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Se tiene un conjunto de materiales cuya lista se entrega en la siguiente tabla, con su demanda total, costos unitarios

y costos totales
ITEM USO TOTAL C/UNITARIO COSTO TOTAL ORDEN
005 2,000 140 280,000 10
102 195,000 110 21,450,000 1
903 4,000 100 400,000 9
810 5,000 90 450,000 8
607 16,000 80 1,280,000 6
501 40,000 70 2,800,000 5
206 240,000 70 16,800,000 2
709 10,000 70 700,000 7
408 80,000 60 4,800,000 4
304 100,000 50 5,000,000 3
Usando la lista, se debe ordenar los materiales de acuerdo a su costo total, comenzando con el de mayor valor y
siguiendo en forma decreciente. La lista ordenada queda como se indica en la tabla que se entrega a continuacin
ITEM USO TOTAL C/UNITARIO COSTO TOTAL ORDEN GRUPOS
102 195,000 110 21,450,000 1 A
206 240,000 70 16,800,000 2 (70.89%)
304 100,000 50 5,000,000 3
B
408 80,000 60 4,800,000 4
501 40,000 70 2,800,000 5 (23.35%)
607 16,000 80 1,280,000 6
709 10,000 70 700,000 7
C
810 5,000 90 450,000 8
903 4,000 100 400,000 9
005 2,000 140 280,000 10 (5.76%)
10 692,000 53,960,000
A continuacin se elige el esquema de clasificacin que utiliza la empresa: A = 20%
de los tems, B = 30% de los tems y C = 50% de los tems. La siguiente tabla corres-
ponde a la clasificacin resultante.
Clasificacin % de tems Valor grupo % del valor Cantidad
A=005,102 20% 38,250,000 70.89% 2
B=903,810,607 30% 12,600,000 23.35% 3
C= el resto 50% 3,110,000 5.76% 5
100% 53,960,000 100% 10
Costo Unitario
Costo Unitario Costo Unitario Costo Unitario Cantidad Valor de
Artculo Promedio Orden
Promedio enero Promedio marzo Promedio anual existente Inventario
febrero
Insumo 10 S/. 1,200 S/. 1,150 S/. 1,250 S/. 1,200 100 S/. 120,000 1
Insumo 7 S/. 900 S/. 950 S/. 850 S/. 900 100 S/. 90,000 2
Insumo 1 S/. 1,500 S/. 1,450 S/. 1,550 S/. 1,500 50 S/. 75,000 3
Insumo 8 S/. 950 S/. 900 S/. 1,000 S/. 950 60 S/. 57,000 4
Insumo 5 S/. 1,100 S/. 1,150 S/. 1,050 S/. 1,100 50 S/. 55,000 5
Insumo 4 S/. 1,000 S/. 950 S/. 1,050 S/. 1,000 40 S/. 40,000 6
Insumo 3 S/. 800 S/. 850 S/. 750 S/. 800 35 S/. 28,000 7
Insumo 6 S/. 950 S/. 1,000 S/. 900 S/. 950 25 S/. 23,750 8
Insumo 2 S/. 1,300 S/. 1,350 S/. 1,250 S/. 1,300 10 S/. 13,000 9
Insumo 9 S/. 800 S/. 850 S/. 750 S/. 800 10 S/. 8,000 10
10 480
A continuacin se elige el esquema de clasificacin que utiliza la empresa: A = 15%
de los tems, B = 35% de los tems y C = 50% de los tems. La siguiente tabla corres-
ponde a la clasificacin resultante.
Clasificacin % de tems Valor grupo % del valor Art / Grupo Cantidad
A= I10, I7 15% 210,000 41.20% 72 1
B= I1, I8, I5 35% 187,000 36.68% 168 2
C= el resto 50% 112,750 22.12% 240 7
100% 509,750 100% 480 10
Grupos

