Quiz de Ingeniería de procesos

Ana Romero (0231810045) y Sarah Bonilla (0231810034)

A process has been designed to produce a new product P. Based on your design calculations, the
fixed capital investment of the process is estimated to be $500MM. The useful life period of the
process is taken to be 10 years. The salvage value of the process is assumed to be 10 percent of the
fixed capital investment. Other fixed charges for the process (property taxes, insurance, salaries,
and so on) are
$30MM/yr. The maximum production capacity of the process is 300,000tons/yr of product P. The
operating cost of the process is $250/ton. It is desired to break even at a production rate of 33.3
percent of the maximum process capacity. What should be the selling price of the product?
Solución algebraica
𝐹𝐶𝐼 = $500𝑀𝑀
𝑉𝑖𝑑𝑎 𝑢𝑡𝑖𝑙 = 10 𝑦𝑒𝑎𝑟𝑠

𝑉𝑎𝑙𝑜𝑟 𝑑𝑒 𝑠𝑎𝑙𝑣𝑎𝑚𝑒𝑛𝑡𝑜 = 10%𝐹𝐶𝐼 = $50𝑀𝑀

$500𝑀𝑀 − $50𝑀𝑀
𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑐𝑖ó𝑛 = = $45𝑀𝑀/𝑦𝑟
10 𝑦𝑒𝑎𝑟𝑠
$30𝑀𝑀 $45𝑀𝑀
𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠 = + = $75𝑀𝑀/𝑦𝑟
𝑦𝑟 𝑦𝑟
En el punto de equilibrio:
$250 300000𝑡𝑜𝑛
𝐶𝑜𝑠𝑡𝑜𝑠 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑠 = ∗ ∗ 0,333 = $25𝑀𝑀/𝑦𝑟
𝑡𝑜𝑛 𝑦𝑟
$75𝑀𝑀 $25𝑀𝑀
𝐶𝑜𝑠𝑡𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠 𝑑𝑒 𝑝𝑟𝑜𝑑𝑢𝑐𝑐𝑖ó𝑛 = + = $100𝑀𝑀/𝑦𝑟
𝑦𝑟 𝑦𝑟
𝐼𝑛𝑔𝑟𝑒𝑠𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠 = 𝐶𝑜𝑠𝑡𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠 𝑑𝑒 𝑝𝑟𝑜𝑑𝑢𝑐𝑐𝑖ó𝑛
Donde
300000𝑡𝑜𝑛𝑠
𝑃𝑟𝑜𝑑𝑢𝑐𝑐𝑖ó𝑛 = ∗ 0,333 = 99900𝑡𝑜𝑛𝑠/𝑦𝑟 ≈ 100000𝑡𝑜𝑛𝑠/𝑦𝑟
𝑦𝑟
𝐼𝑛𝑔𝑟𝑒𝑠𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠 = 𝑥 ∗ 100000𝑡𝑜𝑛𝑠/𝑦𝑟

𝑥 = 𝑝𝑟𝑒𝑐𝑖𝑜 𝑑𝑒 𝑣𝑒𝑛𝑡𝑎 𝑑𝑒𝑙 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑜

100000𝑡𝑜𝑛𝑠 $100𝑀𝑀
𝑥∗ =
𝑦𝑟 𝑦𝑟
$100𝑀𝑀/𝑦𝑟
𝑥= = $1000/𝑡𝑜𝑛
100000𝑡𝑜𝑛𝑠/𝑦𝑟

𝑬𝒍 𝒑𝒓𝒆𝒄𝒊𝒐 𝒅𝒆 𝒗𝒆𝒏𝒕𝒂 𝒅𝒆𝒍 𝒑𝒓𝒐𝒅𝒖𝒄𝒕𝒐 𝒅𝒆𝒃𝒆𝒓í𝒂 𝒔𝒆𝒓 $𝟏𝟎𝟎𝟎/𝒕𝒐𝒏

 Solución Gráfica

300

250

200

150
Variable
(x10^6)

charges
Fixed charges
Break even point
100 Break

50

0
0 50 100 150 200 250 300
(x10^3) Ton/año