GESTIONYCOSTOSSegundoParcialDomiciliario|Alumna:MarcelaGimenezRegistro860963
Pgina22de22
BIBLIOGRAFIAPUNTO1:CUADRODECOMPARACION
Autor:SofaAntoniaMeraGamboaTtulo:Diferenciasysimilitudesenlaaplicacindelconceptodemejoramientocontinuoenelsectorempresarialjaponsyestadounidense.Tesisdegrado.Captulo:Elcontextodelmejoramientocontinuo,captulo3.Desdepgina80hasta98.Editorial:PublicadoporPontificiaUniversidadJaveriana,FacultaddeIngeniera,DepartamentodeIndustrial.BogotD.C.,ao2004.
Autor:CarlosGimenezTtulo:DecisionesenlagestindecostosparacrearvalorCaptulo:Sistemasdeproduccinhbridos,captulo8.Editorial:Errepar
Autor:ChapmanN.StephenTtulo:PlanificacinycontroldelaproduccinCaptulo:Integracineimplementacindelsistema,captulo12.Editorial:PearsonEducacin,Mxico,2006.
PUNTO2:INDICADORESPARACOLORINS.A.
Autor:OmarGiovanniRoseroVillabon(MaestranteenAdministracin).Ttulo:IndicadoresFinancierosparaelBalanceScorecard.Captulo:CuadrodeMandoIntegraloBalanceScorecard,captulo1.3.Editorial:PublicadoporUniversidadNacionaldeColombia.SedeManizales,ao2006.PUNTO3:CLASIFICACIONDECOSTOSYGASTOS
Autor:CarlosGimenezTtulo:CostosparaempresariosCaptulo:Elpuntodeequilibrio,captulo12.Desdepgina570hasta612.Editorial:Macchi,ao1999.
Pginaweb:http://www.areadepymes.comPUNTO5:ENSAYO
Autor:M.L.Berenson,D.M.LevineTtulo:Estadsticaparaadministracinyeconoma:conceptosyaplicaciones.Captulo:Tomadedecisionesbayesiana,captulo11.Editorial:McGrawHill/Interamericana,1982.
Autor:MaraJosMujica(ActuarioAyudantedectedraEstadsticaII)Ttulo:NotadeClaseparaCursodeEstadsticaIIdelaProfesoraCintiaMartnezdelaUniversidaddeBuenosAires.
iProduccinesbelta:DefinicinempleadaenlossistemasJIT,esunafilosofadegestinenfocadaalareduccindelossietedesperdicios(defectos,espera,movimientos,inventarios,trasporte,retrabajoymanodeobrapocoutilizada)enproductosmanufacturados.Conelpropsitodeeliminartodaslasoperacionesquenoleagreganvaloralproductooservicio,aumentandoelvalordecadaactividadrealizadayeliminandoloquenoserequiere.Aleliminarestosdesperdicios,lacalidadmejora,yeltiempodeproduccinyelcostosereducen.iiSeutilizantodoslosdecimales,adiferenciadelpuntoanterior,enelcualelmismodatoseredondealmilsimo.
