Ejercicio de Costos

 

Nsj`knturn1

Ghsths JJ

FAFUGJGJHW CF GHWSH FWSÎKCNU

Yrfsfktn

Afkky Gnrhbjkn Gmnvnrrh Tnbcfrrnon JC 7:4==7

Chgfktf

ANJOF NCHBDH @HKQNBFW SUVAJBBH

Kfjvn, Mujbn

Dferfrh >5 cf 59>0

 

FAFUGJGJH >

FBFOFKSHW CF YUHCVGSH

SNUAFSN CF YUHCVGSH YUHCVGSH N GHWSH FWSNKCNU FWSNKCNU YNUN VKN VKJCNC CF YUHCVGSH YUFGJH GNKSJCNC GHWSHW VKJSNUJH

ONSFUJN YUJON ONKH CF HEUN GHWSHW JKCJUFGSHW GJD

FBFOFKSHW CF YUHCVGSH ONSFUJN YUJON ONKH CF HEUN GHWSHW JKCJUFGSHW

$ 79.999 $ >6.999

 $ :99 3.699.999  $ 556 5.569.999

 $ >,6 5.999

$ 7.999  $ 3=.999

 $ 556 369.999  $ TNBHU SHSNB 0.599.999

>69 SNUAFSN CF YUHCVGSH N GHWSH UFNB YNUN VKN VKJCNC CF YUHCVGSH YUFGJH GNKSJCNC GHWSHW VKJSNUJH  $ $ 4 4.999 74.999  $ $ > >5.999 >5.999  $ >,6 >.999

GJD GHWSH FWSNKCNU VKJSNUJH thtnb cf >69 ukjcncfs n ghsth rfnb

> 5 7 3 6 4

GHWSH FK >69 VKC

 $ 4 6.999  $ >,6 >9.999

GHWSH FWSNKCNU VKJSNUJH

thtnb cf >69 ukc. N ghsth fstnkcnr

GNKS. FK >69 VKC

$ >.699  $ 3:.699

GNKS. FK >69 VKC

GHWSH FK >69 VKC  $ :99 6.399.999  $ >69 >.=99.999

 $ 556 556.999  $ TNBHU SHSNB 0.356.999

>69

GHOYUN CF ONSFUJNW YUJONW sf rf`jsrn rf`jsrn bn ontfrjn ubjzncn ubjzncn fk fk fb ghsth cf prhcuggjhk prhcuggjhk n prfgjh prfgjh rfnb rf`jstrh rf`jstrh cf bn bn onkh hern cjrfg cjrfgtn tn nb ghs ghsth th cf prhcug prhcuggjhk gjhk rfnb rf`jstrh cf bhs bhs ghsths jkcfrfgth cf cf prhcuggjhk prhcuggjhk nb ghsth ghsth cf prhcuggjhk n ghsth fstnkcnr fstnkcnr rf`jsrh cf cf bhs ghsth ghsth rfnb cf bhs ghsths ghsths jkcjrfgths cf dnrjgngjhk dnrjgngjhk fk bn gufktn gufktn cf ghsth jkcjrfgths cf prhcuggjhk rfnbfs trnsbncnohs cf bh ghsth jkcjrfgth cf prhcuggjhk prhcuggjhk rfnbfs rfnbfs n bhs ghsth jkcjrfgths fstnkcnr cfrtfjojknohs bn prjofrn prjofrn vnrjngjhk cf bhs ghsth jkcjrfgths cf dnerjgngjhk y bhs ghsths jkcjrfgths cf dnerjgngjhk fstnkncnr

0 sf rfs`jstrn rfs`jstrn fb ghsth cf cf prhcugths prhcugths tfrojknchs tfrojknchs n ghsth fstnkcnr fstnkcnr sf`ñk bn tnraftn tnraftn cf ghsth fstnkcnr = sf rf`js rf`jstrnk trnk bns bns vnrjng vnrjngjhk jhkfs fs

 

YUHCVGGJHK YUHGFWH  

NBONGF CF ONSFUJNW YUJONW   6.399.999

>

NBONGFK CF NUSJGVBHW SFUO   0 0.599.999

ONSFUJNW YUJONW   > 6.399.999   = (:99.999)

 

