Caso Levis Personal Pair

SUPERTIENDAS LA FAVORITA

Autopista 6 de Noviembre

Rep. Dom.

COSTOS INDIRECTOS DE PRODUCCION

Detalle FRESCO EMPACADOS BEBIDAS TOTAL

INGRESOS 26,450.00 70,020.00 40,330.00 136,800.00

COSTOS:

COSTO DE VENTA 20,000.00 50,000.00 30,000.00 100,000.00

SOPORTE VENTAS (30%) 6,000.00 15,000.00 9,000.00 30,000.00

COSTO TOTALES 26,000.00 65,000.00 39,000.00 130,000.00

INGRESOS OPERACIONAL 450.00 5,020.00 1,330.00 6,800.00

% INGRESOS 1.70% 7.17% 3.30% 4.97%

A) - COSTO C B A

Detalle BEBIDA PROD. FRESCOS EMPACADOS TOTAL

COLOCAR ORDENES 12 X 100 = 1,200 28 X 100 = 2,800 12 X 100 = 1,200 5,200.00

RECIBIR ENTREGAS 10 X 80 = 800 73 X 80 = 5,840 22 X 80 = 1,760 8,400.00

UBICAR MERCANCIAS 18 X 20 = 360 180 X 20 = 3,600 90 X 20 = 1,800 5,760.00

SOPORTE CLIENTE 4,200 X 0.20 = 840 36,800 X 0.20 = 7,360 10,200 X 0.20 = 2,040 10,240.00

DEVOLUCION BOTELLAS 400 400.00

TOTALES 3,200.00 19,600.00 7,200.00 30,000.00

BEBIDA 3,200.00

PROD. FRESCOS 19,600.00

EMPACADOS 7,200.00

30,000.00

DETALLE FRESCO EMPACADOS BEBIDAS TOTAL

INGRESOS 26,450.00 70,020.00 40,330.00 136,800.00

COSTOS:

COSTO DE VENTA 20,000.00 50,000.00 30,000.00 100,000.00

COLOCAR ORDENES 2,800.00 1,200.00 1,200.00 5,200.00

RECIBIR ENTREGAS 5,840.00 1,760.00 800.00 8,400.00

UBICAR MERCANCIAS 3,600.00 1,800.00 360.00 5,760.00

SOPORTE CLIENTE 7,360.00 2,040.00 840.00 10,240.00

DEVOLUCION BOTELLAS - 400.00 - 400.00

COSTO TOTALES 39,600.00 57,200.00 33,200.00 130,000.00

INGRESOS OPERACIONAL (13,150.00) 12,820.00 7,130.00 6,800.00

% INGRESOS -49.72% 18.31% 17.68% 4.97%

DETALLE COSTO TRADICIONAL COSTO CBA TOTAL GENERAL 4.97%

FRESCO 1.70% -49.72% -48.02%

EMPACADOS 7.17% 18.31% 11.14%

BEBIDAS 3.30% 17.68% 14.38%

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