Frmulas de Costos para la Gestin

1

V = pv* Q

Cm= pv cvu

CT = CE cvu*Q

P. E. V = CT

Qe = CE = CE
Cm pv cvu

pv = CE + cvu
Q

cvu = pv - CE
Q

CE = Q
e
* (pv cvu)


MS = Qr (Qp) - Qe
Qr (Qp)




Frmulas de Costos para la Gestin

2


Qe = CE + R = CE + R
Cm pv cvu
Qe = CE * (1+r) = CE * (1+r)
Cm pv cvu
Qe = CE
pv ( cvu* (1+r))

Qe = CE* (1+r)
pv ( cvu* (1+r))

Qe = CE
(pv * (1- r)) cvu

pv = (CE/ Qe ) + cvu
(1- r)

Q
e
a = CEa
Cu mer cvua

Q
e
p = CEp
Pvbloque (Cu merMP+ cvup)

Q
e
c = CEc
Pvdetalle (Pvbloque + cvuc)

Frmulas de Costos para la Gestin

3

Q
e
emp = CE a+p+c
Pvdetalle (cvua + cvup+ cvuc)


RESULTADO = (Qr- Qe) * (pv cvu)
RESULTADO = (Qr- Qe) * cmgu

QeA = CE = CE
CmA pvA cvuA
QeB = CE = CE
CmB pvB cvuB

RRA = CmA
CmB
RRB = Cm B
CmA

NB = (QeA- NA) * RRA
NA = (QeB- NB) * RRB

r
A
= Cm
A

cvu
A

r
B
= Cm
B

cvu
B

RRHA = Cm horaria A
Cm horaria B
Frmulas de Costos para la Gestin

4

RRHB = Cm horaria B
Cm horaria A


Cm MP = Cm B
Cant MP prod

Q
e
conj = CEI + CEDA+ CEDB
Pvconj ((cvuA *NA + cvuB* NB))

Q
e
MP = CE
((pvA *NA + pvB* NB))- cvu conj

qe = CED = CED
Cm pv cvu

V
e
= CE
1 (cvu/ pv)

pv = ca* (1+m) //
ca=1 // pv = 1* (1+m)
pv =1 / ca = 1
(1+ m)
cm = m/ (1+m)



Frmulas de Costos para la Gestin

5





V
e
= CE
1 (1/(1+m))
V
e
= CE
(m /(1+m))
CE = V
e
* 1 (1/(1+m))
m = CE -1
V
e
-CE

V
e
= CE
1 [(1/(1+m)*(1+b) +a)]

CA
e
= CE
(1+ m) 1

CA
e
= CE
m

m = CE
CA
e





Frmulas de Costos para la Gestin

6





Cm= (1+m) [1+ b +a* (1+m)]

CA
e
= CE
(1+m) [1+ b +a* (1+m)]

CE + b + a
CA
e

m =
1- a

V
R
= CE + R
1 [(1/(1+m)*(1+b) +a)]

V
r
= CE *(1+r)
1 [(1/(1+m)*(1+b) +a)]

V
r
= CE
1 [[(1/(1+m)*(1+b) +a)] *(1+r)]

V
r
= CE *(1 + r)
1 [[(1/(1+m)*(1+b) +a)] *(1+r)]

V
e
= CE
Frmulas de Costos para la Gestin

7

[1*(1 - r)] [(1/(1+m)*(1+b) +a)]



CA
e
= CE * (1 + r)
(1+m) [1+ b +a* (1+m)]

CA
e
= CE
(1+ m) {[1+ b + [a* (1+m)]]* (1 + r)}

CA
e
= CE * (1 + r)
(1+ m) {[1+ b + [a* (1+m)]]* (1 + r)}

CA
e
= CE * (1 + r)
{(1+m) * (1 - r)} [1+ b + [a* (1+m)]]

P
A
+ P
B
+ P
C
= 1 = % V
V = CT
V
e
= CE + Ca
V
e
= CE + P
A
* V
e
+ P
B
* V
e
+ P
C
* V
e

(1+m
A
) (1+m
B
) (1+m
C
)

CE

= V
e
- P
A
* V
e
- P
B
* V
e
- P
C
* V
e

(1+m
A
) (1+m
B
) (1+m
C
)

CE

= V
e
*(1 - P
A

- P
B
- P
C
)
(1+m
A
) (1+m
B
) (1+m
C
)