YUHCVGGJHK YUHGFWH WVFBCH Z WNBNUJHW 5

>.=99.999

=

369.999

5.569.999

YUHCVGGJHK YUHGFWH GHWSH JKJCJUFGSHW 0

  6 556.999   4 556.999 369.999

0

 

GHWSHW JKCJUFGSHW FWSÎKCNU

  7 369.999   4 (556.999) 556.999  

3.699.999

369.999

7

0

= 556.999 GHWSH JKCUFGSH CF YUHCVGGJHK UFNBFW 3

556.99 556.999,9 9,99 9

556.99 556.999,9 9,99 9

6

GVFKSNW TNUJNW   >.=99.999 556.999

CFWTJNGJHK FK WVFBCHW Z WNBNUJHW    

369.999

=

5

CFWTJNGJHKFW FK ONSFUJN CFWTJNGJHKFW YUJON     = (:99.999)

3

CFWTJNGJHK FK GHWSH JKCJUFGSHW 556.999

=

 

sf nknbjzn nknbjzn y rf`jstrn bn vnrjngj÷k kf`nvn fk ontfrjn prjon

 

gnkcnc prhcugths tfrojknch tfrojknch phr gnkcnc phr ukjcnc cf prhcugth gnkcnc cf onktfrjn onktfrjn rfnb phr prhcugth tfrojknch cjdfrfkgjn cf gnkcnc ontfrjn prjon ubjzncn rfnb ofkhs fstnkcnr fstnkcnr cf onktfrjn prjon cjdfrfgjn fktrf ontfrjn ontfrjn prjon rfnb ubjzncn phr fb prfgjh fstîkcnr vnrbhr cfb prhcugth cf prfgjh fstncnr vnrbhr cfb prhcugth cf prfgjh rfnb cjdfrfkgjn cf cf fktrf fb prfgjhs fstnkcnr y fb rfnb phr fb kuofrh kuofrh cf prhcugth rfnbfs ubjznchs

>69

4

:99

>69

4

:99

9

9

6999

9

9

$ 6.999 $ 4.999 -$ >.999

:99

-$

:99.999

-$

:99.999

 $ 06 >9.999

$

069.999

>69

-$

799.999

$ $

369.999

thtn vr fxpbjgngjhk cf bn cfsvjngjhk kf`nvn

sf nknbjzn y rf`jstrn bn vnrjngjhk vnrjngjhk kf`nvn fk onkh cf hern cjrfgtn mhrns fstncnr pnrn >69 ukjcncfs mhrns rfnbfs pnrn >69 ukjcncfs

556 >69

cjdfrfkgjn fk mhrns phr fb prfgjh fstnkcnr

vnbhr cf bn mhrn n prfgjh prfgjh fstîkcnr vnbhr cf bn mhrn n prfgjh rfnb cjdfrfkgjn fk prfgjh prfgjh cf cf bns mhrns rfnbfs gnkcnc rfnb cf prhcugth tfrojknch gnkcnc fstnktncnr prfsupufstnch cf prhcugth tfrojknch cjdfrfkgjn fk gnkcnc gnkcnc prhcugth tfrojknkch phr vnrbhr vnrbhr ukjtnrjh phr gnkcnc n fstnkcnr

cfsvjngjhk kf`nvn kf`nvn phr vnbhr cf bhs ghsths jkcjrfgths jkcjrfgths cf dnerjgngjhk

 $ >9.999 $ >5.999 -$ 5.999 >69 >69

 $ 9 3=.999

 

ghkcnc cf mhrns fstnkcnr ghsth jkcjrfgths jkcjrfgths cf dnerjgngj÷k gnkcnc cf mhrns mhrns rfnbfs ghsths jkcjrfgths cfdnerjgngjhk Ufsubtnch fb rfsubtnch cf bh fstnkcnr fstnkcnr ofkhs bh rfnb rfnb phr fb vr cfb cfb mhrn fstnkcnr fb vr cf fstîkcnr cf bn bn mhrn phr bn gnkcnc fstncnr prhyfgtncn >69 vr rfnb cf bn mhrn pn`nch phr bns ukjcncfs ukjcncfs rfnbofktf tfrojkncns cjdfrfkgn vr rfnb ofkhs fstnktnr

gnkcnc cf mhrns fstnkcnr fstnkcnr phr bns ukjcncfs rfnbfs rfnbfs prhcugjcns gnkcnc cf mhrns rfnbfs rfnbfs ubjznchs phr bhs ukjcncf ukjcncf prhcugjcnc

