costos-tesis

7/24/2019 costos-tesis

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LA EMPRESA "SRA, S.A DE C.V QUE SE DEDICARA A DISEAR SISTEMAS DE RIEGO.INICIARA CON LA ELABORACIN DE UN SISTEMA PARA UN CAMPO DE 2 HECTARIASPARA LA DETERMINACIN DEL COSTO UNITARIO SE TINEN LOS SIGUIENTES DATOS:

MATERIALES:1 CADA SISTEMA DE RIEGO SE NECESITA UNA BOMBA PARA EL SUMINISTRO DEL A

EL COSTO DE LA BOMBA ES DE $ 9,999.002 SE NECESITARAN 10 ASPERSORES EN TODO EL CAMPO

EL COSTO DE CADA ASPERSOR ES DE $ !!.00! SE NECESITARAN ELECTRO VALVULAS PARA LA APERTURA AL PASO DE AGUA

EL COSTO DE CADA VALVULA ES $ 1,#.00 UN ROLLO DE CABLE DE 100 MTS DE LONGITUD

CON UN COSTO DE $ !,29.00 PLC PORTATIL

$,000.00

MANO DE OBRA DIRECTA:SE CONTARAN CON OBREROS QUE TRABA%ARAN & DIAS A LA SEMANADESCANSANDO LOS DOMINGOS, CON UN SALARIO SEMANAL DE $ 2,000.00 CAD

TENDRAN UN PRODUCCIN DE ! SISTEMAS DE RIEGO POR SEMANA

SUELDOS ' SALARIOS INDIRECTOS 1 SUPERVISOR $10,000MANTENIMIENTO A EQUIPO AREA DE PRODUCCION $00.00PUBLICIDAD $!,00.00PAPELERIA ' ACCESORIOS DE O(ICINA $1,00.00RENTA $,000.00COMBUSTIBLES ' LUBRICATES $!,&00.00

TELE(ONO $00.00ENERGIA ELECTRICA $1,200.00AGUA POTABLE $20.00MANTENIMIENTO A EQUIPO $2,000.00PRIMAS DE SEGURO $,000.00SUELDOS ADMINISTRATIVOS $1&,000.00

1 SUPERVISOR $10,000.001 SECRETARIA $&,000.00

$1&,000.00

COSTOS INDIRECTOS DE FABRICACION: (COSTOS MENSUALES)


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UA

A UNO.


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DETERMINACIN DEL COSTO UNITARIO DE (ABRICACIN:

MATERIALES:10 ASPERSORES $!! $,!!0.00 VALVULAS $1,#.00 $#,!90.001 ROLLO CABLE $!,29.00 $!,29.00

00) TUBO PVC $0.00 $0,000.0010 SENSORES DE HUMEDAD $#0.00 $#00.00

Total de materiales:

MANO DE OBRA DIRECTA:S*+- -+ /+:S3 +)4 $ 2,000.00S3 +)4 $ 2,0000 5 /+ 6 $ ,0000.00

$ ,000.00 7 & 38+)I)*+8 /+ 4)34

COSTOS INDIRECTOS DE PRODUCCINS*+- 3 34-3+;8 10,000512727! $#&9.2!I)*+8 /+ 4)34 $1.!!E4+4

$ ,000.00 5 1.02 5 2? 7 !


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$,#1.00

$1,!!!.!!

$.#

$90#.2

$2,29&.!


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INERSION INICIAL

!"#PermisosG8 -+ ;4838*;34 -+ ;3+--P+)3 S+;+83 -+ E;4)3P8;3@;34 -+ ;8 ;4838*83

R+


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ESTA INVERSION SERA (INANCIADA DE LA SIGUENTE MANERA:APORTACION DE LOS SOCIOS(INANCIAMIENTO BANCARIO


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$29,20.00

$,112.

$!!,!0!.&9

$!,20.00

$0,#92.&&

$22,0#2.&&$!1,#!.!