A= 41.20%

B= 36.68%

C=22.12%
Cantidad Consumo Consumo Consumo Cantidad Costo Valor de Consumo Valor de
Artculo Unidad
Inicial enero febrero marzo existente Unitario Inventario promedio utiliacin
Cemento portland tipo I bls 5,000 1,000 1,000 500 2,500 17.55 S/. 43,875.00 833.33 S/. 14,625.00
Cemento portland tipo V bls 1,000 250 250 0 500 19.12 S/. 9,560.00 166.67 S/. 3,186.67
Cermico 20x30 m2 250 0 100 25 125 18.03 S/. 2,253.75 41.67 S/. 751.25
Cermico 40x40 m2 800 0 200 200 400 36.12 S/. 14,448.00 133.33 S/. 4,816.00
Chapa perilla interior Un 176 0 22 66 88 16.81 S/. 1,479.28 29.33 S/. 493.09
Chapa seguridad Un 22 0 5 6 11 30.56 S/. 336.16 3.67 S/. 112.05
Plancha econmica techo 1.80 m Un 120 0 5 55 60 20.10 S/. 1,206.00 20.00 S/. 402.00
Cumbrera fija Un 30 0 3 12 15 11.41 S/. 171.15 5.00 S/. 57.05
Grifera Vainsa mezcladora ducha Un 60 0 6 24 30 225.00 S/. 6,750.00 10.00 S/. 2,250.00
Grifera Vainsa mezcladora lavatorio Un 120 0 10 50 60 270.00 S/. 16,200.00 20.00 S/. 5,400.00
Inodoro Sifon Jet Integrado Un 60 0 6 24 30 160.00 S/. 4,800.00 10.00 S/. 1,600.00
Anticorrosivo vencedor Gl 160 0 10 70 80 41.50 S/. 3,320.00 26.67 S/. 1,106.67
Oleomate CPP Gl 60 0 2 28 30 45.60 S/. 1,368.00 10.00 S/. 456.00
Tubo PVC desague 2" Pz 720 36 300 24 360 11.50 S/. 4,140.00 120.00 S/. 1,380.00
Tubo PVC desague 4" Pz 500 25 200 25 250 18.00 S/. 4,500.00 83.33 S/. 1,500.00
Tubo PVC agua 1/2" Pz 560 110 100 70 280 10.01 S/. 2,802.80 93.33 S/. 934.27
Tubo CPVC agua caliente 1/2" Pz 220 11 60 39 110 14.15 S/. 1,556.50 36.67 S/. 518.83
4,929 S/. 118,766.64 S/. 39,588.88
1. Por Costo Unitario
2. Por Valor de Inventario
3. Por Utilizacin y Valor
1 2 3 4 5 6 7 8 9 10 11 12 13
3 - (4+5+6) 7x8 (4+5+6) / 3 8X9
Cantidad Consumo Consumo Consumo Cantidad Costo Valor de Consumo Valor de
Artculo Unidad Orden Grupos
Inicial enero febrero marzo existente Unitario Inventario promedio utiliacin
Cemento portland tipo I bls 5,000 1,000 1,000 500 2,500 17.55 S/. 43,875.00 833.33 S/. 14,625.00 1
A
Grifera Vainsa mezcladora lavatorio Un 120 0 10 50 60 270.00 S/. 16,200.00 20.00 S/. 5,400.00 2
Cermico 40x40 m2 800 0 200 200 400 36.12 S/. 14,448.00 133.33 S/. 4,816.00 3 62.75%
Cemento portland tipo V bls 1,000 250 250 0 500 19.12 S/. 9,560.00 166.67 S/. 3,186.67 4
Grifera Vainsa mezcladora ducha Un 60 0 6 24 30 225.00 S/. 6,750.00 10.00 S/. 2,250.00 5
Inodoro Sifon Jet Integrado Un 60 0 6 24 30 160.00 S/. 4,800.00 10.00 S/. 1,600.00 6 B
Tubo PVC desague 4" Pz 500 25 200 25 250 18.00 S/. 4,500.00 83.33 S/. 1,500.00 7
B

Tubo PVC desague 2" Pz 720 36 300 24 360 11.50 S/. 4,140.00 120.00 S/. 1,380.00 8
Anticorrosivo vencedor Gl 160 0 10 70 80 41.50 S/. 3,320.00 26.67 S/. 1,106.67 9 27.84%
Cermico 20x30 m2 250 0 100 25 125 18.03 S/. 2,253.75 41.67 S/. 751.25 10
Tubo PVC agua 1/2" Pz 560 110 100 70 280 10.01 S/. 2,802.80 93.33 S/. 934.27 11
Tubo CPVC agua caliente 1/2" Pz 220 11 60 39 110 14.15 S/. 1,556.50 36.67 S/. 518.83 12
Oleomate CPP Gl 60 0 2 28 30 45.60 S/. 1,368.00 10.00 S/. 456.00 13 C
Plancha econmica techo 1.80 m Un 120 0 5 55 60 20.10 S/. 1,206.00 20.00 S/. 402.00 14
Chapa perilla interior Un 176 0 22 66 88 16.81 S/. 1,479.28 29.33 S/. 493.09 15
Chapa seguridad Un 22 0 5 6 11 30.56 S/. 336.16 3.67 S/. 112.05 16
Cumbrera fija Un 30 0 3 12 15 11.41 S/. 171.15 5.00 S/. 57.05 17 9.41%
17 4,929 S/. 118,766.64 S/. 39,588.88
A continuacin se elige el esquema de clasificacin que utiliza la empresa: A = 15%
de los tems, B = 35% de los tems y C = 50% de los tems. La siguiente tabla corres-
ponde a la clasificacin resultante.
Clasificacin % de tems Valor grupo % del valor Cantidad

