LACTEOS MADRIGAL

Produccion Bimestral

Leche 240,000 Bolsas

Queso 12,000 Unidades
Crema 4,500 Frascos

Estandares de mano de obra directa (en minutos)

Tiempos
Productos
1 2 3 4 5
Leche 180 144 270 126
Queso 120 96 149 40
Crema 60 54 72

*Leche: Tiempos invertidos por cada lote de 1000 bolsas

Queso: Tiempos invertidos por cada lote de 200 unidades
Crema: Tiempos invertidos por cada lote de 75 frascos

Costos por hora de mano de obra directa

Etapa 1 $ 1,160 Etapa 5 $ 1,180

Etapa 2 $ 1,080 Etapa 6 $ 1,200
Etapa 3 $ 1,250 Etapa 7 $ 1,150
Etapa 4 $ 1,050 Etapa 8 $ 1,250

a) Produccion Anual de productos

Leche 1,440,000 Bolsas 1440

Queso 72,000 Unidades 360
Crema 27,000 Frascos 360

b) Costo por minuto de cada estacion

Etapa 1 $ 19 Por minuto Etapa 5 $ 20

Etapa 2 $ 18 Por minuto Etapa 6 $ 20
Etapa 3 $ 21 Por minuto Etapa 7 $ 19
Etapa 4 $ 18 Por minuto Etapa 8 $ 21

c) Minutos totales por produccion anual

 Tiempos
Productos
1 2 3 4 5
Leche 259,200 207,360 388,800 181,440 -
Queso 43,200 34,560 53,640 - 14,400
Crema 21,600 19,440 25,920 - -

d) Valor total por minuto y por estacion por cada uno de los productos

Tiempos
Productos
1 2 3 4 5
Leche $ 5,011,200 $ 3,732,480 $ 8,100,000 $ 3,175,200 $ -
Queso $ 835,200 $ 622,080 $ 1,117,500 $ - $ 283,200
Crema $ 417,600 $ 349,920 $ 540,000 $ - $ -
Total por etapa $ 6,264,000 $ 4,704,480 $ 9,757,500 $ 3,175,200 $ 283,200

Presupuesto anual de la mano de obra por producto

Leche $ 20,018,880.00
Queso $ 3,433,980.00
Crema $ 1,704,120.00

Presupuesto anual de la mano de obra por producto

Etapa 1 $ 6,264,000
Etapa 2 $ 4,704,480
Etapa 3 $ 9,757,500
Etapa 4 $ 3,175,200
Etapa 5 $ 283,200
Etapa 6 $ 576,000
Etapa 7 $ 96,600
Etapa 8 $ 300,000
DRIGAL

Total Minutos por

6 7 8 producto
720
80 485
14 40 240

Por minuto 1160

Por minuto
Por minuto
Por minuto
 Total Minutos por
6 7 8 producto
- - - 1,036,800
28,800 - - 174,600
- 5,040 14,400 86,400

Total por producto

6 7 8
$ - $ - $ - $ 20,018,880
$ 576,000 $ - $ - $ 3,433,980
$ - $ 96,600 $ 300,000 $ 1,704,120
$ 576,000 $ 96,600 $ 300,000 $ 25,156,980
 LICORERA DEL RHIN S.A.
Produccion prevista

A 75,000
B 20,000
C 45,000
D 30,000

Estandares de consumo

Insumos utilizados
Productos
1 2 3 4 5
A 1.50 Litros 50 g 75 g 60 cm³ 25 cm³
B 0.70 Litros 40 g 60 g 25 cm³
C 2.00 Litros 70 g 90 g 75 cm³
D 1.00 Litros 30 g 60 g 120 cm³

Presupuesto consumo

Cantidad
Producto 1 2 3 4 5
produccion
A 75,000 112,500 Litros 3,750,000 g 5,625,000 g 4,500,000 cm³ 1,875,000 cm³
B 20,000 14,000 Litros 800,000 g 1,200,000 g 500,000 cm³ 0 cm³
C 45,000 90,000 Litros 3,150,000 g 4,050,000 g 0 cm³ 3,375,000 cm³
D 30,000 30,000 Litros 900,000 g 1,800,000 g 3,600,000 cm³ 0 cm³
Total 170,000 246,500 Litros 8,600,000 g 12,675,000 g 8,600,000 cm³ 5,250,000 cm³

Insumos

1 246,500 Litros
2 8,600 kg
3 12,675 kg
4 8,600 Litros
5 5,250 Litros
S.A.
 LADRILLERA HORIZONTE