8/33

$200,000.00$10,000.00$!0,000.00


9/33

SRA1 S"A" DE C"BALANCE %ENERAL DE INICIO DE OPERACIONE

ACTIVO: PASIVO ' CAPITAL:CIRCULANTE PASIVO DE LARGO PLAFO

BANCOS $!0,000.00 C+-38 /4;3

CAPITAL CONTABLESC38 ;3

TOTAL ACTIVO $!0,000.00 TOTAL PASIVO ' CAPITAL


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$10,000.00

$200,000.00

$!0,000.00


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SRA1 S"A" DE C"CEDULA DE AMORTI2ACION DE CREDITO BANC

CAPITAL $10,000.00PLAFO AOS

INTERES 20? SOBRE SALDOS INSOLITOS

MES SALDO AMORT. INTERES PAGO PAGO ANUALINSOLUTO CAPITAL MENSUAL TOTAL CAPITAL

0 $10,000.001 $1##,000.00 $!,000.00 $!,000.00 $&,000.002 $1#,000.00 $!,000.00 $2,90.00 $,90.00! $1#1,000.00 $!,000.00 $2,900.00 $,900.00 $1&,000.00 $!,000.00 $2,0.00 $,0.00

$1&,000.00 $!,000.00 $2,00.00 $,00.00& $1&2,000.00 $!,000.00 $2,#0.00 $,#0.00# $19,000.00 $!,000.00 $2,#00.00 $,#00.00 $1&,000.00 $!,000.00 $2,&0.00 $,&0.009 $1!,000.00 $!,000.00 $2,&00.00 $,&00.00

10 $10,000.00 $!,000.00 $2,0.00 $,0.0011 $1#,000.00 $!,000.00 $2,00.00 $,00.0012 $1,000.00 $!,000.00 $2,0.00 $,0.00 $!&,000.001! $11,000.00 $!,000.00 $2,00.00 $,00.001 $1!,000.00 $!,000.00 $2,!0.00 $,!0.00

1 $1!,000.00 $!,000.00 $2,!00.00 $,!00.001& $1!2,000.00 $!,000.00 $2,20.00 $,20.001# $129,000.00 $!,000.00 $2,200.00 $,200.001 $12&,000.00 $!,000.00 $2,10.00 $,10.0019 $12!,000.00 $!,000.00 $2,100.00 $,100.0020 $120,000.00 $!,000.00 $2,00.00 $,00.0021 $11#,000.00 $!,000.00 $2,000.00 $,000.0022 $11,000.00 $!,000.00 $1,90.00 $,90.002! $111,000.00 $!,000.00 $1,900.00 $,900.002 $10,000.00 $!,000.00 $1,0.00 $,0.00 $!&,000.00

2 $10,000.00 $!,000.00 $1,00.00 $,00.002& $102,000.00 $!,000.00 $1,#0.00 $,#0.002# $99,000.00 $!,000.00 $1,#00.00 $,#00.002 $9&,000.00 $!,000.00 $1,&0.00 $,&0.0029 $9!,000.00 $!,000.00 $1,&00.00 $,&00.00!0 $90,000.00 $!,000.00 $1,0.00 $,0.00!1 $#,000.00 $!,000.00 $1,00.00 $,00.00!2 $,000.00 $!,000.00 $1,0.00 $,0.00!! $1,000.00 $!,000.00 $1,00.00 $,00.00! $#,000.00 $!,000.00 $1,!0.00 $,!0.00

! $#,000.00 $!,000.00 $1,!00.00 $,!00.00!& $#2,000.00 $!,000.00 $1,20.00 $,20.00 $!&,000.00!# $&9,000.00 $!,000.00 $1,200.00 $,200.00


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! $&&,000.00 $!,000.00 $1,10.00 $,10.00!9 $&!,000.00 $!,000.00 $1,100.00 $,100.000 $&0,000.00 $!,000.00 $1,00.00 $,00.001 $#,000.00 $!,000.00 $1,000.00 $,000.002 $,000.00 $!,000.00 $90.00 $!,90.00! $1,000.00 $!,000.00 $900.00 $!,900.00

