Examen Resuelto de Costos

D C T C E @ L N K N D F D W L A D C ................................. .................................................. .................................. ................................. ................................. ............................. ............< EKCE@ND]LE@KCDU EKCE@ND]LE@KCDU LC^DU ND ]DUKF_D] DF DWLADC............................... ............................................... ................................. .................................. ...................= U K F T E @ Õ C LF D W L A D C............................... ................................................ .................................. .................................. .................................. ................................. .................... ....5 NDZL]^LADC^K @ ............................... ................................................ .................................. ................................. ................................. .................................. .................................. .......................... .........5  Ekstk ndf `cvdctlr`k o`clf ................................ ................................................. .................................. ................................. ................................. ................................. ....................... ....... >   Ekstk nd fl Adral Lckralf.................................. Lckralf.................................................. ................................. ................................. ................................. .................................. ................... > LU@DC^KU EKC^LMFDU NDF NDZL]^LADC^K @ .............................. ............................................... .................................. ................................. ................................. ................... 4 NDZL]^LADC^K @@ ................................. .................................................. .................................. ................................. ................................. ................................. ................................. ........................ .......?
Zkr9 ]èglrn Ekcnkr` Elff`slyl

EKC^LM@F@NLN ND EKU^KU

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FlEkaplüál @cnustr`lf ‖Fl_drt`dctd‑U.L.dapfdlucprkedskndolmrèle`õcndmdm`nls hlsdksls,qudekaprdcndc hlsdksls,qudekaprdcndctrdsndplrtl trdsndplrtladctks9 adctks9 Lf
Ndplrtladctk@95.4::f`trksdcuc8:%ndlelmlnkrdspdetklfksekstksndekcvdrs`õc ekcucekstkndMs<.?::





Ndplrtladctk@@9<.4::f`trksladn`k tdra`clrrdspdetklfkshlstksndekcvdrs`õc euykekstklse`dcndlMs<.<:: Ndplrtladctk@@@9<.:::f`trksdcuc?:%ndlelmlnkrdspdetklalckndkmrlyhlstks `cn`rdetksndolmrèle`õcMs04:

Fkshlstks`ceurr`nksnur Fkshlstks`ceurr`nksnurlctddfads lctddfadsoudrkc9 oudrkc9 ND^LFFD

NDZ. @

Altdr`lf Alck nd Kmrl

0.4:: 7.>4: =.<4:

Hlstksndolmrèle`õc

NDZ. @@

NDZ. @@@ 5.4>: (*) 7.::: 5.7::

5.<7: >.<4:

(*)Dcvlsdsyaltdr`lfds` (*)Dcvlsdsyaltdr`lfds`cn`rdetks cn`rdetks

Df`cokradndprknuee`õcndfadsekcs`hclfkss`hu`dctdsnltks9 ND^LFFD @cvdctlr`k `cè`lf F`trks rde`m`nks F`trks trlcsodr`nks AdralCkralf

@cvdctlr`k o`clf

Hrlnkndtdra`cle`õc @cv. O`clf Tc`nlnds pdrn`nls

NDZ. @ 5.4:: >4.::: >=.::: <.4% ?.::: 4 :% 4 ::

NDZ. @@ <.4:: >=.::: >:.4:: =% =.<:: ? :% 0 ::

NDZ. @@@ <.::: >:.4:: 57.::: -.5.5:: 8 4% = ::

Df`cvdctlr`k,elnlndplrtladctklfo`clf`zlrdfadssdelfeufõekctknkdfaltdr`lfydf hrlnkndtdra`cle`õcsdül hrlnkndtdra`cle`õcsdülflnkekcrdf flnkekcrdfle`õclalck le`õclalckndkmrlyhl ndkmrlyhlstksndolmr stksndolmrèle`õc. èle`õc.

Ndtdra`clrdfekstknde Ndtdra`clrdfekstkndelnlndplrtlad lnlndplrtladctk. ctk. Dfekstkpkruc`nln. Dfvlfkrndfks`cvdctlr`ks. ]dh`strksekctlmfds.