556 556 9  $ 9 5.999  $ 369.999  $ 556.999  $ 556.999

$

$

-

556.999

556 556

cjdfrfkgjn fktrf gnkcnc gnkcnc fstncnr cf bns mhrns phr ukjcncf ukjcncf rfnbfs rfnbfs ofkhs gnkcnc rfnb cf bns mhrns ubjzncns fk fk bn prhcuggjhk prhcuggjhk x fb vnbhr vnbhr fstnkcnr cf bn mhrn fxpbjgngjhk cf bn cfsvjngjhk fk ghsths jkcjrfgths cf dnerjgngjhk

9  $ 9 >9.999

9 $

$

FAFUGJGJH 5

-

556.999

 

Ufnbjznr 349 ukjcncfs cfb prhcugth l tfkjfkch fk gufktn bn sj`ujfktf tnraftn cf ghsth fstnkcnr   GHOYNÞÏN TJÞFCH SNUAFSN CF GHWSH FWSNKCNU Yrhcugth L Ontfrjnbfs

 

Yrfgjh Fstîkcnr Gnkcnc Fstîkcnr Ghsth fstîkcnr ontfrjnbfs

 

76 59 099

756.699 Onkh Cf Hern

 

Yrfgjh Fstîkcnr Gnkcnc Fstîkcnr Ghsth Fstîkcnr Onkh cf hern

79 09 5>99 :04.699

Ghsths Jkcjrfgths cf Dnerjgngj÷k

 

Snsn Fstnkcnr Gnkcnc Fstnkcnr Ghsth Fstnkcnr cf bhs GJD

56 09 >069

=>7.069 5.>>6.069

Ghsths Ufnbfs

 

Ghoprn cf Ontfrjn Yrjon

 

Yhr bn ontfrjn prjon ubjzncns 6699 l` n >>.79 (prfgjh rfnb)   6699*>>.7   Onkh cf Hern Cjrfgtn Yhr sufbch y snbnrjhs rfnbfs Ojkuths Srnenanchs Ghsth phr Ojkuth Ghsth sufch y Wnbnrjh Ufnb  

45>69   55.699 >= 396.999

 

  Ghsths Jkcjrfgths cf prhcuggjhk vnbunchs ghsth fstnkcnr Ojkuths 57.999*>=   Ghsths jkcjrfgths cf prhcuggjhk vnbunchs vnbunchs ghsth rfnb   Ojkuths 55699 *>4

3>3.999

749.999

  Wf tfrojknrhk 346 ukjcncfs  

GHOYUN CF ONSFUJNW YUJONW

>. 5. 7. 3. 6. 4. 0. =.

sf rf`jsrn bn ontfrjn ontfrjn utjbjzncn fk fb ghsth cf prhcuggjhk n prfgjh rfnb rf`jstrh cf bn onkh hern hern cjrfgtn nb ghsth cf prhcuggjhk rfnb rf`jstrh cf bhs ghsths jkcfrfgth cf prhcuggjhk nb ghsth cf prhcuggjhk n ghsth fstnkcnr  rf`jsrh cf bhs ghsth rfnb cf bhs ghsths ghsths jkcjrfgths cf dnrjgngjhk dnrjgngjhk fk bn gufktn cf ghsth ghsth jkcjrfgths jkcjrfgths cf prhcuggjhk prhcuggjhk rfnbfs rfnbfs trnsbncnohs cf bh ghsth jkcjrfgth cf prhcuggjhk rfnbfs n bhs ghsth jkcjrfgths fstnkcnr cfrtfjojknohs bn prjofrn vnrjngjhk cf bhs ghsth jkcjrfgths cf dnerjgngjhk y bhs ghsths jkcjrfgths jkcjrfgths cf dnerjgngjhk fstnkncnr  fstnkncnr  sf rfs`jstrn fb ghsth cf prhcugths tfrojknchs n ghsth fstnkcnr sf`ñk bn tnraftn tnraftn cf ghsth fstnkcnr fstnkcnr sf rf`jstrnk bns vnrjngjhkfs

NBONGF CF ONSFUJNW YUJONW   45.>69  

>

NBONGFK CF NUSJGVBHW SFUO   5.9: 9:7 7.9 .999 99,9 ,99 9 0 5.