Punto 3
Ingresos por VentasClculo Costo TotalCosto de Estructura
Erogable Total
Precio de Venta Unitario ($/litro)Produccin (litros)Ingresos por
Ventas ($)Costos Estructurales Fijos ($)Costo Proporcional Unitario
($/litro)Produccin (litros)Costo Total ($)Costos de Estructura
Erogables Fijos ($)Contribucion Marginal FinancieraProduccin
(litros)Costo de Estructura Erogable Total ($)
0.00400216540.003021654202090.003020209
0.004100000439216540.00310000021947202090.00310000020502
0.004200000878216540.00320000022241202090.00320000020796
0.0043000001317216540.00330000022534202090.00330000021089
0.0044000001756216540.00340000022827202090.00340000021382
0.0045000002195216540.00350000023120202090.00350000021675
0.0046000002634216540.00360000023414202090.00360000021969
0.0047000003073216540.00370000023707202090.00370000022262
0.0048000003511216540.00380000024000202090.00380000022555
0.0049000003950216540.00390000024293202090.00390000022848
0.00410000004389216540.003100000024587202090.003100000023142
0.00411000004828216540.003110000024880202090.003110000023435
0.00412000005267216540.003120000025173202090.003120000023728
0.00413000005706216540.003130000025467202090.003130000024022
0.00414000006145216540.003140000025760202090.003140000024315
0.00415000006584216540.003150000026053202090.003150000024608
0.00416000007023216540.003160000026346202090.003160000024901
0.00417000007462216540.003170000026640202090.003170000025195
0.00418000007901216540.003180000026933202090.003180000025488
0.00419000008340216540.003190000027226202090.003190000025781
0.00420000008779216540.003200000027519202090.003200000026074
0.00421000009218216540.003210000027813202090.003210000026368
0.00422000009657216540.003220000028106202090.003220000026661
0.004230000010096216540.003230000028399202090.003230000026954
0.004240000010534216540.003240000028693202090.003240000027248
0.004250000010973216540.003250000028986202090.003250000027541
0.004260000011412216540.003260000029279202090.003260000027834
0.004270000011851216540.003270000029572202090.003270000028127
0.004280000012290216540.003280000029866202090.003280000028421
0.004290000012729216540.003290000030159202090.003290000028714
0.004300000013168216540.003300000030452202090.003300000029007
0.004310000013607216540.003310000030745202090.003310000029300
0.004320000014046216540.003320000031039202090.003320000029594
0.004330000014485216540.003330000031332202090.003330000029887
0.004340000014924216540.003340000031625202090.003340000030180
0.004350000015363216540.003350000031919202090.003350000030474
0.004360000015802216540.003360000032212202090.003360000030767
0.004370000016241216540.003370000032505202090.003370000031060
0.004380000016680216540.003380000032798202090.003380000031353
0.004390000017119216540.003390000033092202090.003390000031647
0.004400000017557216540.003400000033385202090.003400000031940
0.004410000017996216540.003410000033678202090.003410000032233
0.004420000018435216540.003420000033971202090.003420000032526
0.004430000018874216540.003430000034265202090.003430000032820
0.004440000019313216540.003440000034558202090.003440000033113
0.004450000019752216540.003450000034851202090.003450000033406
0.004460000020191216540.003460000035145202090.003460000033700
0.004470000020630216540.003470000035438202090.003470000033993
0.004480000021069216540.003480000035731202090.003480000034286
0.004490000021508216540.003490000036024202090.003490000034579
0.004500000021947216540.003500000036318202090.003500000034873
0.004510000022386216540.003510000036611202090.003510000035166
0.004520000022825216540.003520000036904202090.003520000035459
0.004530000023264216540.003530000037197202090.003530000035752
0.004540000023703216540.003540000037491202090.003540000036046
0.004550000024142216540.003550000037784202090.003550000036339
0.004560000024580216540.003560000038077202090.003560000036632
0.004570000025019216540.003570000038371202090.003570000036926
0.004580000025458216540.003580000038664202090.003580000037219