Frmulas de Costos para la Gestin

8

V
e
= CE
1 - ( P
A

+ P
B +
P
C
)
(1+m
A
) (1+m
B
) (1+m
C
)


V
R
= CE + R
1 - ( P
A

+ P
B +
P
C
)
(1+m
A
) (1+m
B
) (1+m
C
)

V
r
= CE * (1 + r)
1 - {( P
A

+ P
B +
P
C
) * (1 + r)}
(1+m
A
) (1+m
B
) (1+m
C
)

V
r
= CE
1* (1 - r) - ( P
A

+ P
B +
P
C
)
(1+m
A
) (1+m
B
) (1+m
C
)

P
A
+ P
B
+ P
C
= 1 = % Ca

v = P
A
*(1+m
A
) + P
B
* (1+m
B
) + P
C
*(1+m
C
)

V = P
A
* CA
e
* (1+m
A
) + P
B
* CA
e
*(1+m
B
) + P
C
* CA
e
*(1+m
C
)

CE = V

- CA
e

CE

= {P
A
* CA
e
* (1+m
A
) + P
B
* CA
e
*(1+m
B
) + P
C
* CA
e
*(1+m
C
)} - CA
e


CE

= CA
e
*

[{P
A
* (1+m
A
) + P
B
* (1+m
B
) + P
C
*(1+m
C
)} - 1]

CA
e
= CE
Frmulas de Costos para la Gestin

9

[{P
A
* (1+m
A
) + P
B
* (1+m
B
) + P
C
*(1+m
C
)} - 1]



CA
R
= CE + R
[{P
A
* (1+m
A
) + P
B
* (1+m
B
) + P
C
*(1+m
C
)} - 1]

CA
r
= CE *(1 + r)
{P
A
* (1+m
A
) + P
B
* (1+m
B
) + P
C
*(1+m
C
)} - [1 *(1 + r) ]

CA
e
= CE
[(1 - r) *{P
A
* (1+m
A
) + P
B
* (1+m
B
) + P
C
*(1+m
C
)}] - 1

Q
P
= SM sm
= Q
P
/2 + sm
= (SM sm) + sm
2
= (SM + sm)
2
= CA


v = *(1+m)
ca = 1* =
cm = *(1+m) = *m
CM = *[*(1+m) ]
CE =
e
*[*(1+m) ]

e
= CE = CE
Frmulas de Costos para la Gestin

10

[*(1+m) ] [ *m]

CE =
e *
[ *m]
= CE / (e * m)
m= CE / (e * )

R
= CE + R
[*(1+m) ]

r
= CE * (1+ r)
{*(1+m) [* (1+ r)]}


r
= CE
{[(1- r)**(1+m)] }


P
A
+ P
B
+ P
C
= 1 = % Stock medio

v = P
A
*
A
*(1+m
A
)* + P
B
*
B
* (1+m
B
) + P
C
*
C
*(1+m
C
)

CA
A
= P
A
*
A

Cm = [P
A
*
A
*(1+m
A
)* + P
B
*
B
* (1+m
B
) + P
C
*
C
*(1+m
C
)]
[P
A
*
A
+ P
B
*
B
+ P
C
*
C
]

CM = *{[P
A
*
A
*(1+m
A
)* + P
B
*
B
* (1+m
B
) + P
C
*
C
*(1+m
C
)]
[P
A
*
A
+ P
B
*
B
+ P
C
*
C
]}


e
= CE
{[P
A
*
A
*(1+m
A
)* + P
B
*
B
* (1+m
B
) + P
C
*
C
*(1+m
C
)]
Frmulas de Costos para la Gestin

11

[P
A
*
A
+ P
B
*
B
+ P
C
*
C
]}






e
= CE + R
{[P
A
*
A
*(1+m
A
)* + P
B
*
B
* (1+m
B
) + P
C
*
C
*(1+m
C
)]
[P
A
*
A
+ P
B
*
B
+ P
C
*
C
]}

e
= CE * (1 + r)
[P
A
*
A
*(1+m
A
)* + P
B
*
B
* (1+m
B
) + P
C
*
C
*(1+m
C
)]
{[P
A
*
A
+ P
B
*
B
+ P
C
*
C
]* (1 + r)}

e
= CE
{(1 -r) [P
A
*
A
*(1+m
A
)* + P
B
*
B
* (1+m
B
) + P
C
*
C
*(1+m
C
)]}
[P
A
*
A
+ P
B
*
B
+ P
C
*
C
]