A= Cemento I, Grif. Vainsa lavatorio, Cermico 40x40 15% 24,841.00 62.75% 3

B= Cemento V, Grif. Vainsa ducha, Inodoro Sifon jet, Tub PVC


4", Tub PVC 2", Anticorrosivo.
35% 11,023.33 27.84% 6

C= el resto 50% 3,724.55 9.41% 8

100% 39,588.88 100% 17


Codificacin Volmen de % del stock % de salidas de Salidas % acumulado sobre
del artculo artculos actual cada artculo acumuladas salidas totales
E 5,300 10 48.03% 5,300 48.03% CLASE A
D 3,600 20 32.63% 8,900 80.66% 80.66%
G 790 30 7.16% 9,690 87.82%
CLASE B
F 510 40 4.62% 10,200 92.44%
C 380 50 3.44% 10,580 95.89% 15.23%
B 180 60 1.63% 10,760 97.52%
A 160 70 1.45% 10,920 98.97%
CLASE C
H 57 80 0.52% 10,977 99.48%
J 38 90 0.34% 11,015 99.83%
I 19 100 0.17% 11,034 100.00% 4.11%
10 11,034 100.00%

Valor
Clasificacin % de tems % del valor Cantidad
grupo

A= Cemento I, Grif. Vainsa lavatorio, Cermico 40x40 15% 8,900.00 80.66% 2


B= Cemento V, Grif. Vainsa ducha, Inodoro Sifon jet,
Tub PVC 4", Tub PVC 2", Anticorrosivo.
35% 1,680.00 15.23% 3

C= el resto 50% 454.00 4.11% 5


100% 11,034.00 100% 10
Costo Unitario Costo Unitario Costo Unitario Cantidad
Artculo
enero febrero marzo existente
Insumo 1 S/. 1,500 S/. 1,450 S/. 1,550 50
Insumo 2 S/. 1,200 S/. 1,150 S/. 1,250 100
Insumo 4 S/. 1,000 S/. 950 S/. 1,050 40
Insumo 5 S/. 1,100 S/. 1,150 S/. 1,050 50
Insumo 7 S/. 900 S/. 950 S/. 850 100
Insumo 8 S/. 950 S/. 900 S/. 1,000 60

Costo Unitario Costo Unitario Costo Unitario Cantidad Costo Unitario Valor de
Artculo
enero febrero marzo existente Promedio Inventario
Insumo 1 S/. 1,500 S/. 1,450 S/. 1,550 50 S/. 1,500 S/. 75,000
Insumo 2 S/. 1,200 S/. 1,150 S/. 1,250 100 S/. 1,200 S/. 120,000
Insumo 4 S/. 1,000 S/. 950 S/. 1,050 40 S/. 1,000 S/. 40,000
Insumo 5 S/. 1,100 S/. 1,150 S/. 1,050 50 S/. 1,100 S/. 55,000
Insumo 7 S/. 900 S/. 950 S/. 850 100 S/. 900 S/. 90,000
Insumo 8 S/. 950 S/. 900 S/. 1,000 60 S/. 950 S/. 57,000

Costo Unitario Costo Unitario Costo Unitario Cantidad Costo Unitario Valor de
Artculo Orden Grupos
enero febrero marzo existente Promedio Inventario
Insumo 2 S/. 1,200 S/. 1,150 S/. 1,250 100 S/. 1,200 S/. 120,000 1 A 27.46%
Insumo 7 S/. 900 S/. 950 S/. 850 100 S/. 900 S/. 90,000 2
B 37.76%
Insumo 1 S/. 1,500 S/. 1,450 S/. 1,550 50 S/. 1,500 S/. 75,000 3
Insumo 8 S/. 950 S/. 900 S/. 1,000 60 S/. 950 S/. 57,000 4
Insumo 5 S/. 1,100 S/. 1,150 S/. 1,050 50 S/. 1,100 S/. 55,000 5 C 34.78%
Insumo 4 S/. 1,000 S/. 950 S/. 1,050 40 S/. 1,000 S/. 40,000 6
6 400 S/. 437,000