Zìh`cl < nd <<


=:
Fl rdskfue` rdskfue`õc õc ndf prdsdctd prdsdctd dxladc dxladc sdrì mlik dfaàtk df aàtknk nk

fkqudqu`drdnde`r fkqudqu`drdnde`r qud fls uc`nlndsndf`cvdct uc`nlndsndf`cvdctlr`k lr`k `cè`lf(Zrk `cè`lf(Zrknuetk nuetksdc sdcprke prkedsk)skcflsquddctrlr dsk)skcflsquddctrlrlcpràdr lcpràdrkl kl fl cudvls qudekrrdspkcnd qudekrrdspkcndc c lf prknuee`õ prknuee`õc c plrl sdrtdra`clnlsy sdrtdra`clnlsy fudhk fudhk dctrlrlc dctrlrlc flsuc` fls uc`nlnd nlnds s cudvls pdr`knk. dxladcndleudrnklfkss`hu`dct fkss`hu`dctdsplsks9 dsplsks9 Zlrlekaprdcndradikrnlr Zlrlekaprdcndradikrnlrdaksskfue`õ daksskfue`õclf clf dxladcndleudrnkl

Fl prknue prknuee`õ e`õc c dqu`vl dqu`vlfdc fdctd td dstì dstì okraln okralnk k pkr fl prknue prknuee`õ e`õc c tdra`c tdra`clnl lnl (Z^) (Z^) aìs aìs df `cvdctlr`ko`clfndprknuetksdcprkedsksdhù `cvdctlr`ko`clfndprkn uetksdcprkedsksdhùcsuhrlnkndlvlced(@cv. csuhrlnkndlvlced(@cv. ZZO%)adcks df` cvdctlr`k`cè`lfndprknuetksdcprkedsksdhùcsuhrlnkndlvlced(@cv.ZZ@%) aìs fladrallckralfsdhùc fladrallckralfsdhùcsuhrlnkndl suhrlnkndlvlced(AL%) vlced(AL%) ..1  + . . % ∝ . . % + %

Dfekstkuc`tlr`kdstlrìokralnk pkrdfekstkndfpdr`knkk`cè`lnlsndfpdr`knknd elnldfdadctk (AZ,AKyH@O)skmrdflprknuee`õcdqu`vl fdctdndelnldfdadctk.      1

        

Dstloõrauflndmdrìsdruslnlplrlelnluckndfksdfdadctksndfekstk

Flvlfule`õcekcs`stddcndtdra`clrdf9    

Zlrldfeìfeufkndfladral lckralfsduslrlfls`hu lckralfsduslrlfls`hu`dctdokrauf `dctdokraufl9 l9 @cvdctlr`k `cè`lf (+) Tc Tc`nlnds ]de`m`nls  (-) Tc T c`nlnds trlcsodr`nls (-) @c @cvdctlr`k o`clf (1) Adral hdcdrlf (-) Adral Ckralf (1) Adral Lckralf


xxxx xxxx (xxxx) (xxxx) xxxx (xxxx) xxxx

    1        Ø %    

Zìh`cl = nd <<


=:
Adral Hdcdrlf Adral Ckralf (>4.::: * <.4%) Adral Lckralf

DFDADC^K

Z^

@C_.O`clfNdZrknuetks @C_.@C@E@LFNDZ]KNTE^KU DCZ]KEDUKUDHÙC% DCZ]KEDUKUDHÙC%

4:: ?84 :

AD]ALLCK]ALF UDHÙC%

ZZ O

%

ZZO%

Z Z@

%

ZZ@%

AL

%

A L%

Z.D.

AZ

>=.:::

?.:::

<::

?.:::

5 . 4 ::

< ::

5. 4 ::

:

<::

:

>>.4::

AK

>=.:::

?.:::

4:

5.:::

5 . 4 ::

8:

= .> 4 :

:

<::

:

>=.44:

H@O

>=.:::

?.:::

4:

5.:::

5 . 4 ::

8:

= .> 4 :

:

<::

:

>=.44:

Zkndakskmsdrvlrqudckt Zkndakskmsdrvlrqudcktdcdakspkred dcdakspkredctlidndfla ctlidndfladralpkrfk dralpkrfkqudsdsupkc qudsdsupkcdquddsdf<::% dquddsdf<::%

DFDADC^K

EKU^KNDF ZD]@KNK

Z.D.

