00
7,100,096.00
500,000.00
7,600,096.00
3,130,009.60
10,730,105.60
200,000.00
44,759,137.28
10,730,105.60
10,329,031.68
Calculo de Horas Hombre Real
150 x 8 x 30 = 36000
42,500*150=6375000
6375000/36000=177.083
Precio Estandar
4,800,096.00
28,800.00
166.670000
166.67
1,866,704.00
40,000.00
40,000.00
166.67
7,083,320.00
6,666,800.00
416,520.00
1,866,704.00
416,520.00
Variacion de Precio
(-)
e222222222222276
23,700,000.00
100,000
Precio Estndar=
5,000.00
237.00
1,185,000.00
105,000
105,000
237.00
28,325,000.00
24,885,000.00
3,440,000.00
1,185,000.00
3,440,000.00
4,625,000.00
500,000.00
200,000
2.50
Precio Estndar=
150,000.00
2.50
375,000.00
350,000
350,000
2.50
1,750,000.00
875,000.00
875,000.00
375,000.00
875,000.00
1,250,000.00
Empaque
2,300,000.00
800,000
2.88
cio Estandar=
820,000
820,000
Empaque
20,000.00
2.88
57,500.00
2.88
2,501,000.00
2,357,500.00
143,500.00
57,500.00
143,500.00
201,000.00
11,200.00
166.67
1,866,704.00
166.67
7,083,320.00
6,666,800.00
416,520.00
1,866,704.00
416,520.00
2,283,224.00
Obra
4,800,096.00
28,800
166.67
ecio Estndar=
40,000
40,000
LA DELICIA, C.A.
LIBRO MAYOR
DEL 01/07/2016 AL 30/07/2016
Mat. Prima en Proceso (1)
23,700,000.00
23,700,000.00
23,700,000.00
0.00
1,185,000.00
0.00
23,700,000.00
0.00
143,500.00
0.00
1,866,704.00
0.00
500,000.00
0.00
1,185,000.00
0.00
416,520.00
0.00
375,000.00
0.00
3,440,000.00
0.00
57,500.00
0.00
4,800,096.00
0.00
875,000.00
0.00
VOLUMEN
PRECIO DE VENTA
MATERIA PRIMA
MATERIAL DE EMPAQUE
MOD
BS
VOLUMEN
ESTANDAR BS
%
223.80
100%
118.5
23,700,000.00
11.5
2,300,000.00
24.00
4,800,096.00
TOTAL MATERIALES
154.00
68.81%
UTILIDAD MARGINAL
69.80
31.19%
13,959,041.28
COSTOS FIJOS
2.50
500,000.00
UTILIDAD BRUTA
67.30
GASTOS DE OPERACIN
15.65
3,130,009.60
UTILIDAD NETA
51.65
10,329,031.68
VOLUMEN A PUNTO DE EQUILIBRIO =
COSTOS FIJOS
UTILIDAD MARGINAL
500,000.00
1,603,231.07 BS
31.19%
VENTA A PTO. EQUILIBRIO
PRECIO DE VENTA
1,603,231.07
223.80
7,164 und
produccin
44,759,137.28
44,000,000.00
40,000,000.00
36,000,000.00
32,000,000.00
28,000,000.00
24,000,000.00
20,000,000.00
16,000,000.00
12,000,000.00
8,000,000.00
Punto de Equilibrio
2,000,000.00
1,603,231.07
1,000,000.00
500,000.00
0.00
50
7,164
100
150
200
250