Clasificac. % tems Valor Grupo % valor Cantidad


A=I2 20% S/. 120,000 27.46% 1 80
B=I7, I1 30% S/. 165,000 37.76% 2 120
C=el resto 50% S/. 152,000 34.78% 3 200
100% S/. 437,000 100% 400
Costo Valor Consumo Consumo
Cdigo Material Unidad Cantidad Unitario Inventario sem. 1 sem. 2
0202000007 ALAMBRE NEGRO RECOCIDO # 16 kg 113.14 3.36 380.14 0.00 0.00
0202000008 ALAMBRE NEGRO RECOCIDO # 8 kg 218.76 3.36 735.03 0.00 0.00
0202100090 CLAVOS CON CABEZA PROMEDIO kg 167.45 3.36 562.63 8.56 16.30
0202510043 PERNO DE 5/8" x 10" I/TUERCA Y ARANDELA pza 8.00 1.33 10.64 0.00 0.00
0202510099 PERNOS DE EXPANSION DE 1/2" x 4" und 319.20 7.65 2,441.88 0.00 0.00
0202510101 PERNO DE 3/8" X 4" I/TUERCA Y ARANDELA und 557.55 0.79 440.47 0.00 0.00
0203030000 "ACERO CORRUGADO FY=4,200 Kg/cm2 GRADO 60 kg 3,026.44 2.47 7,475.31 0.00 0.00
0204000000 ARENA FINA m3 1.13 84.03 95.37 0.04 0.09
0204000007 ARENA GRUESA m3 23.69 63.03 1,493.04 0.70 1.40
0205000033 PIEDRA CHANCADA m3 26.58 73.53 1,954.43 0.00 0.00
0205020001 PIEDRA MEDIANA m3 8.01 44.12 353.31 0.00 0.00
0205020010 PIEDRA GRANDE m3 19.52 44.12 861.00 0.00 0.00
0213000006 ASFALTO RC-250 gln 13.05 5.56 72.57 0.00 9.95
0217000001 LADRILLO KK 18 HUECOS HECHO A MAQUINA und 11,186.16 1.01 11,298.02 0.00 0.00
0221000000 9x13x23_x000D_
CEMENTO PORTLAND TIPO I (42.5 Kg) bol 636.78 18.50 11,780.50 26.00 29.00
0224060011 PORCELANATO MATE 30 x 30 cm x 7.2mm MOHS 8 COLOR m2 1.58 31.10 48.98 0.00 0.00
0229020001 CLARO
CAL HIDRATADA BOLSA DE 30 KG bol 25.30 10.63 268.94 1.50 3.50
0230020001 YESO BOLSA DE 20 Kg bol 0.56 17.31 9.62 0.35 0.20
0230070001 CORDEL EN ROLLO DE 50M m 1.11 20.17 22.43 1.00 0.11
0230110014 ADITIVO IMPERMEABILIZANTE kg 10.38 4.77 49.49 5.20 0.00
0230290001 AGUA m3 31.20 10.00 311.97 1.65 2.56
0230290010 LIJA PARA MADERA hja 5.23 1.26 6.59 0.00 0.00
0230460061 COLA SINTETICA gln 0.40 14.87 5.95 0.00 0.00
0230460075 PEGAMENTO EN POLVO PARA PORCELANATOS kg 6.60 1.32 8.71 0.00 0.00
0230470016 SOLDADURA kg 3.66 9.77 35.74 0.00 1.40
0230690006 PLANCHA DE POLIESTIRENO 1.2x2.4m E=1/2" pln 1.50 5.04 7.57 0.25 0.00
0230800083 MATERIALES - SSHH glb 1.00 300.00 300.00 1.00 0.00
0230800084 ELECTRICIDAD PARA LA CONSTRUCCION mes 3.00 150.00 450.00 2.00 1.00
0230800085 AGUA PARA LA COSTRUCCION mes 3.00 100.00 300.00 0.50 0.50
0230800086 TELA ARPILLERA m 52.50 3.87 203.18 45.50 6.90
0230800088 ADITIVO PLASTIFICANTE (POLIFUNCIONAL) kg 11.73 5.70 66.86 2.20 0.50
0230800089 FRAGUA kg 0.50 1.80 0.90 0.00 0.00
0238000000 HORMIGON m3 66.06 33.61 2,220.32 3.30 3.20
0238000001 AFIRMADO m3 61.09 52.52 3,208.39 53.70 6.96
0243000023 MADERA PARA REGLAS (CEDRO) p2 21.88 4.33 94.73 0.00 0.00
0243010003 MADERA TORNILLO p2 1,778.59 3.99 7,096.59 0.00 0.00
0243010009 CASETA DE OFICINA INC / INSTALACION m2 30.00 70.00 2,100.00 30.00 0.00
0243010010 CASETA DE GUARDIANIA INC / INSTALACION m2 3.00 70.00 210.00 3.00 0.00
0243010011 CASETA DE ALMACEN INC / INSTALACION m2 20.00 70.00 1,400.00 18.00 2.00
0244000016 MAD. TORNILLO LARGA CEPILLADA P/ELEMENTOS ESTR p2 1,307.05 4.76 6,221.56 280.00 64.00
0244030003 TRIPLAY DE 4'x 8'x 6mm pln 6.00 27.73 166.38 4.00 1.00
0251010066 ANGULO DE FIERRO NEGRO DE 1" x 1" x 1/4" x 6 m pza 4.35 50.33 218.94 0.00 0.00
0251050026 PLATINA DE FIERRO NEGRO DE 1" x 1/4" x 6m pza 21.75 28.80 626.40 0.00 0.00
0254010003 IMPRIMANTE gln 0.40 13.98 5.62 0.10 0.00
0254020081 PINTURA ESMALTE SINTETICO ESTANDAR gln 1.29 26.48 34.20 0.80 0.10
0254020082 PINTURA ANTICORROSIVA gln 0.26 22.58 5.89 0.21 0.00
0254020089 ZINCROMATO SIMPLE gln 0.59 68.40 40.08 0.50 0.00
0254030000 PINTURA LATEX gln 0.80 37.82 30.26 0.75 0.04
0254050000 PINTURA OLEO MATE gln 0.67 42.02 28.15 0.65 0.02
0254430001 AGUARRAS gln 0.09 13.10 1.14 0.08 0.01
0254440001 PRESERVANTE DE MADERA gln 10.89 31.76 345.94 1.60 0.00
0254910001 THINNER ACRILICO gln 0.59 13.45 7.88 0.58 0.01
0256110068 PLANCHA DE ACERO 3 X 1200 X 2400 MM und 5.91 136.23 805.60 5.80 0.11