E/T

AZ

0.4::

E<-=

>>.4::

:,=<5>75<>?<

AK

7.>4:

E<-=

>=.44:

:,<0747070>=

H@O

=.<4:

E<-=

>=.44:

:,:4:4=7870??

<.?::,::

Ekstk ndf `cvdctlr`k `cè`lf 

Z^NDF DFDADC^K @C_.@C@.

%\TD Z^NDF OLF^L @C_.@C@. ZL]L<::% UDHÙC%

E/T

EKU^K ^K^LF

AZ

5.4::

:

:

:,=<5>75<>?<

:,::

AK

5.4::

5:

<.:4:

:,<0747070>=

=:7,4=

H@O

5.4::

5:

<.:4:

:,:4:4=7870??

45,:?

=?<,47


Zìh`cl 5 nd <<

E<-<


=:


Kpdrle`õcLux`f`lr >=.::: (5.4::)

Tc`nlnds trlcsodr`nls @cvdct @cvdctlr` lr`k@ k@cè cè`lf `lf

(-)

Z^ DFDADC^K NDFLU@C@E@LNLU DCDFZD]@KNK

EKU^K ^K^LF

E/T

AZ

57.4::

:,=<5>75<>?<

7.=<0,<:

AK

57.4::

:,<0747070>=

8.?>4,8<

H@O

57.4::

:,:4:4=7870??

<.0>4,5?

<8.7<:,<8 E<-5 

@C_.O`clfNdZrknuetks DFDADC^K

DCZ]KEDUKUDHÙC%

EKU^K ^K^LF

E/T

Z ZO

%

ZZO%

AZ

?.:::

<::

?.:::

:,=<5>75<>?<

<.=7:,0:

AK

?.:::

4:

5.:::

:,<0747070>=

404,88

H@O

?.:::

4:

5.:::

:,:4:4=7870??

<4<,40

=.:=7,=?

E<-4

:,::

E<->



AD]ALLCK]ALF

UDHÙC%

DFDADC^K

E/T

EKU^K ^K^LF

AL

%

AL %

AZ

:

< ::

:

:,=<5>75<>?<

:,::

AK

:

< ::

:

:,<0747070>=

:,::

H@O

:

<: :

:

:,:4:4=7870??

:,::


Zìh`cl > nd <<


=:
Lfakadctkndrdlf`zlrfksls`dctksekctlmfds,sdndmdtdcdrdceudctlquddapdzlaksekc ucksslfnksdcfkqudrdspdetllfleudctl@cvdctlr`kndZrknuetksdcZrkedsk(@)plrldffk fkakstrlrdaksdcdfalyk fkakstrlrdaksdcdfalykrndnègleudctl rndnègleudctl9 9

Ulfnk@cè`lf E<-<

<.?: <.?::, :,:: ::

@cvdctlr`k nd Zrknuetks dc Zrkedsk (@)

=:.<::,:: 0.4::,:: 7.>4:,:: =.<4:,::

AZ AK H@O

_lr`ls Eudctls

=:.<::,::

@cvdctlr`k nd Zrknuetks dc Zrkedsk (@@)

<0.?8<,84

>=.:::f`trks

@cvdctlr`k nd Zrknuetks dc Zrkedsk (@)

<0.?8<,84

Ndspuàsndcudstrksls`dc Ndspuàsndcudstrksls`dctksekctlmfd tksekctlmfds s ,dfalykrqudnlrálndfl dfalykrqudnlrálndfls`hu`dctdalc s`hu`dctdalcdrl9 drl9

<.?::,:: <0.?8<,84E<-5^rlcsodr`nklfZrkedsk@@ Ulfnk@cè`lf E<-< =:.<::,:: Ekstk`ceurr`nkdcdfpdr`knk E<-= 