0.004590000025897216540.003590000038957202090.003590000037512
0.004600000026336216540.003600000039250202090.003600000037805
0.004610000026775216540.003610000039544202090.003610000038099
0.004620000027214216540.003620000039837202090.003620000038392
0.004630000027653216540.003630000040130202090.003630000038685
0.004640000028092216540.003640000040423202090.003640000038978
0.004650000028531216540.003650000040717202090.003650000039272
0.004660000028970216540.003660000041010202090.003660000039565
0.004670000029409216540.003670000041303202090.003670000039858
0.004680000029848216540.003680000041597202090.003680000040152
0.004690000030287216540.003690000041890202090.003690000040445
0.004700000030726216540.003700000042183202090.003700000040738
0.004710000031165216540.003710000042476202090.003710000041031
0.004720000031603216540.003720000042770202090.003720000041325
0.004730000032042216540.003730000043063202090.003730000041618
0.004740000032481216540.003740000043356202090.003740000041911
0.004750000032920216540.003750000043649202090.003750000042204
0.004760000033359216540.003760000043943202090.003760000042498
0.004770000033798216540.003770000044236202090.003770000042791
0.004780000034237216540.003780000044529202090.003780000043084
0.004790000034676216540.003790000044823202090.003790000043378
0.004800000035115216540.003800000045116202090.003800000043671
0.004810000035554216540.003810000045409202090.003810000043964
0.004820000035993216540.003820000045702202090.003820000044257
0.004830000036432216540.003830000045996202090.003830000044551
0.004840000036871216540.003840000046289202090.003840000044844
0.004850000037310216540.003850000046582202090.003850000045137
0.004860000037749216540.003860000046875202090.003860000045430
0.004870000038188216540.003870000047169202090.003870000045724
0.004880000038626216540.003880000047462202090.003880000046017
0.004890000039065216540.003890000047755202090.003890000046310
0.004900000039504216540.003900000048049202090.003900000046604
0.004910000039943216540.003910000048342202090.003910000046897
0.004920000040382216540.003920000048635202090.003920000047190
0.004930000040821216540.003930000048928202090.003930000047483
0.004940000041260216540.003940000049222202090.003940000047777
0.004950000041699216540.003950000049515202090.003950000048070
0.004960000042138216540.003960000049808202090.003960000048363
0.004970000042577216540.003970000050101202090.003970000048656
0.004980000043016216540.003980000050395202090.003980000048950
0.004990000043455216540.003990000050688202090.003990000049243
0.0041000000043894216540.0031000000050981202090.0031000000049536
0.0041010000044333216540.0031010000051275202090.0031010000049830
0.0041020000044772216540.0031020000051568202090.0031020000050123
0.0041030000045211216540.0031030000051861202090.0031030000050416
0.0041040000045649216540.0031040000052154202090.0031040000050709
0.0041050000046088216540.0031050000052448202090.0031050000051003
0.0041060000046527216540.0031060000052741202090.0031060000051296
0.0041070000046966216540.0031070000053034202090.0031070000051589
0.0041080000047405216540.0031080000053327202090.0031080000051882
0.0041090000047844216540.0031090000053621202090.0031090000052176
0.0041100000048283216540.0031100000053914202090.0031100000052469
0.0041110000048722216540.0031110000054207202090.0031110000052762
0.0041120000049161216540.0031120000054501202090.0031120000053056
0.0041130000049600216540.0031130000054794202090.0031130000053349
0.0041140000050039216540.0031140000055087202090.0031140000053642
0.0041150000050478216540.0031150000055380202090.0031150000053935
0.0041160000050917216540.0031160000055674202090.0031160000054229
0.0041170000051356216540.0031170000055967202090.0031170000054522
0.0041180000051795216540.0031180000056260202090.0031180000054815
0.0041190000052234216540.0031190000056553202090.0031190000055108
0.0041200000052672216540.0031200000056847202090.0031200000055402