PRODUCCION BIMESTRAL

PRODUCTOS
BIMESTRES
X Y Z
PRIMERO 450,000 360,000 75,000
SEGUNDO 300,000 240,000 50,000
TERCERO 262,500 210,000 43,750
CUARTO 225,000 180,000 37,500
QUINTO 150,000 120,000 25,000
SEXTO 112,500 90,000 18,750

ESTANDARES DE CONSUMO DE MATERIAL (EN GRAMOS)

MATERIALES
PRODUCTOS
A B C
X 15 grs 20 grs 10 grs
Y 180 grs 150 grs 100 grs
Z 20 grs 40 grs 50 grs

precio de adquisicion de los materiales (en pesos)

SEMESTRES
MATERIALES
PRIMERO SEGUNDO
A $ 15 $ 17
B $ 60 $ 70
C $ 120 $ 135
D $ 50 $ 56

INVENTARIOS INICIALES Y FINALES PRONOSTICADOS (EN LIBRAS)

MATERIALES
PRODUCTOS
A B C
INICIAL 62000 Lbs 55000 Lbs 36000 Lbs
FINAL 60000 Lbs 64000 Lbs 42000 Lbs

CONSUMOS X
 QP A B
1 450,000 6,750,000 9,000,000
2 300,000 4,500,000 6,000,000
3 262,500 3,937,500 5,250,000
4 225,000 3,375,000 4,500,000
5 150,000 2,250,000 3,000,000
6 112,500 1,687,500 2,250,000
TOTALES 22,500,000 30,000,000

CONSUMOS Y
QP A B
1 360,000 64,800,000 54,000,000
2 240,000 43,200,000 36,000,000
3 210,000 37,800,000 31,500,000
4 180,000 32,400,000 27,000,000
5 120,000 21,600,000 18,000,000
6 90,000 16,200,000 13,500,000
TOTALES 216,000,000 180,000,000

CONSUMOS Z
QP A B
1 75,000 1,500,000 3,000,000
2 50,000 1,000,000 2,000,000
3 43,750 875,000 1,750,000
4 37,500 750,000 1,500,000
5 25,000 500,000 1,000,000
6 18,750 375,000 750,000
TOTALES 5,000,000 10,000,000

CONSUMOS TOTALES
A B C
1 73,050,000 66,000,000 44,250,000
2 48,700,000 44,000,000 29,500,000
3 42,612,500 38,500,000 25,812,500
4 36,525,000 33,000,000 22,125,000
5 24,350,000 22,000,000 14,750,000
6 18,262,500 16,500,000 11,062,500
TOTALES 243,500,000 220,000,000 147,500,000
Inventarios iniciales y finales pronosticados (en libras)

Materiales
Productos
A B C
Inicio Inicial 28,122,727 g 24,947,580 g 16,329,325 g
Inicio Final 27,215,542 g 29,029,912 g 19,050,880 g

Compras
MATERIAL A Q Consumir II IF
BIMESTRE 1 73,050,000.00 28,122,726.94 27,850,571.52
BIMESTRE 2 48,700,000.00 27,850,571.52 27,669,134.57
BIMESTRE 3 42,612,500.00 27,669,134.57 27,510,377.24
BIMESTRE 4 36,525,000.00 27,510,377.24 27,374,299.53
BIMESTRE 5 24,350,000.00 27,374,299.53 27,283,581.06
BIMESTRE 6 18,262,500.00 27,283,581.06 27,215,542.20
243,500,000.00

MATERIAL B Q Consumir II IF
BIMESTRE 1 66,000,000.00 24,947,580.35 26,172,279.75
BIMESTRE 2 44,000,000.00 26,172,279.75 26,988,746.02
BIMESTRE 3 38,500,000.00 26,988,746.02 27,703,154.00
BIMESTRE 4 33,000,000.00 27,703,154.00 28,315,503.70
BIMESTRE 5 22,000,000.00 28,315,503.70 28,723,736.83
BIMESTRE 6 16,500,000.00 28,723,736.83 29,029,911.68
220,000,000.00

MATERIAL C Q Consumir II IF
BIMESTRE 1 44,250,000.00 16,329,325.32 17,145,791.59
BIMESTRE 2 29,500,000.00 17,145,791.59 17,690,102.43
BIMESTRE 3 25,812,500.00 17,690,102.43 18,166,374.42
BIMESTRE 4 22,125,000.00 18,166,374.42 18,574,607.55
BIMESTRE 5 14,750,000.00 18,574,607.55 18,846,762.97
BIMESTRE 6 11,062,500.00 18,846,762.97 19,050,879.54
147,500,000.00