V
A
+ V
B
= CA
A
+ CA
B
+ CE
m
A
> m
B

V
e
mn = CE
1 (1/(1+m
A
))

V
e
mx = CE
1 (1/(1+m
B
))
Frmulas de Costos para la Gestin

12


RRA * CmB = CmA
RRA = Cm A
CmB

V
A
+ V
B
+ V
c
= CA
A
+ CA
B
+ CA
c
+ CE
m
A
> m
B
> m
c

V
e
mn = CE
1 (1/(1+m
A
))

V
e
mx = CE
1 (1/(1+m
C
))

RRA/B = Cm A
CmB
RRA/C = Cm A
CmC
RRB/A = Cm B
CmA
RRB/C = Cm B
CmC
RRC/A = Cm C
CmA
RRC/B = CmC
CmB

Frmulas de Costos para la Gestin

13





V
e
mx > V
e
> V
e
mn

V
e
mx = CE
1 (1/(1+m
C
))

V
e
mx * [1 (1/(1+m
C
))] = CE
V
e
* [1 (1/(1+m
C
))] < CE

P
C
* V
e
* [1 (1/(1+m
C
))] + {P
A
* V
e
* [1 (1/(1+m
A
)]} = CE
P
A
+ P
C
= 1 / P
A
= 1 P
C

P
C
* [1 (1/(1+m
C
))] + {(1- Pc) * [1 (1/(1+m
A
)]} = CE
V
e


P
C
* [1 (1/(1+m
C
))] - Pc * [1 (1/(1+m
A
)] = CE - [1 (1/(1+m
A
)]
V
e



P
C
* {[1 (1/(1+m
C
))] - [1 (1/(1+m
A
)]} = CE - [1 (1/(1+m
A
)]
V
e


P
C
= CE - [1 (1/(1+m
A
)]
V
e

{[1 (1/(1+m
C
))] - [1 (1/(1+m
A
)]}




Frmulas de Costos para la Gestin

14






CE = (CA
A
*m
A
)+ (CA
B
*m
B
) + (CA
C
*m
C
)

m prom = CE / CA

m
A
> m prom
m
C
< m prom
m
A
> m prom > m
C

m prom = (P
A
* m
A
)

+ (P
C
m
C
)

v = CA *(1+m)
P
V
= v / v

CA = v / (1+m)
P
CA
= CA / CA

= P
CA
/
P

= /





Frmulas de Costos para la Gestin

15





r
K
= R = R * V * A
KT V A KT

R = (V * cm) - CE

cm
n
= 1- {[1/(1+m) * (1+ b)] +a}
1 = P
A

+ P
B +
P
C
+ P
N

(1+m) (1+m
A
) (1+m
B
) (1+m
C
) (1+m
N
)

CM= V* {1- {[1/(1+m) * (1+ b)] +a}}

CM = (V * cm)

is = [1 / (1+m)]

stock

1 = P
A

+ P
B +
P
C
+ P
N

(1+m
p
) (1+m
A
) (1+m
B
) (1+m
C
) (1+m
N
)


is = P
A
* [1/(1+m
A
)]

+ P
B
* [1/

(1+m
B
)]
+
P
C
*[1/

(1+m
C
)] +

A
stock
B
stock
C
stock


is = stock
V

is = [1 / (1+m)] = [1 / (1+m)] = stock = stock
Frmulas de Costos para la Gestin

16

stock [CA/ stock] [CA* (1+m)] V




ic = 1

CRDITOS

ic =
CRDITOS

V

ic = 1 = 1 =
CRDITOS


CRDITOS
[V/
CRDITOS
] V


akt = [1 / (1+m)]

PASIVO


akt = P
A
* [1/(1+m
A
)]

+ P
B
* [1/

(1+m
B
)]
+
P
C
*[1/

(1+m
C
)] +

A

PASIVO

B

PASIVO

C

PASIVO


akt = [1 / (1+m)] = [1 / (1+m)] =
PASIVO
=
PASIVO


PASIVO
[CA/
PASIVO
] [CA* (1+m)] V


ivkp = is + ic akt
KT = [V * (is+ ic- akt)] + IF

CM = V *{1 [(1/(1+m)}
CM = V * {1 [(1/(1+m)*(1+b) ) +a]}
V
e
= CE = CE
Frmulas de Costos para la Gestin

17

1 [(1/(1+m)*(1+b) +a)] mc



OV = CE + r* IF
Mc

OV = CE + (r
k
* IF)
mc - [r
k
*(is + ic - akt)]

