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HUANCAVELICA
ESCUELA PROFESIONAL DE INGENIERIA CIVIL
COSTOS Y PRESUPUESTOS
Costos directos
Ing. RM
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INTRODUCCIN
APORTE UNITARIO DE MATERIALES
COSTO UNITARIO DE MATERIALES
RENDIMIENTO DE LA MANO DE OBRA
COSTO UNITARIO DE MANO DE OBRA
COSTO UNITARIO DE EQUIPOS DE
CONSTRUCCIN Y HERRAMIENTAS
FLETE TERRESTRE
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1. INTRODUCCIN
Vamos a necesitar algunos conceptos que nos
sirva en general para la elaboracin de costos
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FORMATO GENERAL
Conocidos los metrados, los anlisis de los
precios unitarios, los gastos generales, utilidad,
impuestos, se formula el Presupuesto Total de
la Obra.
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2. APORTE UNITARIO DE
MATERIALES
Las cantidades de materiales se establecen de
acuerdo a condiciones pre establecidas fsicas o
geomtricas dadas sobre la base de un estudio
tcnico, teniendo como referencia publicaciones
especializadas o aun mejor anlisis con registro
directo de obra.
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Los
materiales
deben
considerarse
normalmente los desperdicios en el coeficiente
que es resultado del consumo de dichos
materiales por la unidad de medida; solo en el
acero de construccin y el vidrio ese
desperdicio o merma se considera en el
metrado.
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EQUIPOS
Existen diversas maquinarias y equipos segn los
tipos de obras, sin embargo el anlisis de costo
directo del equipo tiene en consideracin dos
parmetros bsicos:
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COSTO DE POSESION
Valor de Adquisicin (Va).
Valor de Salvataje (Vs).
Depreciacin (D).
Seguros (S).
Intereses (I).
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COSTO DE OPERACION
Mantenimiento y Reparacin (MR).
Combustibles.
Lubricantes.
Filtros.
Jornales.
Neumticos y/o Tren de Rodaje.
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MAQUINARIA
0%: Hasta 5 aos de antigedad.
30%: De 5 a 9 aos de antigedad.
40%: Mas de 9 aos de antigedad.
VEHICULOS
0%: Hasta 3 aos de antigedad.
20%: De 3 a 6 aos de antigedad.
25%: Mas de 6 aos de antigedad.
Estos porcentajes de depreciacin se aplican solo sobre los costos de
POSESION.
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RENDIMIENTOS
Al igual que los rendimientos de mano de obra,
los rendimientos de una maquina estn en funcin
a diversos factores.
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HERRAMIENTAS
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B) CARGA LIQUIDA
- De 0 hasta 400 km. virtuales. s/.4.61
por Ton. Met. de flete base
- Mas
. s/. 0.039287
por Ton. Met. Km. virtual
- Mas de 400 km. Virtuales s/. 0.050821
por Ton. Met. Km virtual
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(*) % variable : +
(**) % variable : +
2%
5%
P.B.
P.B.
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