0.0041210000053111216540.0031210000057140202090.0031210000055695
0.0041220000053550216540.0031220000057433202090.0031220000055988
0.0041230000053989216540.0031230000057727202090.0031230000056282
0.0041240000054428216540.0031240000058020202090.0031240000056575
0.0041250000054867216540.0031250000058313202090.0031250000056868
0.0041260000055306216540.0031260000058606202090.0031260000057161
0.0041270000055745216540.0031270000058900202090.0031270000057455
0.0041280000056184216540.0031280000059193202090.0031280000057748
0.0041290000056623216540.0031290000059486202090.0031290000058041
0.0041300000057062216540.0031300000059779202090.0031300000058334
0.0041310000057501216540.0031310000060073202090.0031310000058628
0.0041320000057940216540.0031320000060366202090.0031320000058921
0.0041330000058379216540.0031330000060659202090.0031330000059214
0.0041340000058818216540.0031340000060953202090.0031340000059508
0.0041350000059257216540.0031350000061246202090.0031350000059801
0.0041360000059695216540.0031360000061539202090.0031360000060094
0.0041370000060134216540.0031370000061832202090.0031370000060387
0.0041380000060573216540.0031380000062126202090.0031380000060681
0.0041390000061012216540.0031390000062419202090.0031390000060974
0.0041400000061451216540.0031400000062712202090.0031400000061267
0.0041410000061890216540.0031410000063005202090.0031410000061560
0.0041420000062329216540.0031420000063299202090.0031420000061854
0.0041430000062768216540.0031430000063592202090.0031430000062147
0.0041440000063207216540.0031440000063885202090.0031440000062440
0.0041450000063646216540.0031450000064179202090.0031450000062734
0.0041460000064085216540.0031460000064472202090.0031460000063027
0.0041470000064524216540.0031470000064765202090.0031470000063320
0.0041480000064963216540.0031480000065058202090.0031480000063613
0.0041490000065402216540.0031490000065352202090.0031490000063907
0.0041500000065841216540.0031500000065645202090.0031500000064200
0.0041510000066279216540.0031510000065938202090.0031510000064493
0.0041520000066718216540.0031520000066231202090.0031520000064786
0.0041530000067157216540.0031530000066525202090.0031530000065080
0.0041540000067596216540.0031540000066818202090.0031540000065373
0.0041550000068035216540.0031550000067111202090.0031550000065666
0.0041560000068474216540.0031560000067405202090.0031560000065960
0.0041570000068913216540.0031570000067698202090.0031570000066253
0.0041580000069352216540.0031580000067991202090.0031580000066546
0.0041590000069791216540.0031590000068284202090.0031590000066839
0.0041600000070230216540.0031600000068578202090.0031600000067133
0.0041610000070669216540.0031610000068871202090.0031610000067426
0.0041620000071108216540.0031620000069164202090.0031620000067719
0.0041630000071547216540.0031630000069457202090.0031630000068012
0.0041640000071986216540.0031640000069751202090.0031640000068306
0.0041650000072425216540.0031650000070044202090.0031650000068599
0.0041660000072864216540.0031660000070337202090.0031660000068892
0.0041670000073302216540.0031670000070631202090.0031670000069186
0.0041680000073741216540.0031680000070924202090.0031680000069479
0.0041690000074180216540.0031690000071217202090.0031690000069772
0.0041700000074619216540.0031700000071510202090.0031700000070065
0.0041710000075058216540.0031710000071804202090.0031710000070359
marcela.gimenez:PUNTO DE EQUILIBRIO
marcela.gimenez:PUNTO DE CIERRR
Punto 3
Ingresos por Ventas ($)
Costos Estructurales Fijos ($)
Costo Total ($)
Costos de Estructura Erogables Fijos ($)
Costo de Estructura Erogable Total ($)
PRODUCCION (105 Litros)
INGRESOS POR VENTAS/ COSTOS ($)
Grfico Punto de Equilibrio y Punto de Cierre
Punto de equilibrio:$65.25114.865.684 litros
Punto de cierre:$60.97414.000.000 litros
Punto 4 (10% sube P)
Ingresos por VentasClculo Costo TotalCosto de Estructura
Erogable Total
Precio de Venta Unitario ($/litro)Produccin (litros)Ingresos por
Ventas ($)Costos Estructurales Fijos ($)Costo Proporcional Unitario