ONSFUJNW YUJONW   > 45.>69   = 547.769

756.699

0

 

YUHCVGGJHK YUHGFWH WVFBCH Z WNBNUJHW   5 396.999 :04.699 0   = 60>.699

YUHCVGGJHK YUHGFWH GHWSH JKJCJUFGSHW   7 3>3.999   4 (63.999) 749.999   = 6=.699

GHWSH JKCUFGSH CF YUHCVGGJHK UFNBFW   3 749.999

749.999

6

3>=.699

GHWSHW JKCJUFGSHW FWSÎKCNU   6 749.999   4 63.999

7

0

GVFKSNW TNUJNW   3:=.699

5

749.999

3

 

3>3.999

CFWTJNGJHK FK WVFBCHW Z WNBNUJHW   60>.699 =  

CFWTJNGJHKFW FK ONSFUJN YUJON   547.769 =

CFWTJNGJHK FK GHWSH JKCJUFGSHW 6=.699

=

sf nknbjzn y rfs`jstrn bn vnrjgjhk kf`nvn fk ontfrjn prjon gnkcnc prhcugths tfrojknch phr gnkcnc phr ukjcnc cf prhcugth

59

:. 799

76

6. 699 7. =99 >77. 999

57,0 6699

>79. 769

346

gnkcnc cf onktfrjn rfnb phr prhcugth tfrojknch cjdfrfkgjn cf gnkcnc ontfrjn prjon ubjzncn rfnb ofkhs fstnkcnr fstnkcnr cf onktfrjn prjon cjdf cjdfrf rfgj gjnn fkt fktrf rf ontf ontfrj rjnn prj prjon on rfnb rfnb ubj ubjzn zncn cn ph phrr fb fb prf prfgj gjh h fst fstnk nkcn cnrr vnrbhr cfb ljbh cf prfgjh fstncnr vnrbhr cfb ljbh cf prfgjh rfnb cjdfrfkgjn cf cf fktrf fb prfgjhs prfgjhs fstnkcnr y fb rfnb phr fb kuofrh cf ljbhs rfnbfs rfnbfs ubjznchs

thtn vr fxpbjgngjhk cf bn bn cfsvjngjhk cfsvjngjhk kf`nvn sf nknbjzn y rf`jstrn bn vnrjngjhk kf`nvn fk onkh cf hern cjrfgtn

7. =99 76 >>,7

547. 769

 

ojkuths fstncnr pnrn 349 ukjcncfs

75.599

ojkuths rfnbfs pnrn 346 ukjcncfs

55.699

cjdfrfkgjn fk ojkuths phr fb prfgjh fstnkcnr

:.099

79

5:>.999

509.999

vnbhr cfb ojkuth n prfgjh fstîkcnr

79

vr cfb ojkuth ojkuth n prfgjh prfgjh rfnb rfnb

>=

cjdfrfkgjn fk prfgjh cf bhs ojkuths rfnbfs

>5 55699

gnkcnc rfnb cf prhcugth gnkcnc prhcugth tfrojknch tfrojknch gnkcnc fstnktncnr prfsupufstnch cf prhcugth tfrojknch cjdfrfkgjn fk gnkcnc prhcugth tfrojknkch phr vnrbhr vnrbhr ukjtnrjh ukjtnrjh phr gnkcnc gnkcnc n fstnkcnr

346 349 6

5>99

>9.699 60>.699

cfsvjngjhk kf`nvn phr vnbhr cf bhs ghsths jkcjrfgths cf dnerjgngjh dnerjgngjhk k ghkcnc cf ojkuths fstnkcnr ghsth jkcjrfgths cf dnerjgngjhk gnkcnc cfojkuths rfnbfs ghsths jkcjrfgths cfdnerjgngjhk rfsubtnch

57.999 55.699 699

fb rf rfsu subbtn tnch ch cf bh fstn tnk kcnr ofk fkhs hs bh rfnb rfnb phr fb vr cfb ojk ojkuth uth fs fstn tnkc kcnr nr

69 699 9

vr rf rfnb nb cf bhs bhs ojku ojkuth thss pn pn`n `nch ch ph phrr bns bns uk ukjc jcnc ncfs fs rfnb rfnbof ofkt ktff tfro tfrojk jknc ncns ns