@cvdctlr`kO`clf


E<-4

Zìh`cl 4 nd <<


=:
Adral Hdcdrlf Adral Ckralf (>=.::: * =%) Adral Lckralf

DFDADC^K

Z^

@C_.O`clfNdZrknuetks @C_.@C@E@LFNDZ]KNTE^KU DCZ]KEDUKUDHÙC% DCZ]KEDUKUDHÙC%

0:: 7>: ?:

AD]ALLCK]ALF

UDHÙC%

ZZ O

%

ZZO%

Z Z@

%

ZZ@%

AL

%

Z.D. A L%

AZ

>:.4::

=.<::

<::

=.<::

< . 4 ::

< ::

<. 4 ::

?:

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?:

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AK

>:.4::

=.<::

?:

<.=?:

< . 4 ::

4:

84 :

?:

<::

?:

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H@O

>:.4::

=.<::

?:

<.=?:

< . 4 ::

4:

84 :

?:

<::

?:

><.:8:

Zkndakskmsdrvlrqudckt Zkndakskmsdrvlrqudcktdcdakspkred dcdakspkredctlidndfla ctlidndfladralpkrfk dralpkrfkqudsdsupkc qudsdsupkcdquddsdf< dquddsdf<::% ::%

DFDADC^K

EKU^K NDF ZD]@KNK

Z.D.

E /T

AZ

:,:: E=-=

><.
:,::

AK

5.<7: E=-=

><.:8:

:,:88>=78>:<5

H@O

>.<4: E=-=

><.:8:

:,<:<:>?00=0

Z<

<0.?8<,84

><.
:,>88055?854

<.<::,::




E/T

EKU^K ^K^LF

AZ

<.4::

:

:

:,::

:,::

AK

<.4::

4:

84:

:,:88>=78>:<5

47,:8

H@O

<.4::

4:

84:

:,<:<:>?00=0

84,80

<55,7?


Zìh`cl ? nd <<

E=-<


=:


Kpdrle`õcLux`f`lr (-)

>:.4:: (<.4::)



EKU^K ^K^LF

E/T

AZ

50.:::

:,::

:,::

AK

50.:::

:,:88>=78>:<5

5.:<0,8=

H@O

50.:::

:,<:<:>?00=0

5.0>:,75

Z<

50.:::

:,>88055?854

<7.?50,><

=4.400,0? E=-5 



EKU^K ^K^LF

E/T

ZZ O

%

ZZO%

AZ

=.<::

<::

=.<::

:,::

:,::

AK

=.<::

?:

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08,4?

H@O

=.<::

?:

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<=8,5=

Z<

=.<::

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=.<::

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<.==7,4>

E=-4

50,50

E=->



AD]ALLCK]ALF

UDHÙC%

DFDADC^K

E/T

EKU^K ^K^LF

AL

%

AL %

AZ

?:

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?:

:,::

:,::

AK

?:

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?:

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H@O

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?,:?

Z<

?:

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?:

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=7,?7


Zìh`cl 8 nd <<


=:
Lfakadctkndrdlf`zlrfksls`dctksekctlmfds,sdndmdtdcdrdceudctlquddapdzlaksekc ucksslfnksdcfkqudrdspdetllfleudctl@cvdctlr`kndZrknuetksdcZrkedsk(@@)plrl dffkfkakstrlrdaksdcdf dffkfkakstrlrdaksdcdfalykrndn` alykrndnègleudctl9 egleudctl9

Ulfnk@cè`lf E=-< ^rlcsodr`nkndfZrkedsk@ E<-5

<.<::,:: <0.?8<,84


8.55:,:: :,:: 5.<7:,:: >.<4:,::

AZ AK H@O

_lr`ls Eudctls

8.55:,::

@cvdctlr`k nd Zrknuetks dc Zrkedsk (@@@)

=?.755,7=

>:.4::f`trks


Zdrn`nl Lckralf @cvdctlr`k nd Zrknuetks dc Zrkedsk (@@)