$,000.00 $!,000.00 $0.00 $!,0.00 $,000.00 $!,000.00 $00.00 $!,00.00& $2,000.00 $!,000.00 $#0.00 $!,#0.00# $!9,000.00 $!,000.00 $#00.00 $!,#00.00 $!&,000.00 $!,000.00 $&0.00 $!,&0.00 $!&,000.009 $!!,000.00 $!,000.00 $&00.00 $!,&00.000 $!0,000.00 $!,000.00 $0.00 $!,0.001 $2#,000.00 $!,000.00 $00.00 $!,00.002 $2,000.00 $!,000.00 $0.00 $!,0.00! $21,000.00 $!,000.00 $00.00 $!,00.00

$1,000.00 $!,000.00 $!0.00 $!,!0.00 $1,000.00 $!,000.00 $!00.00 $!,!00.00& $12,000.00 $!,000.00 $20.00 $!,20.00# $9,000.00 $!,000.00 $200.00 $!,200.00 $&,000.00 $!,000.00 $10.00 $!,10.009 $!,000.00 $!,000.00 $100.00 $!,100.00

&0 $!,000.00 $0.00 $!,00.00 $!&,000.00$10,000.00 $91,00.00 $2#1,00.00 $10,000.00


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IO

PAGO ANUALINTERES

$&,#00.00

$&1,00.00

$,!00.00


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$#,100.00

$!9,900.00$2#1,00.00


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SRA1 S"A DE C""INDICADORES ECONOMICOS 3 FINANCIE

CONCEPTO AO 1 AO 2 AO !I4;34 ? ? ?

I4;+)+48 +4 +48 10? 10? 10?I4;+)+48 +;3 -+ +48 #? #? #?I4;+)+48 +4 ;8


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ROS

AO AO &? &?

10? 10?? ?#? #?


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SRA1 S"A DE C""DETERMINACION DEL PRECIO DE ENTA

C8 *4383 -+ -*;;34 $!,&0.!J M


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SRA1 S"A DE C""INDICADORES ECONOMICOS 3 F

CONCEPTO AO 1 AO 21 M=*343 $!!,!0!.&9 $!!,!0!.&9

? -+ D++;3;34 10? 10?D++;3;34 4* $!,!!0.!# $!,!!0.!#D++;3;34 ;*)*- $!,!!0.!# $&,&&0.#

2 E=*3 -+ 88+ $90,000.00 $90,000.00? -+ D++;3;34 2? 2?D++;3;34 4* $22,00.00 $22,00.00D++;3;34 ;*)*- $22,00.00 $,000.00

! E=*3 -+ ;)*8 $!,20.00 $!,20.00

? -+ D++;3;34 !0? !0?D++;3;34 4* $1,9.00 $1,9.00D++;3;34 ;*)*- $1,9.00 $!1,9&.00

M333 +=*3 -+ ;34 $0,#92.&& $0,#92.&&? -+ D++;3;34 4* 10? 10?D++;3;34 4* $,0#9.2# $,0#9.2#D++;3;34 ;*)*- $,0#9.2# $1&,1.

TOTAL DE DEPRECIACION ANUAL $9,9!.& $9,9!.&TOTAL DE DEPRECIACION ACUMLADA $9,9!.& $99,##.2


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NANCIEROS

AO ! AO AO $!!,!0!.&9 $!!,!0!.&9 $!!,!0!.&9

10? 10? 10?$!,!!0.!# $!,!!0.!# $!,!!0.!#$9,991.11 $1!,!21. $1&,&1.

$90,000.00 $90,000.00 $90,000.002? 2? 2?

$22,00.00 $22,00.00 $0.00$,00.00 $90,000.00 $90,000.00

$!,20.00 $!,20.00 $!,20.00

!0? !0? !0?$1,9.00 $,!2.00 $0.00$#,92.00 $!,20.00 $!,20.00

$0,#92.&& $0,#92.&& $0,#92.&&10? 10? 10?

$,0#9.2# $,0#9.2# $,0#9.2#$2,2!#.0 $!2,!1#.0# $0,!9&.!!