63.99 9

cjdfrfkgn vr rfnb ofkhs fstnktnr

gnk gn kcn cnc c cf cf ojk ojkut uths hs fs fstn tnkc kcnr nr ph phrr bns bns ukjc ukjcnc ncfs fs rfnb rfnbfs fs pr prhc hcug ugjc jcns ns gnkcnc cf ojkuths rfnbfs rfnbfs ubjznchs phr bhs ukjcncf ukjcncf prhcugjcnc  

fxp xpbj bjggngjh ngjhk k cf bn cfsv svjjng ngjh jhk k fk ghsths sths jkcj kcjrfgt rfgths hs cf dne nerj rjgn gnggjh jhk k

>=

3>3.99 9 749.99 9

fb vr cf fs fstî tîkc kcnr nr cf oj ojku kuth thss ph phrr bn bn gnk gnkcn cnc c fstn fstncn cnrr pr prhy hyfg fgtn tncn cn 349 349

cjdfrfkgjn fktrf gnkcnc gnkcnc fstncnr fstncnr cfojkuths phr ukjcncf ukjcncf rfnbfs ofkhs gnkcnc rfnb cf ojkuths u ubjzncns fk bn prhcuggjhk x fb vnbhr fstnkcnr cfb ojkuth

:.99 9

57.56 9 55.69 9 06 9

63.99 9

>=

>7.699

04 04.6 .69 99

 

FAFUGJGJH 7

>. Bn ghopnþjn ghopnþjn Wnkthr Wnkthrjkj jkj W.N, quf usn uk ghst ghsth h fstnkcnr y uk kjvfb cf ngtjvjcnc ngtjvjcnc ensnch fk bns bns mh mhrn rnss fstn fstnkc kcnr nr pn pnrn rn fd fdfg fgth thss cf bn npbj npbjgn gngj gjhk hk cf su suss gh ghst sths hs jk jkcj cjrf rfgt gths hs n bn prhcuggj÷k, prfsupufstn pnrn uk cftfrojknch pfrjhch ukn prhcuggjhk cf 499 ukjcncfs, y fbnehrn bhs sj`ujfktfs fspfgjdjgngjhkfs fstnkcnr pnrn su prhcugth N-79.

ONSFUJNBFW CJUFGSHW

7 bjerfs n $4.999 /bje

ONKH CF HEUN CJUFGSN

7 mhrns n $799/ m

SNWN FWSNKCNU DJAN SNWN FWSNKCNU TNUJNEBF

7 mhrns 1 $>.699 g/u 7 mhrns 1 $499 g/u

Bhs sj`ujfktfs shk bhs cnths cf prhcuggjhk curnktf fb pfrjhch fk ofkgjhk1 

Wf ghoprnk 5999 bjerns phr $>5.399.999, cf bns gunbfs rfnbjofktf sf usnk fk prhcuggjhk >.499 bjerns.



Wf usnrhk curnktf fb pfrjhch >.399 mhrn cf onkh cf hern cjrfgtn cjrfgtn rfnb, ghk uk ghsth ghsth cf $3>5.999.



Fb ghsth rfnb cf bhs ghsths jkcjrfgths cf dnerjgngj÷k 1 >.>99.999



Vkjcncfs rfnbfs prhcugjcns fk fb pfrjhch 699.

Ghk ensf n bn jkdhrongj÷k nktfrjhr, rfnbjznr bhs rf`jstrhs

>. Fsqufon cf onyhr, kuofrnkch nsjfkths 5. Tnbungjhk cf bn prhcuggjhk tfrojkncn n ghsth fstnkcnr 

 

7. Nknbjsjs cf bns cfsvjngjhkfs 3. Fstnch cf ghsth cf prhcuggjhk

WHBVGJHK

 

YBNKSFNOJFKSH CF FAFUGJGJH

rfnbjznr 499 ukjcncf cfb prhcugth N-7 tfkjfkch fk gufktn bn sj`ujfktf tnraftn cf ghsth fstnkcnr GHOYNÞJN N. SNUAFSN FWSNKCNU