Costo Valor Consumo Consumo


Cdigo Material Unidad Cantidad Unitario Inventario sem. 1 sem. 2
0221000000 CEMENTO PORTLAND TIPO I (42.5 Kg) bol 636.78 18.50 11,780.50 26.00 29.00
0217000001 LADRILLO KK 18 HUECOS HECHO A MAQUINA und 11,186.16 1.01 11,298.02 0.00 0.00
0203030000 9x13x23_x000D_
ACERO CORRUGADO FY=4,200 Kg/cm2 GRADO 60 kg 3,026.44 2.47 7,475.31 0.00 0.00
0243010003 MADERA TORNILLO p2 1,778.59 3.99 7,096.59 0.00 0.00
0244000016 MAD. TORNILLO LARGA CEPILLADA P/ELEMENTOS ESTR p2 1,307.05 4.76 6,221.56 280.00 64.00
0238000001 AFIRMADO m3 61.09 52.52 3,208.39 53.70 6.96
0202510099 PERNOS DE EXPANSION DE 1/2" x 4" und 319.20 7.65 2,441.88 0.00 0.00
0238000000 HORMIGON m3 66.06 33.61 2,220.32 3.30 3.20
0243010009 CASETA DE OFICINA INC / INSTALACION m2 30.00 70.00 2,100.00 30.00 0.00
0205000033 PIEDRA CHANCADA m3 26.58 73.53 1,954.43 0.00 0.00
0204000007 ARENA GRUESA m3 23.69 63.03 1,493.04 0.70 1.40
0243010011 CASETA DE ALMACEN INC / INSTALACION m2 20.00 70.00 1,400.00 18.00 2.00
0205020010 PIEDRA GRANDE m3 19.52 44.12 861.00 0.00 0.00
0256110068 PLANCHA DE ACERO 3 X 1200 X 2400 MM und 5.91 136.23 805.60 5.80 0.11
0202000008 ALAMBRE NEGRO RECOCIDO # 8 kg 218.76 3.36 735.03 0.00 0.00
0251050026 PLATINA DE FIERRO NEGRO DE 1" x 1/4" x 6m pza 21.75 28.80 626.40 0.00 0.00
0202100090 CLAVOS CON CABEZA PROMEDIO kg 167.45 3.36 562.63 8.56 16.30
0230800084 ELECTRICIDAD PARA LA CONSTRUCCION mes 3.00 150.00 450.00 2.00 1.00
0202510101 PERNO DE 3/8" X 4" I/TUERCA Y ARANDELA und 557.55 0.79 440.47 0.00 0.00
0202000007 "ALAMBRE NEGRO RECOCIDO # 16 kg 113.14 3.36 380.14 0.00 0.00
0205020001 PIEDRA MEDIANA m3 8.01 44.12 353.31 0.00 0.00
0254440001 PRESERVANTE DE MADERA gln 10.89 31.76 345.94 1.60 0.00
0230290001 AGUA m3 31.20 10.00 311.97 1.65 2.56
0230800083 MATERIALES - SSHH glb 1.00 300.00 300.00 1.00 0.00
0230800085 AGUA PARA LA COSTRUCCION mes 3.00 100.00 300.00 0.50 0.50
0229020001 CAL HIDRATADA BOLSA DE 30 KG bol 25.30 10.63 268.94 1.50 3.50
0251010066 ANGULO DE FIERRO NEGRO DE 1" x 1" x 1/4" x 6 m pza 4.35 50.33 218.94 0.00 0.00