$9,9!.& $!9,2!#.& $11,09.&$19,&0.91 $1,91. $200,!2.1


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SRA1 S"A DE C""INDICADORES ECONOMICOS 3 FINANC

CONCEPTO AO 1 AO 2 AO !V+48 +;8- !12 !! !#

P+;3 -+ +48 $&,9.01 $&,99.&& $#,!&.1I4


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EROS

AO AO 1 #

$,0!1.0! $,!.1$!,!!,0&2.0 $!,9&2,0!.#1


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SRA1 S"A DEESTADO DE RESULTADO

CONCEPTO AO 1 AO 2I44 $#1&,&2.2 $!,!9.9#U833-- /*8 $1,!09,91.0 $1,9,#29.!1G8 -+ +;3>4:G8 -+ +48 -)4 $#0,20.00 $,#1.00D++;3;3>4 $9,9!.& $9,9!.&

T8 4 $&20,1!!.& $&0,&0#.&U833-- 48+ -+ 3)*+8 $&9,#.# $9,121.&ISR + IETU $20&,9.!& $2!,2!&.0PTU $9,12.1#U833-- 4+8 $2,9!.1 $&&,#!.01


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"" RO3ECTADOS

AO ! AO AO $2,0#,291.29 $!,!!,0&2.0 $!,9&2,0!.#1

$9#,0#0. $1,1&,1.02 $1,!9,0.1&$1,!!,220.# $2,1,1.02 $2,&12,&.

$#2,0. $9,1&2.0 $&20,#2.9$9,9!.& $!9,2!#.& $11,09.&

$&21,99. $&!,!99.& $&!2,12.1!$1,211,2#1.2# $1,,11.! $1,90,9!.2

$!&!,!1.! $&&,2.0 $9,1.0!$121,12#.1! $1,1.1! $19,09.!$#2&,#&2.#& $9!2,0.0 $1,1,29&.0


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SRA1 S"A DE C""INDICADORES ECONOMICOS 3 FIN

CONCEPTO AO 1 AO 2U43--+ -+ -*;;34 !12 !!

C8 *4384P*/3;3-- $!,00.00 $2,000.00 $,20.00P++3 ;;+3 -+ ;34 $1,00.00 $1,000.00 $19,00.00R+48 $,000.00 $&0,000.00 $&!,&00.00C)/*83/+ */3;48+ $!,&00.00 $!,200.00 $,#92.00

T++4 $00.00 $,00.00 $,0.00E4+


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ANCIEROS

AO ! AO AO !# 1 #

$2,0.1 $2,#&0.0 $2,9.0$9#,0#0. $1,1&,1.02 $1,!9,0.1&

$#,191.20 $0,9. $,029.20$20,22.0 $21,&0. $2!,1.!#$,1&.00 $#2,1!.12 $##,1.$,!9.2 $1,9!#.29 $,#2.90$,!9!.2 $,##0.1 $&,1#.##

$1&,1#9. $1#,!12.! $1,2.!0

$!,!#0.0 $!,&0&.#& $!,9.2!$2&,9&&.0 $2,.0 $!0,#!.!$!,9!2.0 $#,#0.10 $&1,##.&&

$21,#!1.20 $2!0,!2.! $2&,990.&$,110.00 $,#0.00 $2,&!0.00

$#2,0. $9,1&2.0 $&20,#2.9

$1,&,12&.! $1,#1,&!.0# $1,9#0,10.&&


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SRA1 S"A DE C"FLU4O DE EFECTIO PRO

CONCEPTO AO 1 AO 2S- 343;3 $!0,000.00 $2&,!&.1

E48- -+ ++;83 $2,02&,!.# $2,!,12.29T8 -+ +48- -+ ++;83 $2,0&,!.# $!,211,9.S3- -+ ++;83:C8 -+ -*;;3>4 $#1&,&2.2 $!,!9.9#G8 -+ +;3>4 $#0,20.00 $,#1.00P4 -+ ;+-38 $!&,000.00 $!&,000.00C) )=*343 -+ -*;;3>4 $!!,!0!.&9C) ;83 $22,0#2.&&P


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"3ECTADO

AO ! AO AO $1,##,2&.11 $2,2,92.! $!,9#,2.1

$2,0#,291.29 $!,!!,0&2.0 $!,9&2,0!.#1$,!,#1#.!9 $,#&0,00.!9 $#,9,90&.2

$9#,0#0. $1,1&,1.02 $1,!9,0.1&$#2,0. $9,1&2.0 $&20,#2.9$!&,000.00 $!&,000.00 $!&,000.00

$2!,2!&.0 $!&!,!1.! $&&,2.0$9,12.1# $121,12#.1! $1,1.1!