MATERIAL D Q Consumir II IF
BIMESTRE 1 25,500,000.00 9,752,235.96 9,275,963.97
BIMESTRE 2 17,000,000.00 9,275,963.97 8,958,449.31
BIMESTRE 3 14,875,000.00 8,958,449.31 8,680,623.98
BIMESTRE 4 12,750,000.00 8,680,623.98 8,442,487.99
BIMESTRE 5 8,500,000.00 8,442,487.99 8,283,730.66
BIMESTRE 6 6,375,000.00 8,283,730.66 8,164,662.66
85,000,000.00

Precio de adquisición de los materiales (en pesos)

Semestres
Materiales
Primero Segundo
A 15 17
B 60 70
C 120 135
D 50 56

MATERIAL A $ MATERIAL A MATERIAL B

BIMESTRE 1 72,777,845 1,091,667,669 67,224,699
BIMESTRE 2 48,518,563 727,778,446 44,816,466
BIMESTRE 3 42,453,743 636,806,140 39,214,408
BIMESTRE 4 36,388,922 618,611,679 33,612,350
BIMESTRE 5 24,259,282 412,407,786 22,408,233
BIMESTRE 6 18,194,461 309,305,839 16,806,175
3,796,577,559

Kardex Ma

Material A Q II $ II Q COMPRA
BIMESTRE 1 28,122,726.94 421,840,904 72,777,844.58
BIMESTRE 2 27,850,571.52 417,758,573 48,518,563.05
BIMESTRE 3 27,669,134.57 415,037,019 42,453,742.67
BIMESTRE 4 27,510,377.24 467,676,413 36,388,922.29
BIMESTRE 5 27,374,299.53 465,363,092 24,259,281.53
BIMESTRE 6 27,283,581.06 463,820,878 18,194,461.14

Material B Q II $ II Q COMPRA
BIMESTRE 1 24,947,580.35 1,496,854,821 67,224,699.40
BIMESTRE 2 26,172,279.75 1,570,336,785 44,816,466.27
BIMESTRE 3 26,988,746.02 1,619,324,761 39,214,407.98
BIMESTRE 4 27,703,154.00 1,939,220,780 33,612,349.70
BIMESTRE 5 28,315,503.70 1,982,085,259 22,408,233.13
BIMESTRE 6 28,723,736.83 2,010,661,578 16,806,174.85

Material C Q II $ II Q COMPRA
BIMESTRE 1 25,500,000.00 3,060,000,000 45,066,466.27
BIMESTRE 2 17,000,000.00 2,040,000,000 30,044,310.84
BIMESTRE 3 14,875,000.00 1,785,000,000 26,288,771.99
BIMESTRE 4 12,750,000.00 1,721,250,000 22,533,233.13
BIMESTRE 5 8,500,000.00 1,147,500,000 15,022,155.42
BIMESTRE 6 6,375,000.00 860,625,000 11,266,616.57

Material D Q II $ II Q COMPRA
BIMESTRE 1 25,500,000.00 1,275,000,000 25,023,728.01
BIMESTRE 2 17,000,000.00 850,000,000 16,682,485.34
BIMESTRE 3 14,875,000.00 743,750,000 14,597,174.67
BIMESTRE 4 12,750,000.00 714,000,000 12,511,864.01
BIMESTRE 5 8,500,000.00 476,000,000 8,341,242.67
BIMESTRE 6 6,375,000.00 357,000,000 6,255,932.00

Kardex Pro

Producto X Mt. A COSTO A Mt. B

BIMESTRE 1 6,750,000.00 101,250,000.00 9,000,000.00
BIMESTRE 2 4,500,000.00 67,500,000.00 6,000,000.00
BIMESTRE 3 3,937,500.00 59,062,500.00 5,250,000.00
BIMESTRE 4 3,375,000.00 57,375,000.00 4,500,000.00
BIMESTRE 5 2,250,000.00 38,250,000.00 3,000,000.00
BIMESTRE 6 1,687,500.00 28,687,500.00 2,250,000.00