CF

GHWSHW

Yrhcugth Q. Ontfrjnbfs1  

Yrfgjh fstîkcnr

Gnktjcnc fstîkcnr

xxxxx

7

 

xx xxxx xxx x

4999

Ghst Ghsth h fstî fstîkc kcnr nr on ontf tfrj rjnb nbfs fs

xxxxxx

>=999

:.999.999

:99

369.999

>549 5499

4. 4.79 799. 9.99 999 9

Onkh cf hern1 Yrfgjh fstîkcnr

xxxxx

7

Gnktjcnc fstîkcnr

xxxxx

799

Ghsth fstîkcnr onkh cf hern Ghsths Jkcjrfgths dnerjgngj÷k1

xxxxx cf

Snsn fstîkcnr

xxxxx

4

Gnktjcnc fstîkcnr

xxxxx

5>99

Ghsth fstîkcnr cf bhs GJD

xxxxx

Ghsth fstîkcnr cf prhcuggj÷k

xxxxx  >6.069.999

 

GHWSH UFNBFW

GHOYUN CF ONSFUJN YUJON

Yhr bn o ontfrjn ntfrjn prjons ubjzncns , >.49 >.499 9 * n 4.399 (prfgjh rfnb )

>.499 be *4.399 ?

>9.539.999

ONKH CF HEUN CJUFGSN phr sufbch y snbnrjh rfn rfnbfs bfs mhrns trnenancns

>.399

ghsth phr mhrn

5:3

ghsth sufbch y snbnrjhrfnbfs

3>5.999

ghsth jkcjrfgth cf prhcuggjhk vnbunchs ghsth fstîkcnr mhrns 7 ojk * >699

5.099.999

ghsth jkcjrfgth cf prhcuggjhk vnbunchs ghsth rfnb >.>99.999

>.>99.999

>. Uf`jstrhs ghktnebfs pnrn bn ghoprn cf bhs ontfrjnbfs. Wf ghoprn1 5.999 ? >5.399.999

 

5. Uf`jstrhs ghktnebfs pnrn bn ghoprn cf bhs ontfrjnbfs. Vsnchs1 >.499 * 4.399 ? >9.539.999 7. Uf`jstrh ghktnebf pnrn bn onkh cf hern cjrfgtn usncn fk bn prhcuggjhk rfnb. Onkh cf hern cjrfgtn usncn1 >.399 ? $3>5.999

3.Uf`jstrh ghktnebf pnrn fb ush cf bhs ghsths jkcjrfgths fk bn prhcuggjhk ghsth fstnkcnr. 4m * 5.>99 /u ? >5.499 6.Uf`jstrh ghktnebf ghsths jkcjrfgths rfnbfs. >.>99.999 4.Wnbcnr ghsths jkcjrfgths fstnkcnr ghktrn bhs rfnbfs 0. Tnrjngjhk cf bhs prfgjhs. rfnbfs

>.>99.999

fstncnr

5.>99

cjdfrfkgjn

5.>99

4

>5.499 (>.9=0.399)

=. Tnbungjhk cf bn prhcuggj÷k tfrojkncn n ghsth fstnkcnr.

ONSFUJN YUJON MHUNW

699 * >=99 ? :.999.999 699 * :99

GHWSHW GHW SHW JKC JKCJUF JUFG. G. 699 * >5. >5.499 499

? 369.999

? 4.799. 4.799.999 999

 

>6.799

:. Nknbjsjs cf bns cfsvjngjhkfs ghktrn fb fstnkcnr fstnebfgjch Gnktjcnc fstnkcnr 

ONSFUJN YUJON FWSNKCNU 499 * 7 be

? >.=99

UFNB

? >.499

ENAH EN AH UF UFKC KCJO JOJF JFKS KSH H

YUFGJH FWSNKCNU 

59 599 9 * 39 399 9

$ 4999

YUFGJH UFNB

$ 4399

Wherf prfgjh h fdjgjfkgjn

$ 399 * >.499 ? 439.999

Yfrcjcn =9.999 -( 439.999) ? (649.999) >9.

>.399 7 >.7:0

] 5:3,5 5:3,5=4 =4 3>>.> 3>>.>>= >=

5:3,5=4 799 -6,0>3

]7

(>0)

] 799

(79.999)

699 499 ->99

>6.069.999

 7=>.>99  

>>.

7 >399 >7:0

] 799OJK 3>:.>99

:99 3>5.999

-3>>>99

(3>>.>99)

 >.699 >.399 >99

x>399

>39999  >3=.999