=?.755,7=

5 0 ,5 0 50 , 5 0

Ndspuàsndcudstrksls`dc Ndspuàsndcudstrksls`dctksekctlmfds,df tksekctlmfds,dfalykrqudnl alykrqudnlrálndfls` rálndfls`hu`dctdalcdr hu`dctdalcdrl9 l9

<.<::,:: =?.755,7= Ulfnk@cè`lf E=-< <0.?8<,84 50,50 ^rlcsodr`nkndfZrkedsk@ E<-5 8.55: Ekstk`ceurr`nkdcdfpdr`knk E=-= 

@cvdctlr`kO`clf


E=-5^rlcsodr`nklfZrkedsk@@@ E=->Adral

E=-4

Zìh`cl 7 nd <<


=:
Adral Hdcdrlf Adral Ckralf (>:.4:: * :%) Adral Lckralf

@C_.O`clfNdZrknuetks @C_.@C@E@LFNDZ]KNTE^KU DFDADC^K

Z^


=:: : =::

AD]ALLCK]ALF


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57.:::

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H@O

57.:::

5.5::

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=.>84

< . : ::

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=::

<::

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>:.:84

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DFDADC^K

EKU^K NDF ZD]@KNK

Z.D.

E /T

AZ

5.4>: E5-=

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7.::: E5-=

>:.:84

:,<00?=48:<7

H@O

5.7:: E5-=

>:.:84

:,:0>7===:75?

Z=

=?.755,7=

>:.4::

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04:,::




E/T

EKU^K ^K^LF

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80,74

H@O

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58,05

<<8,87


Zìh`cl 0 nd <<

E5-<


=:


Kpdrle`õcLux`f`lr (-)

57.::: (<.:::)



EKU^K ^K^LF

E/T

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AK

58.:::

:,<00?=48:<7

8.57?,<4

H@O

58.:::

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5.4:7,>=

Z=

58.:::

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57.?>5,>0 E5-5 



EKU^K ^K^LF

E/T

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=77,>>

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:,<00?=48:<7

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H@O

5.5::

84

=.>84

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Z=

5.5::

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=.<=7,05

5.5::

5.=:5,?4

E5-4



AD]ALLCK]ALF

UDHÙC%

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50,05

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= ::

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Z=

= ::

<: :

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:,??=4?5>4?7

<5=,4< E5->


Zìh`cl <: nd <<


=:
Lfakadctkndrdlf`zlrfksls`dctksekctlmfds,sdndmdtdcdrdceudctlquddapdzlaksekc ucksslfnksdcfkqudrdspdetllfleudctl@cvdctlr`kndZrknuetksdcZrkedsk(@@)plrl dffkfkakstrlrdaksdcdf dffkfkakstrlrdaksdcdfalykrndn` alykrndnègleudctl9 egleudctl9

Ulfnk@cè`lf E5-< ^rlcsodr`nkndfZrkedsk@@ E=-5

04:,:: =?.755,7=


<4.5>:,:: 5.4>:,:: 7.:::,:: 5.7::,::

AZ AK H@O

_lr`ls Eudctls

<4.5>:,::

@cvdctlr`k nd Zrknuetks ^dra`clnks

50.8<<,=8

>:.4::f`trks


Zdrn`nl Lckralf @cvdctlr`k nd Zrknuetks dc Zrkedsk (@@@)

50.8<<,=8

=:7,77 =:7,77

Ndspuàsndcudstrksls`dc Ndspuàsndcudstrksls`dctksekctlmfd tksekctlmfds,dfalykrq s,dfalykrqudnlrálndf udnlrálndfls`hu`dctd ls`hu`dctdalcdrl9 alcdrl9

04:,:: 50.8<<,=8 Ulfnk@cè`lf E5-< =?.755,7= =:7,77 ^rlcsodr`nkndfZrkedsk@@E=-5 <4.5>:,:: Ekstk`ceurr`nkdcdfpdr`knk E5-= 

@cvdctlr`kO`clf

E5->Adral

E5-4

^rlcsodr`nkndfZrkedsk@@@ E5-5


E5-5Zrknuetks^dra`clnks

50.8< 50.8<<, <,=8 =8

Zìh`cl << nd <<

Examen Resuelto de Costos

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