Producto Y Mt. A COSTO A Mt. B

BIMESTRE 1 64,800,000.00 972,000,000.00 54,000,000.00
BIMESTRE 2 43,200,000.00 648,000,000.00 36,000,000.00
BIMESTRE 3 37,800,000.00 567,000,000.00 31,500,000.00
BIMESTRE 4 32,400,000.00 550,800,000.00 27,000,000.00
BIMESTRE 5 21,600,000.00 367,200,000.00 18,000,000.00
BIMESTRE 6 16,200,000.00 275,400,000.00 13,500,000.00

Producto Z Mt. A COSTO A Mt. B

BIMESTRE 1 1,500,000.00 22,500,000.00 3,000,000.00
BIMESTRE 2 1,000,000.00 15,000,000.00 2,000,000.00
BIMESTRE 3 875,000.00 13,125,000.00 1,750,000.00
BIMESTRE 4 750,000.00 12,750,000.00 1,500,000.00
BIMESTRE 5 500,000.00 8,500,000.00 1,000,000.00
BIMESTRE 6 375,000.00 6,375,000.00 750,000.00

PRODUCTO X PRODUCTO Y
BIMESTRE 1 1,406,250,000.00 9,432,000,000.00
BIMESTRE 2 937,500,000.00 6,288,000,000.00
BIMESTRE 3 820,312,500.00 5,502,000,000.00
BIMESTRE 4 802,125,000.00 5,374,800,000.00
BIMESTRE 5 534,750,000.00 3,583,200,000.00
BIMESTRE 6 401,062,500.00 2,687,400,000.00
MP X PRODUCTOS 4,902,000,000.00 32,867,400,000.00
ORIZONTE

D
10 grs
50 grs
40 grs

D
21500 Lbs
18000 Lbs
C D
4,500,000 4,500,000
3,000,000 3,000,000
2,625,000 2,625,000
2,250,000 2,250,000
1,500,000 1,500,000
1,125,000 1,125,000
15,000,000 15,000,000

C D
36,000,000 18,000,000
24,000,000 12,000,000
21,000,000 10,500,000
18,000,000 9,000,000
12,000,000 6,000,000
9,000,000 4,500,000
120,000,000 60,000,000

C D
3,750,000 3,000,000
2,500,000 2,000,000
2,187,500 1,750,000
1,875,000 1,500,000
1,250,000 1,000,000
937,500 750,000
12,500,000 10,000,000

D
25,500,000
17,000,000
14,875,000
12,750,000
8,500,000
6,375,000
85,000,000
 D
9,752,236 g
8,164,663 g

ras
Q Compra % Q Compra 242,592,815.26
72,777,844.58 30%
48,518,563.05 20%
42,453,742.67 18%
36,388,922.29 15%
24,259,281.53 10%
18,194,461.14 8%
242,592,815.26

Q Compra % Q Compra 224,082,331.33

67,224,699.40 30%
44,816,466.27 20%
39,214,407.98 18%
33,612,349.70 15%
22,408,233.13 10%
16,806,174.85 8%
224,082,331.33

Q Compra % Q Compra 150,221,554.22

45,066,466.27 30%
30,044,310.84 20%
26,288,771.99 18%
22,533,233.13 15%
15,022,155.42 10%
11,266,616.57 8%
150,221,554.22

Q Compra % Q Compra 83,412,426.71

25,023,728.01 30%
16,682,485.34 20%
 14,597,174.67 18%
12,511,864.01 15%
8,341,242.67 10%
6,255,932.00 8%
83,412,426.71

$ MATERIAL B MATERIAL C $ MATERIAL C MATERIAL D

4,033,481,964 45,066,466 5,407,975,952 25,023,728
2,688,987,976 30,044,311 3,605,317,301 16,682,485
2,352,864,479 26,288,772 3,154,652,639 14,597,175
2,352,864,479 22,533,233 3,041,986,473 12,511,864
1,568,576,319 15,022,155 2,027,990,982 8,341,243
1,176,432,239 11,266,617 1,520,993,236 6,255,932
14,173,207,457 18,758,916,583

Kardex Materiales

$ COMPRA C/U Q CONSUMIDA $ COSTO MP

1,091,667,669 15.00 73,050,000.00 1,095,750,000.00
727,778,446 15.00 48,700,000.00 730,500,000.00
636,806,140 15.00 42,612,500.00 639,187,500.00
618,611,679 17.00 36,525,000.00 620,925,000.00
412,407,786 17.00 24,350,000.00 413,950,000.00
309,305,839 17.00 18,262,500.00 310,462,500.00