OV = CE + IMPUESTOS+ (r
k
* IF)
mc - [r
k
*(is + ic - akt)]

r
k
= (V * mc) - CE
IF + [V * (is + ic - akt)]

(is + ic - akt) = V * mc - (CE + (rk* IF))
V* rk



R = [Q * (pv cvu)] - CE

Q
e
(LARGO PLAZO -lnea 2)
= CED
(lnea 2)
+ CED
(DEPTO A)

cm
(lnea 2)

Q
e
(LARGO PLAZO -lnea 2)
= CED
(lnea 2)
+ CED
(DEPTO A)
+ CED
(lnea 1)

cm
(lnea 2)

Frmulas de Costos para la Gestin

18






Condicin : ca > cvu
p

CT a = Q * ca
CT p = CE + (Q * cvu
p
)
CT a = CT p
Q * ca = CE + (Q * cvu
p
)
Q *(ca - cvu
p
) = CE

Q = CE = Ic
(ca - cvu
p
)

(Ic + n)
CT a = (Ic + n) * ca
CT p = CE + ((Ic + n) * cvu
p
) = CE + (Ic* cvu
p
) + (n * cvu
p
)
CTa = n * ca
CTp = n * cvu
p
ca > cvu
p
/ n * ca > n * cvu
p

(Ic + n) * ca > CE + (Ic + n) * cvu
p
)] CT a > CT p


Ic = CE evitables
(ca - cvu
p reposicin
)
Frmulas de Costos para la Gestin

19

CE evitables = Ic * (ca - cvu
p reposicin
)

Ic = CE evitables
(ca - cvu
p liquidacin
)

Q
e
sectorial
= CE
sectorial

Pv
residuo procesado
cvu
procesamiento en el sector


Ingr.
bruto
= Q * pv
b

pv
p
> pv
b
Ingr.
p
= [Q * pv
p
] - [CE + (q
s
* cvu
p
)]

Ingr.
bruto
= Ingr.
p

[q
s
* pv
p
] = [q
s
* pv
p
] - [CE + (q
s
* cvu
p
)]
CE = q
s
*(pv
p
- cvu
p
- pv
b
)]

q
s
=

CE
pv
p
(cvu
p
+ pv
b
)]


Ingr.
b
= (Q * pv
b
) (Q*cc)

Ingr.
bruto
= Ingr.
p

q
s
* (pv
b
- cc) = [q
s
* pv
p
] - [CE + (q
s
* cvu
p
)]
CE = q
s
*(pv
p
- cvu
p
- pv
b
+ cc)]

q
s
=

CE
pv
p
[cvu
p
+( pv
b
- cc)]
Frmulas de Costos para la Gestin

20






q
r
> q
s

(q
r
-q
s
) *{pv
p
- [cvu
p
+ (pv
b
- cc)]}

r
s
= (q
r
-q
s
) *{pv
p
- [cvu
p
+ (pv
b
- cc)]}
CE + {qr *[cvu
p
+ (pv
b
- cc)]}

q
s
= CE
del sector

pv
p
(cvu
p
cvu
elim.
)

q
s
= CE
del sector

pv
p
cvu
p


Q
demanda
= CE + R
pv

cvu

Q
e

= CE
pv

cvu
Q
demanda
< Q
e

R (-)
Q
demanda
>

Q
e

R (+)
(Q
demanda
- Q
e
)

* (pv cvu) =

R

Q
e
de cierre
= CE evitables
Frmulas de Costos para la Gestin

21

pv

cvu
Q
e
de cierre
= CE evitables
pv

cvu
liquidacin


q
e
comerc.
= CE
del sector

pv
minorista
(cvu
comerc.
+ pv
distribuidor.
)

R
1
= {V *[1 (1/1+m
1
)]} CE
1

R
2
= {[V *(1 (1/(1+m
2
)+ cv
2
)]} CE
1
- CE
del sector

{V *[1 (1/1+m
1
)]} CE
1
= {[V *(1 (1/(1+m
2
)+ cv
2
)]} CE
1
- CE
del sector

CE
del sector
= {[V *(1 (1/(1+m
2
)+ cv
2
)]} V *[1 (1/1+m
1
)]}
CE
del sector
= V * {(1 (1/(1+m
2
) - cv
2
(m
1
/1+m
1
)}

V
e

sectorial
= CE
sector
1 {(1/(1+m
2
)+ cv
2
+ [(m
1
/ (1+m
1
)]}