($/litro)Produccin (litros)Costo Total ($)Costos de Estructura
Erogables FijosContribucion Marginal FinancieraProduccin
(litros)Costo de Estructura Erogable Total ($)
0.00500216540.003021654202090.003020209
0.005100000483216540.00310000021947202090.00310000020502
0.005200000966216540.00320000022241202090.00320000020796
0.0053000001448216540.00330000022534202090.00330000021089
0.0054000001931216540.00340000022827202090.00340000021382
0.0055000002414216540.00350000023120202090.00350000021675
0.0056000002897216540.00360000023414202090.00360000021969
0.0057000003380216540.00370000023707202090.00370000022262
0.0058000003863216540.00380000024000202090.00380000022555
0.0059000004345216540.00390000024293202090.00390000022848
0.00510000004828216540.003100000024587202090.003100000023142
0.00511000005311216540.003110000024880202090.003110000023435
0.00512000005794216540.003120000025173202090.003120000023728
0.00513000006277216540.003130000025467202090.003130000024022
0.00514000006760216540.003140000025760202090.003140000024315
0.00515000007242216540.003150000026053202090.003150000024608
0.00516000007725216540.003160000026346202090.003160000024901
0.00517000008208216540.003170000026640202090.003170000025195
0.00518000008691216540.003180000026933202090.003180000025488
0.00519000009174216540.003190000027226202090.003190000025781
0.00520000009657216540.003200000027519202090.003200000026074
0.005210000010139216540.003210000027813202090.003210000026368
0.005220000010622216540.003220000028106202090.003220000026661
0.005230000011105216540.003230000028399202090.003230000026954
0.005240000011588216540.003240000028693202090.003240000027248
0.005250000012071216540.003250000028986202090.003250000027541
0.005260000012554216540.003260000029279202090.003260000027834
0.005270000013036216540.003270000029572202090.003270000028127
0.005280000013519216540.003280000029866202090.003280000028421
0.005290000014002216540.003290000030159202090.003290000028714
0.005300000014485216540.003300000030452202090.003300000029007
0.005310000014968216540.003310000030745202090.003310000029300
0.005320000015451216540.003320000031039202090.003320000029594
0.005330000015933216540.003330000031332202090.003330000029887
0.005340000016416216540.003340000031625202090.003340000030180
0.005350000016899216540.003350000031919202090.003350000030474
0.005360000017382216540.003360000032212202090.003360000030767
0.005370000017865216540.003370000032505202090.003370000031060
0.005380000018348216540.003380000032798202090.003380000031353
0.005390000018830216540.003390000033092202090.003390000031647
0.005400000019313216540.003400000033385202090.003400000031940
0.005410000019796216540.003410000033678202090.003410000032233
0.005420000020279216540.003420000033971202090.003420000032526
0.005430000020762216540.003430000034265202090.003430000032820
0.005440000021245216540.003440000034558202090.003440000033113
0.005450000021727216540.003450000034851202090.003450000033406
0.005460000022210216540.003460000035145202090.003460000033700
0.005470000022693216540.003470000035438202090.003470000033993
0.005480000023176216540.003480000035731202090.003480000034286
0.005490000023659216540.003490000036024202090.003490000034579
0.005500000024142216540.003500000036318202090.003500000034873
0.005510000024624216540.003510000036611202090.003510000035166
0.005520000025107216540.003520000036904202090.003520000035459
0.005530000025590216540.003530000037197202090.003530000035752
0.005540000026073216540.003540000037491202090.003540000036046
0.005550000026556216540.003550000037784202090.003550000036339
0.005560000027039216540.003560000038077202090.003560000036632
0.005570000027521216540.003570000038371202090.003570000036926
0.005580000028004216540.003580000038664202090.003580000037219
0.005590000028487216540.003590000038957202090.003590000037512
0.005600000028970216540.003600000039250202090.003600000037805
0.005610000029453216540.003610000039544202090.003610000038099
0.005620000029936216540.003620000039837202090.003620000038392