$ COMPRA C/U Q CONSUMIDA $ COSTO MP

4,033,481,964 60.00 66,000,000.00 3,960,000,000.00
2,688,987,976 60.00 44,000,000.00 2,640,000,000.00
2,352,864,479 60.00 38,500,000.00 2,310,000,000.00
2,352,864,479 70.00 33,000,000.00 2,310,000,000.00
1,568,576,319 70.00 22,000,000.00 1,540,000,000.00
1,176,432,239 70.00 16,500,000.00 1,155,000,000.00

$ COMPRA C/U Q CONSUMIDA $ COSTO MP

5,407,975,952 120.00 44,250,000.00 5,310,000,000.00
3,605,317,301 120.00 29,500,000.00 3,540,000,000.00
3,154,652,639 120.00 25,812,500.00 3,097,500,000.00
 3,041,986,473 135.00 22,125,000.00 2,986,875,000.00
2,027,990,982 135.00 14,750,000.00 1,991,250,000.00
1,520,993,236 135.00 11,062,500.00 1,493,437,500.00

$ COMPRA C/U Q CONSUMIDA $ COSTO MP

1,251,186,401 50.00 25,500,000.00 1,275,000,000.00
834,124,267 50.00 17,000,000.00 850,000,000.00
729,858,734 50.00 14,875,000.00 743,750,000.00
700,664,384 56.00 12,750,000.00 714,000,000.00
467,109,590 56.00 8,500,000.00 476,000,000.00
350,332,192 56.00 6,375,000.00 357,000,000.00

Kardex Productos

COSTO B Mt.C COSTO C Mt.D

540,000,000.00 4,500,000.00 540,000,000.00 4,500,000.00
360,000,000.00 3,000,000.00 360,000,000.00 3,000,000.00
315,000,000.00 2,625,000.00 315,000,000.00 2,625,000.00
315,000,000.00 2,250,000.00 303,750,000.00 2,250,000.00
210,000,000.00 1,500,000.00 202,500,000.00 1,500,000.00
157,500,000.00 1,125,000.00 151,875,000.00 1,125,000.00

COSTO B Mt.C COSTO C Mt.D

3,240,000,000.00 36,000,000.00 4,320,000,000.00 18,000,000.00
2,160,000,000.00 24,000,000.00 2,880,000,000.00 12,000,000.00
1,890,000,000.00 21,000,000.00 2,520,000,000.00 10,500,000.00
1,890,000,000.00 18,000,000.00 2,430,000,000.00 9,000,000.00
1,260,000,000.00 12,000,000.00 1,620,000,000.00 6,000,000.00
945,000,000.00 9,000,000.00 1,215,000,000.00 4,500,000.00

COSTO B Mt.C COSTO C Mt.D

180,000,000.00 3,750,000.00 450,000,000.00 3,000,000.00
120,000,000.00 2,500,000.00 300,000,000.00 2,000,000.00
105,000,000.00 2,187,500.00 262,500,000.00 1,750,000.00
105,000,000.00 1,875,000.00 253,125,000.00 1,500,000.00
70,000,000.00 1,250,000.00 168,750,000.00 1,000,000.00
52,500,000.00 937,500.00 126,562,500.00 750,000.00

PRODUCTO Z Total Mp Bimestral

802,500,000.00 11,640,750,000.00
535,000,000.00 7,760,500,000.00
468,125,000.00 6,790,437,500.00
454,875,000.00 6,631,800,000.00
303,250,000.00 4,421,200,000.00
 227,437,500.00 3,315,900,000.00
2,791,187,500.00 40,560,587,500.00
$ MATERIAL D
1,251,186,401
834,124,267
729,858,734
700,664,384
467,109,590
350,332,192
4,333,275,567
 COSTO D TOTAL
225,000,000.00 1,406,250,000.00
150,000,000.00 937,500,000.00
131,250,000.00 820,312,500.00
126,000,000.00 802,125,000.00
84,000,000.00 534,750,000.00
63,000,000.00 401,062,500.00
4,902,000,000.00

COSTO D TOTAL
900,000,000.00 9,432,000,000.00
600,000,000.00 6,288,000,000.00
525,000,000.00 5,502,000,000.00
504,000,000.00 5,374,800,000.00
336,000,000.00 3,583,200,000.00
252,000,000.00 2,687,400,000.00
32,867,400,000.00

COSTO D TOTAL
150,000,000.00 802,500,000.00
100,000,000.00 535,000,000.00
87,500,000.00 468,125,000.00
84,000,000.00 454,875,000.00
56,000,000.00 303,250,000.00
42,000,000.00 227,437,500.00
2,791,187,500.00