0243010010 CASETA DE GUARDIANIA INC / INSTALACION m2 3.00 70.00 210.00 3.00 0.00
0230800086 TELA ARPILLERA m 52.50 3.87 203.18 45.50 6.90
0244030003 TRIPLAY DE 4'x 8'x 6mm pln 6.00 27.73 166.38 4.00 1.00
0204000000 ARENA FINA m3 1.13 84.03 95.37 0.04 0.09
0243000023 MADERA PARA REGLAS (CEDRO) p2 21.88 4.33 94.73 0.00 0.00
0213000006 ASFALTO RC-250 gln 13.05 5.56 72.57 0.00 9.95
0230800088 ADITIVO PLASTIFICANTE (POLIFUNCIONAL) kg 11.73 5.70 66.86 2.20 0.50
0230110014 ADITIVO IMPERMEABILIZANTE kg 10.38 4.77 49.49 5.20 0.00
0224060011 PORCELANATO MATE 30 x 30 cm x 7.2mm MOHS 8 COLOR m2 1.58 31.10 48.98 0.00 0.00
0254020089 CLARO
ZINCROMATO SIMPLE gln 0.59 68.40 40.08 0.50 0.00
0230470016 SOLDADURA kg 3.66 9.77 35.74 0.00 1.40
0254020081 PINTURA ESMALTE SINTETICO ESTANDAR gln 1.29 26.48 34.20 0.80 0.10
0254030000 PINTURA LATEX gln 0.80 37.82 30.26 0.75 0.04
0254050000 PINTURA OLEO MATE gln 0.67 42.02 28.15 0.65 0.02
0230070001 CORDEL EN ROLLO DE 50M m 1.11 20.17 22.43 1.00 0.11
0202510043 PERNO DE 5/8" x 10" I/TUERCA Y ARANDELA pza 8.00 1.33 10.64 0.00 0.00
0230020001 YESO BOLSA DE 20 Kg bol 0.56 17.31 9.62 0.35 0.20
0230460075 PEGAMENTO EN POLVO PARA PORCELANATOS kg 6.60 1.32 8.71 0.00 0.00
0254910001 THINNER ACRILICO gln 0.59 13.45 7.88 0.58 0.01
0230690006 PLANCHA DE POLIESTIRENO 1.2x2.4m E=1/2" pln 1.50 5.04 7.57 0.25 0.00
0230290010 LIJA PARA MADERA hja 5.23 1.26 6.59 0.00 0.00
0230460061 COLA SINTETICA gln 0.40 14.87 5.95 0.00 0.00
0254020082 PINTURA ANTICORROSIVA gln 0.26 22.58 5.89 0.21 0.00
0254010003 IMPRIMANTE gln 0.40 13.98 5.62 0.10 0.00
0254430001 AGUARRAS gln 0.09 13.10 1.14 0.08 0.01
0230800089 FRAGUA kg 0.50 1.80 0.90 0.00 0.00
19,825.96 66,919.33

% de % del
Clasificacin Valor grupo
tems valor

A= Cemento I, Ladrillo KK 18 huecos, Acero corrugado, Madera tornillo, Mad/torn larga cepillada,
Afirmado, pernos de expansin, Hormign
15% S/. 8,623.76 77.32%

B= Caseta oficina, piedra chancada, Arena gruesa, Caseta de almacn, Piedra grande, Plancha de acero,
Alambre negro recocido 16 y 8, Platina de fierro, Clavos c/cabeza, electricidad, Perno 3/8"x1/4", Agua, etc. 35% S/. 2,317.97 20.78%