0.005630000030418216540.003630000040130202090.003630000038685
0.005640000030901216540.003640000040423202090.003640000038978
0.005650000031384216540.003650000040717202090.003650000039272
0.005660000031867216540.003660000041010202090.003660000039565
0.005670000032350216540.003670000041303202090.003670000039858
0.005680000032832216540.003680000041597202090.003680000040152
0.005690000033315216540.003690000041890202090.003690000040445
0.005700000033798216540.003700000042183202090.003700000040738
0.005710000034281216540.003710000042476202090.003710000041031
0.005720000034764216540.003720000042770202090.003720000041325
0.005730000035247216540.003730000043063202090.003730000041618
0.005740000035729216540.003740000043356202090.003740000041911
0.005750000036212216540.003750000043649202090.003750000042204
0.005760000036695216540.003760000043943202090.003760000042498
0.005770000037178216540.003770000044236202090.003770000042791
0.005780000037661216540.003780000044529202090.003780000043084
0.005790000038144216540.003790000044823202090.003790000043378
0.005800000038626216540.003800000045116202090.003800000043671
0.005810000039109216540.003810000045409202090.003810000043964
0.005820000039592216540.003820000045702202090.003820000044257
0.005830000040075216540.003830000045996202090.003830000044551
0.005840000040558216540.003840000046289202090.003840000044844
0.005850000041041216540.003850000046582202090.003850000045137
0.005860000041523216540.003860000046875202090.003860000045430
0.005870000042006216540.003870000047169202090.003870000045724
0.005880000042489216540.003880000047462202090.003880000046017
0.005890000042972216540.003890000047755202090.003890000046310
0.005900000043455216540.003900000048049202090.003900000046604
0.005910000043938216540.003910000048342202090.003910000046897
0.005920000044420216540.003920000048635202090.003920000047190
0.005930000044903216540.003930000048928202090.003930000047483
0.005940000045386216540.003940000049222202090.003940000047777
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Punto 4 (10% sube P)
Ingresos por Ventas ($)
Costos Estructurales Fijos ($)
Costo Total ($)
Costos de Estructura Erogables Fijos
Costo de Estructura Erogable Total ($)
PRODUCCION (105 Litros)
INGRESOS POR VENTAS/ COSTOS ($)
Grfico Punto de Equilibrio y Punto de Cierre
Punto de equilibrio:$55.38011.500.000 litros
Punto de cierre:$51.88210.900.000 litros
Punto 4 (20%baja CT-15%baja P)
Ingresos por VentasClculo Costo TotalCosto de Estructura
Erogable Total
Precio de Venta Unitario ($/litro) Reducido en 15%Produccin
(litros)Ingresos por Ventas ($) Precio Reducido en 15%Costos
Estructurales Fijos ($)Costos de Estructura Erogables FijosCostos
de Estructura No Erogables FijosCostos Estructurales Fijos ($)
Reducido en 20%Costo Proporcional Unitario ($/litro)Produccin
(litros)Costo Total ($) Reducido en 20%Costos de Estructura
Erogables Fijos ($) Reducidos en 20%Contribucion Marginal
FinancieraProduccin (litros)Costo de Estructura Erogable Total ($)
Reducido en 20%
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Punto 4 (20%baja CT-15%baja P)
Ingresos por Ventas ($) Precio Reducido en 15%
Costos Estructurales Fijos ($) Reducido en 20%
Costo Total ($) Reducido en 20%
Costos de Estructura Erogables Fijos ($) Reducidos en 20%
Costo de Estructura Erogable Total ($) Reducido en 20%
PRODUCCION (105 Litros)
INGRESOS POR VENTAS/ COSTOS ($)
Grfico Punto de Equilibrio y Punto de Cierre
Punto de equilibrio:$81.83922.000.000 litros
Punto de cierre:$75.70220.400.000 litros
Punto 4
OriginalSituacion ADiferenciaSituacin BDiferencia
Ingresos65250.997215554555155.7579352782-0.154713946380968.67443669620.194120471
Qeq14865684.109457511423414.0510868-0.23155813321701804.67463290.3150024004
CE216542165417323.2
pv0.00438937060.00482830770.003730965
cv0.00293272730.00293272730.0029327273
cmunit0.00145664340.00189558040.0007982378
cmpeq216542165417323.2
Indicador0.39259727020.2139494085