Professional Documents
Culture Documents
Cantidad
(und)
Precio de
Compra
Descuento
Comercial
Tela
Plstico
Dispositivo Chilln
1,500
2,800
600
S/. 4.50
S/. 5.50
S/. 1.50
6% o (0.94)
4% o (0.96)
5% o (0.95)
Importe Bruto
(+) Portes
(+) Embalajes
Embalaje
Importe
0.5 x und
300
50
S/. 7,095.00
S/. 15,084.00
S/.
905.00
S/. 23,084.00
S/.
100.00
S/.
80.00
Costo Total
S/.23,264.00
Paso 02: Hallamos la constante de proporcionalidad K, que nos permite simplificar el reparto
de los costos comunes a varios productos (prorrateo de gastos comunes):
=
23,264.00
= .
23,084.00
Importe
S/. 7,095.00
S/. 15,084.00
S/.
905.00
Cantidad
1500
2800
600
Precio Unitario
S/. 4.730
S/. 5.387
S/. 1.508
Constante k
1.0077976
1. 0077976
1. 0077976
Precio Unitario
Costo Unitario
S/. 4.730
S/. 5.387
S/. 1.508
S/. 4.767
S/. 5.429
S/. 1.520
Motor:
Aspas:
Interruptor:
S/. 23,264.00
S/. 4.767
S/. 5.429
S/. 1.520
S/. 11.716
K:
y que:
=
Reemplazando FAR:
METODO A)
Cantidad (und)
Precio de Compra
1,500
S/.
240.00
3,600
S/.
5.00
1,500
S/.
2.00
Importe Bruto
(-) Descuento Comercial
4%
(+) Portes (S/. 0.10 x cada unidad)
(+) Embalajes
Importe
S/.
S/.
S/.
S/.
S/.
S/.
S/.
360,000.00
18,000.00
3,000.00
381,000.00
15,240.00
660.00
120.00
Costo Total
S/.
366,540.00
Paso 02: Hallamos la constante de proporcionalidad K, que nos permite simplificar el reparto
de los costos comunes a varios productos (prorrateo de gastos comunes):
=
366,540
= .
381,000
Constante k
0.962047
0.962047
0.962047
Precio Unitario
S/.
240.00
S/.
5.00
S/.
2.00
Costo Unitario
S/.
S/.
S/.
230.89
4.81
1.924
Cantidad (und)
1,500
3,600
1,500
Precio de Compra
S/.
240.00
S/.
5.00
S/.
2.00
Descuento (4%)
0.96
0.96
0.96
Importe Bruto
(+) Portes
(+) Embalajes
Importe
S/. 345,600.00
S/. 17,280.00
S/. 2,880.00
S/. 365,760.00
S/.
660.00
S/.
120.00
Costo Total
S/.366,540.00
Paso 02: Hallamos la constante de proporcionalidad K, que nos permite simplificar el reparto
de los costos comunes a varios productos (prorrateo de gastos comunes):
=
366,540
= .
365,760
Cantidad
1,500
3,600
1,500
Precio Unitario
S/.
S/.
S/.
230.40
4.80
1.92
Constante k
1.0021325
1. 0021325
1. 0021325
Precio Unitario
S/.
S/.
S/.
230.40
4.80
1.92
Costo Unitario
S/. 230.89
S/.
4.81
S/.
1.924
S/. 230.89
S/. 4.81
S/. 1.924