$1,99,##.0 $2,2&2,11. $2,&2#,2!.19

$2,2,92.! $!,9#,2.1 $,!2,0!.!!


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SRA1 S"A" DEBALANCE %ENERAL P

CONCEPTO AO 1 AO 2ACTIVO:

A;83 ;3;*48+:E+;83 $2&,!&.1 $1,##,2&.11A;83 :M/333 +=*3 -+ ;34 $0,#92.&& $0,#92.&&D+. ;*). E=. D+ O;34 $,0#9.2# $1&,1.E=*3 -+ ;)*8 $!,20.00 $!,20.00D+. ;*). E=. D+ ;)*8 $1,9.00 $!1,9&.00E=*3 -+ 848+ $90,000.00 $90,000.00D+. ;*). E=. D+ 848+ $22,00.00 $,000.00M=*343 -+ -*;;3>4 $!!,!0!.&9 $!!,!0!.&9

D+. ;*). D+ )=. D+ -. $!,!!0.!# $&,&&0.#T8 ;83 $20#,2.#1 $1#,9.0

TOTAL ACTIVO $1,0!!,#.& $1,#!,01.1

PASIVO:I)*+8


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"" O3ECTADO

AO ! AO AO

$2,2,92.! $!,9#,2.1 $,!2,0!.!!

$0,#92.&& $0,#92.&& $0,#92.&&$2,2!#.0 $!2,!1#.0# $0,!9&.!!$!,20.00 $!,20.00 $!,20.00$#,92.00 $!,20.00 $!,20.00$90,000.00 $90,000.00 $90,000.00$,00.00 $90,000.00 $90,000.00$!!,!0!.&9 $!!,!0!.&9 $!!,!0!.&9

$9,991.11 $1!,!21. $1&,&1.$10#,&9. $&,#.1 $#,0.1#

$2,!2,&!#.# $!,&&,!10.&2 $,9,1!1.0

$!&!,!1.! $&&,2.0 $9,1.0!$121,12#.1! $1,1.1! $19,09.!$#2,000.00 $!&,000.00 $0.00

$&,0.1 $,. $#92,19#.!#

$200,000.00 $200,000.00 $200,000.00$#2&,#&2.#& $9!2,0.0 $1,1,29&.0

$1,09,!&&.2 $1,##&,129.2 $2,#0,&!.0$1,9#&,129.2 $2,90,&!.0 $,09&,9!.1

$2,!2,&!#.#9 $!,&&,!10.&2 $,9,1!1.1


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SRA1 S"A DE C""EALUACION DEL PRO3ECTO CONN PN 3 TIR

TREMA: 20?

VALOR PRESENTE NETO

0 1 2 !$!1,#!.! $2&,!&.1 $1,##,2&.11 $2,2,92.!

$&,#,12.9 $&,#,12.9

$&,#,12.9

TASA INTERNA DE RENDIMIENTO

0 1 2 !$!1,#!.! $2&,!&.1 $1,##,2&.11 $2,2,92.!

!1? !1?

!1?


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$!,9#,2.1 $,!2,0!.!!

$!,9#,2.1 $,!2,0!.!!


32/33

SRA1 S"A DE C""DETERMINACION DEL PUNTO DE E5UILIBRIO

AO 1 C8 *4383 -+ -*;;3>4 $2,29&.! $1!,292.P*/3;3-- $2,000.00

P++3 ;;+3 -+ ;34 $1,000.00R+48 $&0,000.00 $&0,000.00C)/*83/+ */3;48+ $!,200.00

T+4 $,00.00 $9&0.00E4+


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DE LA EMPRESA

3/+$1,!#.0

$1!.&2

$#.&9

$1!.&$12.!1$!&.92

$#&.92

$2,29.01

$2,#.2$!11,#.#9$#0,9#2.

$0.00

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