C= el resto 50% S/. 211.49 1.90%

100% S/. 11,153.22 100.00%


Consumo Consumo Consumo Consumo Consumo Valor de
sem. 3 sem. 4 sem. 5 sem. 6 promedio Utilizacion
0.00 42.15 40.85 30.14 18.86 63.36
0.00 46.30 42.33 130.13 36.46 122.50
33.50 54.20 50.30 4.59 27.91 93.77
0.00 0.00 0.00 8.00 1.33 1.77
0.00 0.00 60.00 259.20 53.20 406.98
0.00 0.00 75.00 482.55 92.93 73.41
0.00 1,250.00 1,326.00 450.44 504.41 1,245.89
0.44 0.41 0.12 0.03 0.19 15.89
8.60 7.95 4.50 0.54 3.95 248.84
0.00 14.60 11.85 0.13 4.43 325.74
4.00 4.01 0.00 0.00 1.33 58.89
15.30 4.22 0.00 0.00 3.25 143.50
3.10 0.00 0.00 0.00 2.18 12.10
1,020.00 8,320.00 1,846.16 0.00 1,864.36 1,883.00
316.00 195.00 70.78 0.00 106.13 1,963.42
1.02 0.56 0.00 0.00 0.26 8.16
11.50 8.50 0.30 0.00 4.22 44.82
0.01 0.00 0.00 0.00 0.09 1.60
0.00 0.00 0.00 0.00 0.19 3.74
0.00 3.00 2.18 0.00 1.73 8.25
7.60 9.30 8.10 1.99 5.20 52.00
0.00 0.00 0.00 5.23 0.87 1.10
0.00 0.00 0.00 0.40 0.07 0.99
4.10 2.50 0.00 0.00 1.10 1.45
2.26 0.00 0.00 0.00 0.61 5.96
1.05 0.20 0.00 0.00 0.25 1.26
0.00 0.00 0.00 0.00 0.17 50.00
0.00 0.00 0.00 0.00 0.50 75.00
0.50 0.50 0.50 0.50 0.50 50.00
0.10 0.00 0.00 0.00 8.75 33.86
4.60 3.90 0.45 0.08 1.96 11.14
0.00 0.50 0.00 0.00 0.08 0.15
19.95 21.60 18.00 0.01 11.01 370.05
0.43 0.00 0.00 0.00 10.18 534.73
0.00 16.15 5.73 0.00 3.65 15.79
0.00 0.00 560.00 1,218.59 296.43 1,182.77
0.00 0.00 0.00 0.00 5.00 350.00
0.00 0.00 0.00 0.00 0.50 35.00
0.00 0.00 0.00 0.00 3.33 233.33
0.00 0.00 950.00 13.05 217.84 1,036.93
0.00 0.00 1.00 0.00 1.00 27.73
0.00 0.00 0.35 4.00 0.73 36.49
0.00 0.00 0.75 21.00 3.63 104.40
0.00 0.00 0.00 0.30 0.07 0.94
0.00 0.00 0.00 0.39 0.22 5.70
0.00 0.00 0.00 0.05 0.04 0.98
0.00 0.00 0.09 0.00 0.10 6.68
0.00 0.00 0.00 0.01 0.13 5.04
0.00 0.00 0.00 0.00 0.11 4.69
0.00 0.00 0.00 0.00 0.01 0.19
0.00 0.00 9.29 0.00 1.82 57.66
0.00 0.00 0.00 0.00 0.10 1.31
0.00 0.00 0.00 0.00 0.99 134.27

Consumo Consumo Consumo Consumo Consumo Valor de


Orden Grupos
sem. 3 sem. 4 sem. 5 sem. 6 promedio Utilizacion
316.00 195.00 70.78 0.00 106.13 1,963.42 1
1,020.00 8,320.00 1,846.16 0.00 1,864.36 1,883.00 2
0.00 1,250.00 1,326.00 450.44 504.41 1,245.89 3
A
0.00 0.00 560.00 1,218.59 296.43 1,182.77 4
0.00 0.00 950.00 13.05 217.84 1,036.93 5
0.43 0.00 0.00 0.00 10.18 534.73 6
0.00 0.00 60.00 259.20 53.20 406.98 7
77.32%
19.95 21.60 18.00 0.01 11.01 370.05 8
0.00 0.00 0.00 0.00 5.00 350.00 9
0.00 14.60 11.85 0.13 4.43 325.74 10
8.60 7.95 4.50 0.54 3.95 248.84 11
0.00 0.00 0.00 0.00 3.33 233.33 12
15.30 4.22 0.00 0.00 3.25 143.50 13
0.00 0.00 0.00 0.00 0.99 134.27 14
0.00 46.30 42.33 130.13 36.46 122.50 15
0.00 0.00 0.75 21.00 3.63 104.40 16
33.50 54.20 50.30 4.59 27.91 93.77 17 B
0.00 0.00 0.00 0.00 0.50 75.00 18
0.00 0.00 75.00 482.55 92.93 73.41 19
0.00 42.15 40.85 30.14 18.86 63.36 20
4.00 4.01 0.00 0.00 1.33 58.89 21
0.00 0.00 9.29 0.00 1.82 57.66 22
7.60 9.30 8.10 1.99 5.20 52.00 23
0.00 0.00 0.00 0.00 0.17 50.00 24
0.50 0.50 0.50 0.50 0.50 50.00 25
11.50 8.50 0.30 0.00 4.22 44.82 26
20.78%
0.00 0.00 0.35 4.00 0.73 36.49 27
0.00 0.00 0.00 0.00 0.50 35.00 28
0.10 0.00 0.00 0.00 8.75 33.86 29
0.00 0.00 1.00 0.00 1.00 27.73 30
0.44 0.41 0.12 0.03 0.19 15.89 31
0.00 16.15 5.73 0.00 3.65 15.79 32
3.10 0.00 0.00 0.00 2.18 12.10 33
4.60 3.90 0.45 0.08 1.96 11.14 34
0.00 3.00 2.18 0.00 1.73 8.25 35
1.02 0.56 0.00 0.00 0.26 8.16 36
0.00 0.00 0.09 0.00 0.10 6.68 37
2.26 0.00 0.00 0.00 0.61 5.96 38
0.00 0.00 0.00 0.39 0.22 5.70 39
C
0.00 0.00 0.00 0.01 0.13 5.04 40
0.00 0.00 0.00 0.00 0.11 4.69 41
0.00 0.00 0.00 0.00 0.19 3.74 42
C

