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Data n unidadesSuma de costos a1.00 8.11 8.88 9.51
376.92 3,056.82 3,347.05 3,584.51
1.000
100
200
300
400
500
600Data Suma de costos a n unidades Suma de costos e Suma de costos d Suma de costos c Suma de costos b
11.89 50.00 100.00 500.004,481.58 18,846.00 37,692.00 188,460.00
1.000
100
200
300
400
500
600Data Suma de costos a n unidades Suma de costos e Suma de costos d Suma de costos c Suma de costos b
Suma de costos e10.00 1.00 8.11 8.88
3,769.20 768.15 6,229.70 6,821.17
1.000
100
200
300
400
500
600Data Suma de costos a n unidades Suma de costos e Suma de costos d Suma de costos c Suma de costos b
9.51 11.89 50.00 100.007,305.11 9,133.30 38,407.50 76,815.00
Suma de costos d500.00 10.00 1.00 8.11
384,075.00 7,681.50 550.80 4,466.99
8.88 9.51 11.89 50.004,891.10 5,238.11 6,549.01 27,540.00
Suma de costos c100.00 500.00 10.00 1.00
55,080.00 275,400.00 5,508.00 463.86
8.11 8.88 9.51 11.893,761.90 4,119.08 4,411.31 5,515.30
50.00 100.00 500.00 10.0023,193.00 46,386.00 231,930.00 4,638.60
Suma de costos b1.00 8.11 8.88 9.51
420.39 3,409.36 3,733.06 3,997.91
11.89 50.00 100.00 500.004,998.44 21,019.50 42,039.00 210,195.00
Total Suma de costos a Total Suma de costos e Total Suma de costos d10.00
4,203.90 263,614.08 537,236.43 385,224.01
Total Suma de costos c Total Suma de costos b
324,419.05 294,016.56
Método AntiguoA
Materiales directos 90.00Mano de obra directa 35.00Estructura de materiales 5.00Estructura de Producción 117.00Motor Base 247.00Motor especial 32.20Estructura de apoyo 97.72
costos aTOTAL 376.92
3,056.823,347.053,584.513,769.204,481.58
18,846.0037,692.00
188,460.00Método NuevoA
Costo motor Base 304.00Motor especial 39.60Componentes especiales 60.00Costo ordenes 210.29Total 613.89
3,056.883,321.453,537.923,706.294,355.69
17,450.2934,630.29
172,070.29
2.00 3.00 5.00 10.00B C D E N° Unidades
90.00 90.00 90.00 90.0035.00 35.00 35.00 35.00
5.00 5.00 5.00 5.00117.00 117.00 117.00 117.00247.00 247.00 247.00 247.00
64.40 96.60 161.00 322.00108.99 120.26 142.80 199.15
costos b costos c costos d costos e n unidades420.39 463.86 550.80 768.15 1.00
3,409.36 3,761.90 4,466.99 6,229.70 8.113,733.06 4,119.08 4,891.10 6,821.17 8.883,997.91 4,411.31 5,238.11 7,305.11 9.514,203.90 4,638.60 5,508.00 7,681.50 10.004,998.44 5,515.30 6,549.01 9,133.30 11.89
21,019.50 23,193.00 27,540.00 38,407.50 50.0042,039.00 46,386.00 55,080.00 76,815.00 100.00
210,195.00 231,930.00 275,400.00 384,075.00 500.00
B C D E304.00 304.00 304.00 304.00
79.20 118.80 198.00 396.00120.00 180.00 300.00 600.00210.29 210.29 210.29 210.29713.49 813.09 1,012.29 1,510.29 1.00
3,438.04 3,819.19 4,581.51 6,487.29 8.113,733.10 4,144.75 4,968.05 7,026.29 8.883,974.52 4,411.11 5,284.30 7,467.29 9.514,162.29 4,618.29 5,530.29 7,810.29 10.004,886.53 5,417.38 6,479.07 9,133.29 11.89
19,490.29 21,530.29 25,610.29 35,810.29 50.0038,650.29 42,670.29 50,710.29 70,810.29 100.00
191,930.29 211,790.29 251,510.29 350,810.29 500.00
29.0010.00
6% costo de ma 2.0033.00
35% otros cost 26.00
costo por unidadComponentes especiales 19,500,000.00 325,000.00 60.00Costo órdenes 13,800,000.00 65,625.00 210.29
1 antiguo 1 nuevo 10 nuevo 50 nuevo 100 nuevoA 376.9 613.9 370.6 349.0 346.3BCDE
A B C D E1 Unidades An 376.9 420.4 463.9 550.8 768.21 Unidad Nue 613.9 713.5 813.1 1012.3 1510.3
A B C D E10 Unidades A 376.9 420.4 463.9 550.8 768.210 Unidades N 370.6 416.2 461.8 553.0 781.0
A B C D E50 Unidades A 376.9 420.4 463.9 550.8 768.250 Unidades N 349.0 389.8 430.6 512.2 716.2
A B C D E100 Unidades 376.9 420.4 463.9 550.8 768.2100 Unidades 346.3 386.5 426.7 507.1 708.1
A B C D E
1 Unidades Antiguas 376.9 420.4 463.9 550.8 768.2
1 Unidad Nuevo 613.9 713.5 813.1 1012.3 1510.3
100.0300.0500.0700.0900.0
1100.01300.01500.0
Costeo Tradicional vs Costeo Nuevo (1 u)
Prec
io U
nita
rio
A B C D E
10 Unidades An-tiguas
376.9 420.4 463.9 550.8 768.2
10 Unidades Nuevas 370.6 416.2 461.8 553.0 781.0
50.0
250.0
450.0
650.0
Costeo Tradicional vs Costeo Nuevo (10 u)
Prec
io U
nita
rio
A B C D E
50 Unidades Anti-aguas
376.9 420.4 463.9 550.8 768.2
50 Unidades Nuevas 349.0 389.8 430.6 512.2 716.2
50.0
250.0
450.0
650.0
Costeo Tradicional vs Costeo Nuevo (50 u)
Prec
io U
nita
rio
A B C D E
100 Unidades An-tiguas
376.9 420.4 463.9 550.8 768.2
100 Unidades Nuevas 346.3 386.5 426.7 507.1 708.1
50.0250.0450.0650.0
Costeo Tradicional vs Costeo Nuevo (100 u)
Prec
io U
nita
rio
376.9 420.4 463.9 550.8 768.2 10.0376.9 420.4 463.9 550.8 768.2 50.0376.9 420.4 463.9 550.8 768.2 100.0
50.0100.0
10.0
A B C D E
50 Unidades Anti-aguas
376.9 420.4 463.9 550.8 768.2
50 Unidades Nuevas 349.0 389.8 430.6 512.2 716.2
50.0
250.0
450.0
650.0
Costeo Tradicional vs Costeo Nuevo (50 u)
Prec
io U
nita
rio
A B C D E
100 Unidades An-tiguas
376.9 420.4 463.9 550.8 768.2
100 Unidades Nuevas 346.3 386.5 426.7 507.1 708.1
50.0250.0450.0650.0
Costeo Tradicional vs Costeo Nuevo (100 u)
Prec
io U
nita
rio
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