0.00 0.00 0.00 8.00 1.33 1.77 43


0.01 0.00 0.00 0.00 0.09 1.60 44
4.10 2.50 0.00 0.00 1.10 1.45 45
0.00 0.00 0.00 0.00 0.10 1.31 46
1.05 0.20 0.00 0.00 0.25 1.26 47
0.00 0.00 0.00 5.23 0.87 1.10 48
0.00 0.00 0.00 0.40 0.07 0.99 49
0.00 0.00 0.00 0.05 0.04 0.98 50
0.00 0.00 0.00 0.30 0.07 0.94 51
0.00 0.00 0.00 0.00 0.01 0.19 52
1.90%
0.00 0.50 0.00 0.00 0.08 0.15 53
11,153.22

Cantidad

19

26

53
CALCULO DE LA CARACTERSTICAS DE LOS GRUPOS O CATEGORAS A FORMAR
USO DEL SISTEMA EN
SISTEMA ELEMENTOS MINIMOS CANTIDAD DE GRUPO "A" GRUPO "B" GRUPO "C"
OBRAS DE
ABC INFRAESTRUCTURA
REQUERIDOS ARTICULOS EN CADA % Valor % Total % Valor % Total % Valor % Total
GRUPO Valor Valor Valor
total de tems total de tems total de tems
Uso total (cantidad existente)

Le corresponde a un 75 - 80 % del valor total del inventario

Le corresponde a un 15 - 20 % del valor total del inventario


Aplicacin que se utiliza para
COSTO determinar individualmente los Costo unitario promedio Multiplicar % de tems x

Le corresponde a un 5 - 10 % del total de los tems


Que son entre el 15 - 20 % del total de los tems

Que son entre el 30 - 40 % del total de los tems

Que son entre el 40 - 50 % del total de los tems


UNITARIO materiales ms valiosos de nmero total de tems
acuerdo a su costo

Compuesto de materiales de menor valor


Compuesto de materiales de valor medio
Compuesto de materiales de alto valor
Uso total (cantidad existente)
Aplicacin que se utiliza para
COSTO determinar el costo del Costo unitario Multiplicar % de tems x
TOTAL material utilizado en obra en Costo total nmero total de tems
concordancia con CAM

Costo unitario promedio


Aplicacin que se realiza en
Multiplicar % de tems x
VALOR DE almacn para el control de Uso total (cantidad existente)
nmero total de Sub tems o
INVENTARIO amortizaciones, valorizaciones Valor de Inventario cantidad existente
y liquidaciones

Consumo promedio
Aplicacin prctica para el
VALOR DE control de los materiales en Costo unitario Multiplicar % de tems x
UTILIZACION almacen, de acuerdo a su Valor de Inventario nmero total de tems
necesidad de utilizacin.
Valor de Utilizacin
TRABAJO N 3 - GRUPOS
GRUPO INTEGRANTES OBRA % tem x Clasif.
1 Conde/Delgado/Mato C.S. Ccasapata 20, 30, 50
2 Baltazar/Bermeo/Chcara/Dueas C.S. Churcampa 19, 31, 50
3 Aquise/Barrientos/Rodriguez/Rojas C.S. Lircay 18, 33, 49
4 Huaman/Human/Quispe C.S. Quichuas 17, 35, 48
5 Carpio/Gonzales/Palomino C.S. Surcubamba 16, 36, 48
6 Gutierrez/Or/Yupanqui C.S. Yauli 15, 35, 50

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